Muhasebe ve Vergi Uygulamaları Dergisi

Öz

The subject of this study is the members of accounting
profession who will be the future of the accounting profession. The purpose of
the study is to examine the competencies of the professional interns from the
standpoint of the members of accounting profession. In order to achieve the
objective of the study, a survey was applied to the active  members of the profession in Burdur. Survey
data were analyzed using the SPSS 20.0 package program. The competencies of the
professional interns in the study were tested with theoretical knowledge,
practice and also whether they were willing or not was examined with
hypotheses. Hypotheses were formed by associating participants with explanatory
variables such as gender, age, education, professional experience, taxpayer
number, place of activity and numbers of interns they have previously worked
with. In the study, the data were analyzed using frequency and percentage
distributions, regression, t-test and ANOVA tests. As a result of the research,
there is no difference on the competencies between the members of a profession
and professional interns regarding practice. While there are significant
differences only in the age groups and experience variables in their
competencies theoretically, there is not any significant difference in other
variables. As for the willingness to perform the profession, it is found that
only the difference in the gender and education variables were statistically
significant. Besides, the effect of the competency of members of a profession
in theory and practice on the willingness to perform the occupation was
examined with regression analysis and hypotheses of both variables were
accepted. Thus, out of twenty three hypotheses formed in the study, six of them
were accepted while the others were rejected.