MUHASEBE DERSLERİNİ İNGİLİZCE ALAN ÖĞRENCİLERİN YABANCI DİLDE MUHASEBE EĞİTİMİNE YAKLAŞIMLARININ İNCELENMESİ
Öz
Yükseköğretim kurumlarında İngilizce dilinde programların sayısı her geçen yıl artmasına rağmen, yabancı dilde öğretimin fayda-zarar tartışmaları devam etmektedir. Bu tartışma alanlarından birisi de kendine özgü bir dili olan muhasebe derslerinin yabancı dilde yürütülmesidir. Bu çalışmada, İngilizce işletme programlarında kayıtlı üniversite öğrencilerinin İngilizce muhasebe eğitimine yaklaşımları incelenmiştir. İki farklı üniversitedeki İngilizce işletme bölümü öğrencilerinin İngilizce muhasebe eğitimine yaklaşımları anket yöntemiyle analiz edildi. Bu kapsamda, ankete katılan öğrencilerin yabancı dilde muhasebe eğitimine ilişkin genel algı ve tutum, algılanan avantaj ve dezavantaj, dersin sunumu/materyal beklentileri araştırılmıştır. Bulgular: Araştırma bulgularına göre; öğrenciler, muhasebe eğitimi açısından Türkçe öğretimin faydalı olacağı yönünde yaklaşım göstermişlerdir. Bununla birlikte, İngilizce bilgilerini geliştireceği beklentisiyle yükseköğretimdeki derslerin İngilizce dilinde verilmesine olumlu yaklaşmışlardır. Bu beklentide, ağırlıklı olarak, yurt dışında lisansüstü eğitim ve mezuniyet sonrası yurt dışında istihdam beklentisi etkili olmuştur. Tartışma: Muhasebe derslerinde kullanılan materyallerde, tek düzen hesap plânında ve dersin anlatımında İngilizce dilinin yanı sıra ana dilin de kullanılmasının, öğrencilerin muhasebe dersini daha iyi anlamalarını sağlayacağı görüşü öne çıkmıştır.
Anahtar Kelimeler
Destekleyen Kurum
BULUNMAMAKTADIR
Proje Numarası
BULUNMAMAKTADIR
Teşekkür
bulunmamaktadır
Kaynakça
- Abayadeera, N., Mihret, D. G., & Hewa Dulige, J. (2018). Teaching effectiveness of non-native English- speaking teachers in business disciplines: intercultural communication apprehension and ethnocentrism. Accounting Education, 27(2), 183-207.
- Almajed, A. K. & Hamdan, A. (2015). English language and accounting education. European Journal of Accounting Auditing and Finance Research, 3(6), 12-25.
- Barac, K. (2009). South African training officers’ perceptions of the knowledge and skills requirement of entry-level trainee accountants. Meditari Accountancy Research, 17(2), 19-46.
- Bobe, BJ ve Cooper, BJ (2019). The effect of language proficiency on approaches to learning and satisfaction of undergraduate accounting studies. Accounting Education, 28(2), 149-171.
- Butzkamm, W. (2003). We only learn language once. The role of the mother tongue in FL classrooms: death of a dogma. Language learning journal, 28(1), 29-39.
- Cai, H., Wang, M. & Yang, Y. (2018). Teaching Accounting in English in Higher Education – Does the Language Matter?. English Language Teaching, 11(3), 50-59.
- Coetzee, S., Schmulian, A. & Kotze, L. (2014). Communication Apprehension of South African Accounting Students: The Effect of Culture and Language. Issues in Accounting Education, 29(4), 505-525.
- Dafouz, E., & Camacho-Miñano, M. M. (2016). Exploring the impact of English-medium instruction on university student academic achievement: The case of accounting. English for Specific Purposes, 44, 57-67.
- IES, International-Education-Standards (2019). Handbook-of-International-Education-Standards-2019. https://education.ifac.org/index.html
- George, D., & Mallery, M. (2010). SPSS for Windows Step by Step: A Simple Guide and Reference, 17.0 update (10'a ed.) Boston: Pearson.
- Gündüz, F. F. (2022). “Grup karar verme yöntemlerinden Delphi tekniği ve uygulaması”, İktisat ve İşletmede Seçme Konular-II, içinde (167-189), İksad Yayınevi, Ankara.
- Krausz, J., Schiff, A., Schiff, J. & Hise, J. V. (2005). The impact of TOEFL scores on placement and performance of international students in the initial graduate accounting class. Accounting Education, 14(1), 103-111.
- Öçal, Ş. (2017). Yabancı dilde eğitim: Kültürel düzleşme ya da “Oyun, oyun içinde”, Türk Dili, 67(783), 89-97.
- Ryan, S., Bhattacharyya, A., Stratilas, K., & Goela, N. (2012). English language proficiency and learning among Australian international postgraduate accounting students. The International Journal of Learning, 18(5), 237-253.
- Tabachnick, B. G., & Fidell, L. S. (2013). Using Multivariate Statistics (6thed.), Pearson, Boston.
- Tekin, H. (1996). Eğitimde Ölçme ve Değerlendirme. Yargı Yayınları, Ankara.
- Terzi, Yüksel. (2019). SPSS ile İstatistiksel Veri Analizi, Seçkin Yayıncılık,Ankara.
- Tosun, C. (2006). Yabancı dille eğitim sorunu. Journal of Language and Linguistic Studies, 2(1), 28-42.
- Wong, D. S., & Chia, Y. M. (1996). English language, mathematics and first-year financial accounting performance: a research note. Accounting Education, 5(2), 183-189.
- Zaif, F., Karapınar, A., & Yangın Eksi, G. (2017). A comparative study on the effectiveness of English-medium and Turkish-medium accounting education: Gazi University case. Journal of Education for Business, 92(2), 73-80.
Examining The Approaches of The Students Who Take Accounting Courses in English to Accounting Education in A Foreign Language
Öz
Although the number of programs in the English language in higher education institutions increases every year, the debates about the benefits and harms of teaching in a foreign language continue. One of these discussion areas is that accounting courses, which have a unique language, are conducted in a foreign language. In this study, we examined the approaches of university students enrolled in English business programs to English accounting education. For this purpose, we analyzed the approaches of English business department students at two different universities to English accounting education using a survey method. The general perception and attitude of the students participating in the survey towards foreign language accounting education, the perceived advantage and, disadvantages, the presentation of the course/material expectations were investigated. According to the research findings, the students showed an approach that teaching Turkish would be beneficial in terms of accounting education. The students were positive about teaching higher education courses in English, with the expectation that it would improve their English knowledge. This expectation was mainly driven by the expectation of postgraduate education abroad and employment abroad after graduation. In addition, the opinion that the use of mother tongue in addition to English in the materials used in accounting lessons, in the uniform chart of accounts and in the lecture will enable students to better understand the accounting lesson.
Proje Numarası
BULUNMAMAKTADIR
Kaynakça
- Abayadeera, N., Mihret, D. G., & Hewa Dulige, J. (2018). Teaching effectiveness of non-native English- speaking teachers in business disciplines: intercultural communication apprehension and ethnocentrism. Accounting Education, 27(2), 183-207.
- Almajed, A. K. & Hamdan, A. (2015). English language and accounting education. European Journal of Accounting Auditing and Finance Research, 3(6), 12-25.
- Barac, K. (2009). South African training officers’ perceptions of the knowledge and skills requirement of entry-level trainee accountants. Meditari Accountancy Research, 17(2), 19-46.
- Bobe, BJ ve Cooper, BJ (2019). The effect of language proficiency on approaches to learning and satisfaction of undergraduate accounting studies. Accounting Education, 28(2), 149-171.
- Butzkamm, W. (2003). We only learn language once. The role of the mother tongue in FL classrooms: death of a dogma. Language learning journal, 28(1), 29-39.
- Cai, H., Wang, M. & Yang, Y. (2018). Teaching Accounting in English in Higher Education – Does the Language Matter?. English Language Teaching, 11(3), 50-59.
- Coetzee, S., Schmulian, A. & Kotze, L. (2014). Communication Apprehension of South African Accounting Students: The Effect of Culture and Language. Issues in Accounting Education, 29(4), 505-525.
- Dafouz, E., & Camacho-Miñano, M. M. (2016). Exploring the impact of English-medium instruction on university student academic achievement: The case of accounting. English for Specific Purposes, 44, 57-67.
- IES, International-Education-Standards (2019). Handbook-of-International-Education-Standards-2019. https://education.ifac.org/index.html
- George, D., & Mallery, M. (2010). SPSS for Windows Step by Step: A Simple Guide and Reference, 17.0 update (10'a ed.) Boston: Pearson.
- Gündüz, F. F. (2022). “Grup karar verme yöntemlerinden Delphi tekniği ve uygulaması”, İktisat ve İşletmede Seçme Konular-II, içinde (167-189), İksad Yayınevi, Ankara.
- Krausz, J., Schiff, A., Schiff, J. & Hise, J. V. (2005). The impact of TOEFL scores on placement and performance of international students in the initial graduate accounting class. Accounting Education, 14(1), 103-111.
- Öçal, Ş. (2017). Yabancı dilde eğitim: Kültürel düzleşme ya da “Oyun, oyun içinde”, Türk Dili, 67(783), 89-97.
- Ryan, S., Bhattacharyya, A., Stratilas, K., & Goela, N. (2012). English language proficiency and learning among Australian international postgraduate accounting students. The International Journal of Learning, 18(5), 237-253.
- Tabachnick, B. G., & Fidell, L. S. (2013). Using Multivariate Statistics (6thed.), Pearson, Boston.
- Tekin, H. (1996). Eğitimde Ölçme ve Değerlendirme. Yargı Yayınları, Ankara.
- Terzi, Yüksel. (2019). SPSS ile İstatistiksel Veri Analizi, Seçkin Yayıncılık,Ankara.
- Tosun, C. (2006). Yabancı dille eğitim sorunu. Journal of Language and Linguistic Studies, 2(1), 28-42.
- Wong, D. S., & Chia, Y. M. (1996). English language, mathematics and first-year financial accounting performance: a research note. Accounting Education, 5(2), 183-189.
- Zaif, F., Karapınar, A., & Yangın Eksi, G. (2017). A comparative study on the effectiveness of English-medium and Turkish-medium accounting education: Gazi University case. Journal of Education for Business, 92(2), 73-80.
Ayrıntılar
| Birincil Dil | Türkçe |
|---|---|
| Konular | İşletme |
| Bölüm | Makaleler |
| Yazarlar | |
| Proje Numarası | BULUNMAMAKTADIR |
| Erken Görünüm Tarihi | 29 Aralık 2022 |
| Yayımlanma Tarihi | 31 Aralık 2022 |
| Yayımlandığı Sayı | Yıl 2022 Cilt: 6 Sayı: 2 |
Kaynak Göster
