{"id":1511,"date":"2011-07-16T13:42:26","date_gmt":"2011-07-16T18:42:26","guid":{"rendered":"http:\/\/www.berjournal.com\/?p=1511"},"modified":"2011-07-16T13:42:26","modified_gmt":"2011-07-16T18:42:26","slug":"denetci-olmak-isteyen-muhasebe-ogrencileri-icin-gerekli-mesleki-bilgi-ve-beceriler","status":"publish","type":"post","link":"https:\/\/www.berjournal.com\/tr\/denetci-olmak-isteyen-muhasebe-ogrencileri-icin-gerekli-mesleki-bilgi-ve-beceriler","title":{"rendered":"Denet\u00e7i Olmak \u0130steyen Muhasebe \u00d6\u011frencileri \u0130\u00e7in Gerekli Mesleki Bilgi ve Beceriler"},"content":{"rendered":"<table width=\"534\" border=\"1\" frame=\"hsides\" cellspacing=\"0\" cellpadding=\"7\">\n<colgroup>\n<col width=\"544\" \/><\/colgroup>\n<tbody>\n<tr>\n<td valign=\"top\" bgcolor=\"#0188a6\" width=\"544\" height=\"15\">\n<p lang=\"tr-TR\"><span style=\"color: #ffffff;\"><span style=\"font-family: Arial, sans-serif;\"><strong>Makale Bilgileri<\/strong><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"544\" height=\"188\">\n<p lang=\"tr-TR\"><span style=\"color: #0188a6;\"><span style=\"font-family: Arial, sans-serif;\"><strong>Dergi:<\/strong><\/span><\/span> <span style=\"font-family: Arial, sans-serif;\">\u0130\u015fletme ve Ekonomi Ara\u015ft\u0131rmalar\u0131 Dergisi<br \/>\n<\/span><span style=\"color: #0188a6;\"><span style=\"font-family: Arial, sans-serif;\"><strong>Makalenin Ba\u015fl\u0131\u011f\u0131:<\/strong><\/span><\/span> <span style=\"font-family: Arial, sans-serif;\">Denet\u00e7i Olmak \u0130steyen Muhasebe \u00d6\u011frencileri \u0130\u00e7in Gerekli Mesleki Bilgi ve Beceriler<br \/>\n<\/span><span style=\"color: #0188a6;\"><span style=\"font-family: Arial, sans-serif;\"><strong>Yazar(lar):<\/strong><\/span><\/span> <span style=\"font-family: Arial, sans-serif;\">Ali Uyar, Ali Haydar G\u00fcng\u00f6rm\u00fc\u015f<br \/>\n<\/span><span style=\"color: #0188a6;\"><span style=\"font-family: Arial, sans-serif;\"><strong>Cilt:<\/strong><\/span><\/span> <span style=\"font-family: Arial, sans-serif;\">2<br \/>\n<\/span><span style=\"color: #0188a6;\"><span style=\"font-family: Arial, sans-serif;\"><strong>Say\u0131:<\/strong><\/span><\/span> <span style=\"font-family: Arial, sans-serif;\">3<br \/>\n<\/span><span style=\"color: #0188a6;\"><span style=\"font-family: Arial, sans-serif;\"><strong>Y\u0131l:<\/strong><\/span><\/span> <span style=\"font-family: Arial, sans-serif;\">2011<br \/>\n<\/span><span style=\"color: #0188a6;\"><span style=\"font-family: Arial, sans-serif;\"><strong>Sayfa:<\/strong><\/span><\/span> <span style=\"font-family: Arial, sans-serif;\">33-49<br \/>\n<\/span><span style=\"color: #0188a6;\"><span style=\"font-family: Arial, sans-serif;\"><strong>ISSN:<\/strong><\/span><\/span> <span style=\"font-family: Arial, sans-serif;\">1309-2448<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td bgcolor=\"#0188a6\" width=\"544\" height=\"16\">\n<p lang=\"tr-TR\"><span style=\"color: #ffffff;\"><span style=\"font-family: Arial, sans-serif;\"><strong>\u00d6zet<\/strong><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"544\">\n<p lang=\"en-US\" align=\"justify\"><span style=\"font-family: Arial, sans-serif;\">Bu ara\u015ft\u0131rma, denet\u00e7i olmay\u0131 d\u00fc\u015f\u00fcnen \u00fcniversite mezunlar\u0131n\u0131n denet\u00e7i olabilmesi i\u00e7in ba\u011f\u0131ms\u0131z denet\u00e7iler taraf\u0131ndan \u00f6nemli olarak alg\u0131lanan mesleki bilgi ve becerileri belirlemeyi ama\u00e7lamaktad\u0131r. Bu ama\u00e7la, ba\u011f\u0131ms\u0131z denet\u00e7iler \u00fczerinde bir anket ger\u00e7ekle\u015ftirdik. Ara\u015ft\u0131rman\u0131n iki boyutu vard\u0131r: beceriler boyutu (21 beceri) ve mesleki bilgi boyutu (24 bilgi\/ders). Sonu\u00e7lar, \u201cmuhasebe program\u0131 bilgisi\u201d hari\u00e7 t\u00fcm becerilerin \u00f6nemli veya \u00e7ok \u00f6nemli alg\u0131land\u0131\u011f\u0131n\u0131 g\u00f6stermi\u015ftir. Mezunlar\u0131n sahip olmas\u0131 gereken en \u00f6nemli \u00f6zellikler aras\u0131nda etik, tak\u0131m \u00e7al\u0131\u015fmas\u0131 ve d\u00fcr\u00fcstl\u00fck olmu\u015ftur. Sonu\u00e7lar baz\u0131 derslerin de \u00e7ok gerekli alg\u0131land\u0131\u011f\u0131n\u0131 ortaya koymu\u015ftur. Bunlar; Denetim, Microsoft Ofis Programlar\u0131, Muhasebe ve Finansal Raporlama Standartlar\u0131, Finansal Tablo Analizi, Finansal Muhasebe, Sermaye Piyasalar\u0131 D\u00fczenlemeleri, Maliyet Muhasebesi ve Y\u00f6netim Muhasebesi. Ayr\u0131ca, \u00e7apraz analizler de g\u00f6stermi\u015ftir ki, cinsiyet, e\u011fitim, denetim firmas\u0131, deneyim, unvana g\u00f6re olu\u015fturulan alt gruplar aras\u0131nda anlaml\u0131 d\u00fczeyde farkl\u0131l\u0131klar vard\u0131r.<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"544\" height=\"22\">\n<p lang=\"tr-TR\"><span style=\"color: #0188a6;\"><span style=\"font-family: Arial, sans-serif;\"><strong>Anahtar Kelimeler:<\/strong><\/span><\/span> <span style=\"font-family: Arial, sans-serif;\">Muhasebe e\u011fitimi, Denetim, Beceriler, Mesleki bilgi, D\u0131\u015f denet\u00e7iler<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"544\">\n<p lang=\"tr-TR\"><span style=\"color: #0188a6;\"><span style=\"font-family: Arial, sans-serif;\"><strong>JEL S\u0131n\u0131fland\u0131rmas\u0131:<\/strong><\/span><\/span> <span style=\"font-family: Arial, sans-serif;\">M41, M42<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><table style=\"border: 0px solid #CCC;\" cellpadding=\"3\" width=\"100%\">\r\n  <tr>\r\n    <td width=\"35\">\r\n      <img decoding=\"async\" src=\"https:\/\/www.berjournal.com\/tr\/wp-content\/uploads\/icons\/pdf.gif\" alt=\"https:\/\/www.berjournal.com\/tr\/wp-content\/uploads\/icons\/pdf.gif\" width=20 height=18>\r\n    <\/td>\r\n    <td>\r\n      <b> \r\n<a href=\"https:\/\/www.berjournal.com\/tr\/?file_id=72\">Tam Metin\r\n<\/b> ( <span style=\"font-weight:bolder;\">\u2193<\/span> 4901)<\/a>    <\/td>\r\n  <\/tr>\r\n<\/table><\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_1511\" class=\"pvc_stats all  \" data-element-id=\"1511\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"far\" data-icon=\"chart-bar\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" class=\"svg-inline--fa fa-chart-bar fa-w-16 fa-2x\"><path fill=\"currentColor\" d=\"M396.8 352h22.4c6.4 0 12.8-6.4 12.8-12.8V108.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v230.4c0 6.4 6.4 12.8 12.8 12.8zm-192 0h22.4c6.4 0 12.8-6.4 12.8-12.8V140.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v198.4c0 6.4 6.4 12.8 12.8 12.8zm96 0h22.4c6.4 0 12.8-6.4 12.8-12.8V204.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v134.4c0 6.4 6.4 12.8 12.8 12.8zM496 400H48V80c0-8.84-7.16-16-16-16H16C7.16 64 0 71.16 0 80v336c0 17.67 14.33 32 32 32h464c8.84 0 16-7.16 16-16v-16c0-8.84-7.16-16-16-16zm-387.2-48h22.4c6.4 0 12.8-6.4 12.8-12.8v-70.4c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v70.4c0 6.4 6.4 12.8 12.8 12.8z\" class=\"\"><\/path><\/svg><\/i> <img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"https:\/\/www.berjournal.com\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>","protected":false},"excerpt":{"rendered":"<p>Makale Bilgileri Dergi: \u0130\u015fletme ve Ekonomi Ara\u015ft\u0131rmalar\u0131 Dergisi Makalenin Ba\u015fl\u0131\u011f\u0131: Denet\u00e7i Olmak \u0130steyen Muhasebe \u00d6\u011frencileri \u0130\u00e7in Gerekli Mesleki Bilgi ve Beceriler Yazar(lar): Ali Uyar, Ali Haydar G\u00fcng\u00f6rm\u00fc\u015f Cilt: 2 Say\u0131: 3 Y\u0131l: 2011 Sayfa: 33-49 ISSN: 1309-2448 \u00d6zet Bu ara\u015ft\u0131rma, denet\u00e7i olmay\u0131 d\u00fc\u015f\u00fcnen \u00fcniversite mezunlar\u0131n\u0131n denet\u00e7i olabilmesi i\u00e7in ba\u011f\u0131ms\u0131z denet\u00e7iler taraf\u0131ndan \u00f6nemli olarak alg\u0131lanan mesleki [&hellip;]<\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_1511\" class=\"pvc_stats all  \" data-element-id=\"1511\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"far\" data-icon=\"chart-bar\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" class=\"svg-inline--fa fa-chart-bar fa-w-16 fa-2x\"><path 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class=\"pvc_clear\"><\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,1],"tags":[],"class_list":["post-1511","post","type-post","status-publish","format-standard","hentry","category-makale","category-manuscript"],"a3_pvc":{"activated":true,"total_views":67,"today_views":0},"_links":{"self":[{"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/posts\/1511","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/comments?post=1511"}],"version-history":[{"count":0,"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/posts\/1511\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/media?parent=1511"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/categories?post=1511"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/tags?post=1511"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}