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DO ACCOUNTING STUDENTS HAVE THE VALUES REQUIRED FOR PUBLIC ACCOUNTING IN PRACTICE? A STUDY IN EASTERN BLACK SEA REGION UNIVERSITIES

Yıl 2023, Cilt: 8 Sayı: 2, 482 - 505, 20.12.2023

Uğur Bellikli

https://doi.org/10.54452/jrb.1293835

Öz

The fact that tax inspectors, who are the representatives of the public accounting profession in Turkey, resigned from the public sector and moved to the private sector in recent years, shows that professional members with the technical qualifications and ethical character required for the public accounting profession cannot be retained. Employment of people who lack ethical values in the public accountancy profession may affect confidence in the profession. The compatibility of personal values with corporate values, namely Person-Profession fit (P-P fit), is a very important factor in recruiting, socializing and retaining employees. In this study, the personal values of the Tax Inspectors, who are considered to be the pioneers of the public accounting profession, and the students who receive accounting education in Eastern Black Sea Region Universities, were compared with each other. These personal values were measured using the Rokeach Values Scale (RVS). According to the findings, it has been determined that there are significant differences between the Tax Inspectors (N=156) who are the pioneers of the public accounting profession and accounting students (N=250), in terms of the degree of importance given to 23 of 36 personal values. This result reveals the lack of P-P fit between the accounting students and the public accounting profession. In the study regarding the lack of compliance in question, some suggestions were presented, and the importance of ethical values as well as the technical requirements of the profession was emphasized.

Anahtar Kelimeler

Professional Values Person-Profession (P-P) Fit Tax Inspector Ethics in Accounting.

Proje Numarası

-

Kaynakça

  • Abdolmohammadi, M.J. & C.R. Baker, (2006). “Accountants’ value preferences and moral reasoning”. Journal of Business Ethics, 69, 11-28.
  • Ahadiat, N. & K.J. Smith. (1994). “A factor-analytic investigation of employee selection factors of significance to recruiters of entry-level accountants”. Issues in Accounting Education, 1(Spring), 59-7.
  • AICPA Horizons 2025 Report. (2011). http://www.aicpa.org/Research/CPAHorizons 2025/DownloadableDocuments/cpa-horizons-report-web.pdf (24.07.2022).
  • AICPA PCPS. (2015). The PCPS CPA firm 2015 top issues diagnostic report, https://www.aicpa.org/InterestAreas/PrivateCompaniesPracticeSection/StrategyPlanning/FirmStrategyandPlanning/Pages/PCPS%20Top%20Issues%20Survey.aspx (31.08.2022).
  • Almer, E.D. & S.E. Kaplan. (2002). “The effects of flexible work arrangements on stressors, burnout, and behavioral job outcomes in public accounting”. Behavioral Research in Accounting, 14(1), 1-34.
  • Ariail, D.L. (2005). Personal values, moral development, and their relationship: A study of certified public accountants. Unpublished doctoral dissertation. Nova Southeastern University, Fort Lauderdale.
  • Ariail, D.L., Abdolmohammadi, M.J. & L.M. Smith. (2012). “Ethical predisposition of certified public accountants: A study of gender differences”. Research on Professional Responsibility and Ethics in Accounting, 16, 29- 57.
  • Ariail, D.L., Smith, K.T. & Smith, L.M. (2020), Do American Accounting Students Possess the Values Needed to Practice Accounting?, Research on Professional Responsibility and Ethics in Accounting (Research on Professional Responsibility and Ethics in Accounting, (Ed. C.R. Baker), Emerald Publishing Limited, Bingley.
  • Bilgin, N. (2003). Sosyal Psikoloji Sözlüğü: Kavramlar, Yaklaşımlar. Ankara: Bağlam Yayıncılık.
  • Chatman, J.A. (1991). “Matching people and organizations: Selection and socialization in public accounting firms”. Administrative Science Quarterly, 36, 459-484.
  • Cory, S.N., Ward, S. & S.A. Schultz. (2007). “Managing human resources in a small firm: Motivation through performance evaluation”. The CPA Journal, 77(10), 62-65.
  • CPA Practice Advisor. (2015). How CPAs firms can reduce turnover and boost profits, http://www. cpapracticeadvisor.com/news/12077704/how-cpa-firms-can-reduce-staff-turnover-and-boost-profits (25.11.2022).
  • Daştan, A. (2011). “Muhasebe Meslek Mensuplarının Vergi Kayıp ve Kaçaklarının Önlenmesindeki Rolü: Doğu Karadeniz Bölgesine Yönelik Bir Araştırma”. Atatürk Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 25(2), 181-206.
  • Eaton, T.V. & D.E. Giacomino. (2000). “Personal values of business students: Differences by gender and discipline”. Research on Accounting Ethics, 7, 83-102.
  • Ergen, Z. & L. Kılınçkaya (2014). “Türkiye’de Vergi Denetim Sistemi ve Sistemin Aksaklıklarının Değerlendirilmesi”. Sosyo-Ekonomi Dergisi, 21(21), 281-304.
  • Eronat, Z. (2004). İşletmelerde İş Tatmini ve İşgücü Devir Hızı Problemlerinin Çözümünde Bir Faktör olarak İletişim; KOBİ’lerde Ampirik Bir Uygulama, Yayımlanmamış Yüksek Lisans Tezi, Ankara Üniversitesi Sosyal Bilimler Enstitüsü, Ankara.
  • Field, A. (2009). Discovering statistics using SPSS, 3rd ed., London: SAGE Publications Ltd.
  • Giacomino, D.E., & T.V. Eaton. (2003). “Personal values of accounting alumni: An empirical examination of differences by gender and age”. Journal of Managerial Issues, 15(3), 369-380.
  • Herda, D.N. & J.J. Lavelle. (2012). “The auditor–audit firm relationship and its effect on burnout and turnover intentions”. Accounting Horizons, 26(4), 707-723.
  • Hinkle, R.K. & N. Choi. (2009). “Measuring person–environment fit: A further validation of the perceived fit scale”. International Journal of Selection and Assessment, 17(3), 324-328.
  • Hoek, J., O’Kane, P. & M. McCracken. (2016). “Publishing personal information online: How employers’ access, observe and utilise (sic) social networking sites within selection procedures”. Personnel Review, 45(1), 67-83.
  • https://www.indyturk.com/node/529101/r%C3%B6portaj/hekimlerden-sonra-m%C3%BCfetti%C5%9Fler-dekamudan- ayr%C4%B1l%C4%B1yor%E2%80%A6-son-d%C3%B6nemde-y%C3%BCzlerce-ki%C5%9F i#:~:text=T%C3%BCrkiye’de%20toplam%20ka%C3%A7%20vergi,ve%20m%C3%BCfetti%C5%9F%20 yard%C4%B1mc%C4%B1s%C4%B1%20g%C3%B6rev%20yapmakta. (18.02.2023).
  • Inabinett, J.M. & J.M. Ballaro. (2014). “Developing an organization by predicting employee retention by matching corporate culture with employee’s values: A correlation study”. Organization Development Journal, 32(1), 55-74.
  • Jankowski, H. (2016). How to decrease employee turnover rates within public accounting firms, University of Tennessee Honor’s Thesis Projects. http://trace.tennessee.edu/cgi/ viewcontent.cgi?article=3015&context=utk_chanhonoproj (31.08.2022).
  • Koch, W.D. (2006). “Better hires, less waste: A potential profit bonanza”. Financial Executive, 22(4), 29-32.
  • Krambia-Kapardis, M. & A. Zopiatis. (2011). “Personal values of accountants and accounting trainees in Cyprus”. Business Ethics: A European Review, 20(1), 59-70.
  • Kristof, A.L. (1996). “Person–organization fit: An integrative review of its conceptualizations, measurement, and implications”. Personnel Psychology, 49, 1-50.
  • Lan, G., Ma, Z., Cao, J. & H. Zhang. (2009). “A comparison of personal values of Chinese accounting practitioners and students”. Journal of Business Ethics, 88, 59-76.
  • Lucas, S. (2012). How much does it cost to lose employees?, http://www.cbsnews.com/news/how-much-does-itcost-companies-to-lose-employees/ (21.07.2022).
  • Maccoby, M. (1976). The Gamesman: Winning and losing the career game. NY: Bantam Books, New York.
  • MacLean, E.L. (2013). Reducing employee turnover in the big four public accounting firms, CMC Senior Thesis http://scholarship.claremont.edu/cgi/viewcontent. cgi?article=1747&context=cmc_theses (07.11.2023).
  • Organ, İ. & F. Çavdar (2017). “Türkiye’de Vergi Müfettişleri Perspektifinden Vergi Denetiminde Sorunlar: İstanbul, Tekirdağ, Edirne ve Kırklareli’den Bulgular”. Manas Sosyal Araştırmalar Dergisi, 6(2), 145-168.
  • Reynolds, T.J. & J.P. Jolly. (1980). “Measuring personal values: An evaluation of alternative methods”. Journal of Marketing Research, 17(November), 531-536.
  • Rokeach, M. (1968). “A theory of organization and change within value-attitude systems”. Journal of Social Issues, 24, 13-33.
  • Rokeach, M. (1973). The nature of human values. New York, NY: The Free Press, Collier Macmillan Publishers.
  • Rosnow, R.L. & R. Rosenthal, (1989). “Statistical procedures and the justification of knowledge in psychological science”. American Psychologist, 44(10), 1276-1284.
  • Roth, P.G. & P.L Roth, (1995). “Reduce turnover with realistic job previews”. CPA Journal, 65, 68-70.
  • Sarros, J.C., Gray, J., Densten, I.L. & B. Cooper. (2005). “The organization culture profile revisited and revised: An Australian perspective”. Australian Journal of Management, 30(1), 159-182.
  • Schneider, B. (1987). “The people make the place”. Personnel Psychology, 40, 437-453.
  • Schneider, B., Goldstein, H.W. & D.B. Smith. (1995). “The ASA framework: An update”. Personnel Psychology, 48, 747-773.
  • Schwartz, S.H. (1994). “Are there universal aspects in the structure and contents of human values?” Journal of Social Issues, 50(4), 19-45.
  • Schwartz, S.H. & N. Sagiv. (1995). “Identifying cultural-specifics in the context and structure of values”. Journal of Cross-Cultural Psychology, 26(1), 92-116.
  • See, J. & E.H. Kummerow. (2008). “Work and work–family values in accountancy: A person–culture fit approach”. Pacific Accounting Review, 20(2), 158-184.
  • Swindle, B., Phelps, L.D. & R. Broussard. (1987). “Professional ethics and values of certified public accountants”. The Woman CPA, April, 3-6.
  • Thompson, C.A., Beauvais, L.L. & K.S. Lyness. (1999). “When work–family benefits are not enough: The influence of work–family culture on benefit utilization, organizational attachment, and work–family conflict”. Journal of Vocational Behavior, 54, 392-415.
  • Vergi Denetim Kurulu Yönetmeliği (2011). T.C. Resmi Gazete (28101, 31 Ekim 2011).
  • Vien, C.L. (2017). “Rethinking retention”. Journal of Accountancy, May, 24-26.
  • Wilson, T.E., Jr, Ward, D.R. & S.P. Ward. (1998). CPA values analysis: Towards a better understanding of the motivations and ethical attitudes of the profession. Research on accounting ethics (Ed. L.A. Ponemon), Stamford: CT JAI Press, Inc.
  • Yamamura, J.H. & J.W. Westerman. (2007). “Assessing the work-environment fit for accountants: Implications for the international talent shortage”. International Journal of Auditing and Performance Evaluation, 4(2), 127-141.

MUHASEBE ÖĞRENCİLERİ UYGULAMADA KAMU MUHASEBECİLİĞİ İÇİN GEREKEN DEĞERLERE SAHİP Mİ? DOĞU KARADENİZ BÖLGESİ ÜNİVERSİTELERİ’NDE BİR ARAŞTIRMA

Yıl 2023, Cilt: 8 Sayı: 2, 482 - 505, 20.12.2023

Uğur Bellikli

https://doi.org/10.54452/jrb.1293835

Öz

Son yıllarda Türkiye’de kamu muhasebeciliği mesleğinin temsilcileri olan vergi müfettişlerinin kamudan istifa ederek özel sektöre geçişleri, kamu muhasebeciliği mesleği için gerekli olan teknik yeterliliklere ve etik karaktere sahip meslek mensuplarının elde tutulamadığını göstermektedir. Kamu muhasebeciliği mesleğinde sözkonusu etik değerlerden yoksun kişilerin istihdamı mesleğe duyulan güveni etkileyebilir. Kişisel değerlerin kurumsal değerlerle uyumu yani Kişi-Meslek Uyumu (K-M Uyumu) çalışanların işe alınması, sosyalleşmesi ve elde tutulmasında oldukça önemli bir faktördür. Bu çalışmada kamu muhasebeciliği mesleğinin öncüleri olarak kabul edilen Vergi Başmüfettişleri ile Doğu Karadeniz Bölgesi Üniversiteleri’nde muhasebe eğitimi alan öğrencilerin kişisel değerleri birbiriyle karşılaştırılmıştır. Sözkonusu kişisel değerler Rokeach Değerler Ölçeği (RDÖ) kullanılarak ölçülmüştür. Elde edilen bulgulara göre kamu muhasebeciliği mesleğinin öncüleri olan Vergi Başmüfettişleri (N=156) ile muhasebe öğrencileri (N=250) arasında 36 kişisel değerden 23’üne verilen önem dereceleri açısından anlamlı farklılıklar olduğu tespit edilmiştir. Elde edilen bu sonuç sözkonusu muhasebe öğrencileri ile kamu muhasebeciliği mesleği arasında K-M uyum eksikliğini ortaya koymaktadır. Sözkonusu uyum eksikliğine ilişkin çalışmada birtakım öneriler sunulmuş, özellikle mesleğin teknik gereklilikleri kadar etik değerlerin de önemine vurgu yapılmıştır.

Anahtar Kelimeler

Mesleki Değerler Kişi-Meslek (K-M) Uyumu Vergi Başmüfettişi Muhasebe Etiği.

Destekleyen Kurum

Bulunmamaktadır.

Proje Numarası

-

Teşekkür

Çalışma için desteklerinden ötürü Vergi Denetim Kurulu Başkanlığı'na ve Başkanlıkta görev yapmakta olan Vergi Başmüfettişlerine teşekkürlerimi sunarım.

Kaynakça

  • Abdolmohammadi, M.J. & C.R. Baker, (2006). “Accountants’ value preferences and moral reasoning”. Journal of Business Ethics, 69, 11-28.
  • Ahadiat, N. & K.J. Smith. (1994). “A factor-analytic investigation of employee selection factors of significance to recruiters of entry-level accountants”. Issues in Accounting Education, 1(Spring), 59-7.
  • AICPA Horizons 2025 Report. (2011). http://www.aicpa.org/Research/CPAHorizons 2025/DownloadableDocuments/cpa-horizons-report-web.pdf (24.07.2022).
  • AICPA PCPS. (2015). The PCPS CPA firm 2015 top issues diagnostic report, https://www.aicpa.org/InterestAreas/PrivateCompaniesPracticeSection/StrategyPlanning/FirmStrategyandPlanning/Pages/PCPS%20Top%20Issues%20Survey.aspx (31.08.2022).
  • Almer, E.D. & S.E. Kaplan. (2002). “The effects of flexible work arrangements on stressors, burnout, and behavioral job outcomes in public accounting”. Behavioral Research in Accounting, 14(1), 1-34.
  • Ariail, D.L. (2005). Personal values, moral development, and their relationship: A study of certified public accountants. Unpublished doctoral dissertation. Nova Southeastern University, Fort Lauderdale.
  • Ariail, D.L., Abdolmohammadi, M.J. & L.M. Smith. (2012). “Ethical predisposition of certified public accountants: A study of gender differences”. Research on Professional Responsibility and Ethics in Accounting, 16, 29- 57.
  • Ariail, D.L., Smith, K.T. & Smith, L.M. (2020), Do American Accounting Students Possess the Values Needed to Practice Accounting?, Research on Professional Responsibility and Ethics in Accounting (Research on Professional Responsibility and Ethics in Accounting, (Ed. C.R. Baker), Emerald Publishing Limited, Bingley.
  • Bilgin, N. (2003). Sosyal Psikoloji Sözlüğü: Kavramlar, Yaklaşımlar. Ankara: Bağlam Yayıncılık.
  • Chatman, J.A. (1991). “Matching people and organizations: Selection and socialization in public accounting firms”. Administrative Science Quarterly, 36, 459-484.
  • Cory, S.N., Ward, S. & S.A. Schultz. (2007). “Managing human resources in a small firm: Motivation through performance evaluation”. The CPA Journal, 77(10), 62-65.
  • CPA Practice Advisor. (2015). How CPAs firms can reduce turnover and boost profits, http://www. cpapracticeadvisor.com/news/12077704/how-cpa-firms-can-reduce-staff-turnover-and-boost-profits (25.11.2022).
  • Daştan, A. (2011). “Muhasebe Meslek Mensuplarının Vergi Kayıp ve Kaçaklarının Önlenmesindeki Rolü: Doğu Karadeniz Bölgesine Yönelik Bir Araştırma”. Atatürk Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 25(2), 181-206.
  • Eaton, T.V. & D.E. Giacomino. (2000). “Personal values of business students: Differences by gender and discipline”. Research on Accounting Ethics, 7, 83-102.
  • Ergen, Z. & L. Kılınçkaya (2014). “Türkiye’de Vergi Denetim Sistemi ve Sistemin Aksaklıklarının Değerlendirilmesi”. Sosyo-Ekonomi Dergisi, 21(21), 281-304.
  • Eronat, Z. (2004). İşletmelerde İş Tatmini ve İşgücü Devir Hızı Problemlerinin Çözümünde Bir Faktör olarak İletişim; KOBİ’lerde Ampirik Bir Uygulama, Yayımlanmamış Yüksek Lisans Tezi, Ankara Üniversitesi Sosyal Bilimler Enstitüsü, Ankara.
  • Field, A. (2009). Discovering statistics using SPSS, 3rd ed., London: SAGE Publications Ltd.
  • Giacomino, D.E., & T.V. Eaton. (2003). “Personal values of accounting alumni: An empirical examination of differences by gender and age”. Journal of Managerial Issues, 15(3), 369-380.
  • Herda, D.N. & J.J. Lavelle. (2012). “The auditor–audit firm relationship and its effect on burnout and turnover intentions”. Accounting Horizons, 26(4), 707-723.
  • Hinkle, R.K. & N. Choi. (2009). “Measuring person–environment fit: A further validation of the perceived fit scale”. International Journal of Selection and Assessment, 17(3), 324-328.
  • Hoek, J., O’Kane, P. & M. McCracken. (2016). “Publishing personal information online: How employers’ access, observe and utilise (sic) social networking sites within selection procedures”. Personnel Review, 45(1), 67-83.
  • https://www.indyturk.com/node/529101/r%C3%B6portaj/hekimlerden-sonra-m%C3%BCfetti%C5%9Fler-dekamudan- ayr%C4%B1l%C4%B1yor%E2%80%A6-son-d%C3%B6nemde-y%C3%BCzlerce-ki%C5%9F i#:~:text=T%C3%BCrkiye’de%20toplam%20ka%C3%A7%20vergi,ve%20m%C3%BCfetti%C5%9F%20 yard%C4%B1mc%C4%B1s%C4%B1%20g%C3%B6rev%20yapmakta. (18.02.2023).
  • Inabinett, J.M. & J.M. Ballaro. (2014). “Developing an organization by predicting employee retention by matching corporate culture with employee’s values: A correlation study”. Organization Development Journal, 32(1), 55-74.
  • Jankowski, H. (2016). How to decrease employee turnover rates within public accounting firms, University of Tennessee Honor’s Thesis Projects. http://trace.tennessee.edu/cgi/ viewcontent.cgi?article=3015&context=utk_chanhonoproj (31.08.2022).
  • Koch, W.D. (2006). “Better hires, less waste: A potential profit bonanza”. Financial Executive, 22(4), 29-32.
  • Krambia-Kapardis, M. & A. Zopiatis. (2011). “Personal values of accountants and accounting trainees in Cyprus”. Business Ethics: A European Review, 20(1), 59-70.
  • Kristof, A.L. (1996). “Person–organization fit: An integrative review of its conceptualizations, measurement, and implications”. Personnel Psychology, 49, 1-50.
  • Lan, G., Ma, Z., Cao, J. & H. Zhang. (2009). “A comparison of personal values of Chinese accounting practitioners and students”. Journal of Business Ethics, 88, 59-76.
  • Lucas, S. (2012). How much does it cost to lose employees?, http://www.cbsnews.com/news/how-much-does-itcost-companies-to-lose-employees/ (21.07.2022).
  • Maccoby, M. (1976). The Gamesman: Winning and losing the career game. NY: Bantam Books, New York.
  • MacLean, E.L. (2013). Reducing employee turnover in the big four public accounting firms, CMC Senior Thesis http://scholarship.claremont.edu/cgi/viewcontent. cgi?article=1747&context=cmc_theses (07.11.2023).
  • Organ, İ. & F. Çavdar (2017). “Türkiye’de Vergi Müfettişleri Perspektifinden Vergi Denetiminde Sorunlar: İstanbul, Tekirdağ, Edirne ve Kırklareli’den Bulgular”. Manas Sosyal Araştırmalar Dergisi, 6(2), 145-168.
  • Reynolds, T.J. & J.P. Jolly. (1980). “Measuring personal values: An evaluation of alternative methods”. Journal of Marketing Research, 17(November), 531-536.
  • Rokeach, M. (1968). “A theory of organization and change within value-attitude systems”. Journal of Social Issues, 24, 13-33.
  • Rokeach, M. (1973). The nature of human values. New York, NY: The Free Press, Collier Macmillan Publishers.
  • Rosnow, R.L. & R. Rosenthal, (1989). “Statistical procedures and the justification of knowledge in psychological science”. American Psychologist, 44(10), 1276-1284.
  • Roth, P.G. & P.L Roth, (1995). “Reduce turnover with realistic job previews”. CPA Journal, 65, 68-70.
  • Sarros, J.C., Gray, J., Densten, I.L. & B. Cooper. (2005). “The organization culture profile revisited and revised: An Australian perspective”. Australian Journal of Management, 30(1), 159-182.
  • Schneider, B. (1987). “The people make the place”. Personnel Psychology, 40, 437-453.
  • Schneider, B., Goldstein, H.W. & D.B. Smith. (1995). “The ASA framework: An update”. Personnel Psychology, 48, 747-773.
  • Schwartz, S.H. (1994). “Are there universal aspects in the structure and contents of human values?” Journal of Social Issues, 50(4), 19-45.
  • Schwartz, S.H. & N. Sagiv. (1995). “Identifying cultural-specifics in the context and structure of values”. Journal of Cross-Cultural Psychology, 26(1), 92-116.
  • See, J. & E.H. Kummerow. (2008). “Work and work–family values in accountancy: A person–culture fit approach”. Pacific Accounting Review, 20(2), 158-184.
  • Swindle, B., Phelps, L.D. & R. Broussard. (1987). “Professional ethics and values of certified public accountants”. The Woman CPA, April, 3-6.
  • Thompson, C.A., Beauvais, L.L. & K.S. Lyness. (1999). “When work–family benefits are not enough: The influence of work–family culture on benefit utilization, organizational attachment, and work–family conflict”. Journal of Vocational Behavior, 54, 392-415.
  • Vergi Denetim Kurulu Yönetmeliği (2011). T.C. Resmi Gazete (28101, 31 Ekim 2011).
  • Vien, C.L. (2017). “Rethinking retention”. Journal of Accountancy, May, 24-26.
  • Wilson, T.E., Jr, Ward, D.R. & S.P. Ward. (1998). CPA values analysis: Towards a better understanding of the motivations and ethical attitudes of the profession. Research on accounting ethics (Ed. L.A. Ponemon), Stamford: CT JAI Press, Inc.
  • Yamamura, J.H. & J.W. Westerman. (2007). “Assessing the work-environment fit for accountants: Implications for the international talent shortage”. International Journal of Auditing and Performance Evaluation, 4(2), 127-141.
Toplam 49 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm Makaleler
Yazarlar

Uğur Bellikli 0000-0002-4571-6200

Proje Numarası -
Erken Görünüm Tarihi 20 Aralık 2023
Yayımlanma Tarihi 20 Aralık 2023
Gönderilme Tarihi 7 Mayıs 2023
Kabul Tarihi 6 Kasım 2023
Yayımlandığı Sayı Yıl 2023 Cilt: 8 Sayı: 2

Kaynak Göster

APA Bellikli, U. (2023). MUHASEBE ÖĞRENCİLERİ UYGULAMADA KAMU MUHASEBECİLİĞİ İÇİN GEREKEN DEĞERLERE SAHİP Mİ? DOĞU KARADENİZ BÖLGESİ ÜNİVERSİTELERİ’NDE BİR ARAŞTIRMA. Journal of Research in Business, 8(2), 482-505. https://doi.org/10.54452/jrb.1293835