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MUHASEBE MESLEK MENSUPLARININ MUHASEBE MESLEĞİ HAKKINDAKİ METAFORİK ALGILARI

Year 2022, Volume: 12 Issue: 2, 676 - 690, 15.07.2022
https://doi.org/10.30783/nevsosbilen.1082456

Abstract

ÖZET
Muhasebede metaforlar önemlidir, çünkü insanların muhasebe olgusu ve muhasebe kavramlarının ne anlama geldiğinin açıklanmasında doğru bilgilerin sağlanmasına yardımcı olmaktadır. Böyle bir bakış açısı, metaforun “bir algı organı” olduğu fikrini doğrulamaktadır. Muhasebe kavramlarının belirli bir bağlamda nasıl algılandığını anlamak için, oluşturulan metaforların çıkarımlarına karşı duyarlı olmak gerekmektedir. Böyle bir hassasiyetten yoksun kalmak, muhasebeleştirme, yalnızca defter tutma, finansal tabloların hazırlanması, bütçeleme ve maliyet tahmini gibi temel olarak gözlemlenebilir ve sıradan faaliyetler içeren teknik bir uygulama olarak yanlış yönlendirilme sağlanmış olacaktır.
Bu çalışmanın amacı, belirli metaforlar kullanılarak muhasebe meslek mensuplarının muhasebe mesleği üzerindeki algılarını belirlemektir. Araştırmanın örneklemini Diyarbakır ilinde faaliyet gösteren Serbest Muhasebeci Mali Müşavir ve Yeminli Mali Müşavirler oluşturmaktadır (n=257). Belirlenen örneklemden elde edilen veriler içerik analizi yapılarak sonuç ve bulgulara ulaşılmıştır. Araştırma öncelikle demografik verilen analizi ve muhasebe meslek mensuplarının muhasebe mesleğine ilişkin algılarını belirlemek amacıyla oluşturulan 7 adet anket sorusunun (Eğer muhasebe bir renk/hayvan/besin türü/mevsim/oyun/çiçek/eşya olsaydı, “….” olurdu. Çünkü “….”) içerik analizleri yapılmıştır. Araştırma bulgularına göre muhasebe meslek mensupları muhasebe mesleği hakkında oldukça zor, sıkıcı, hata kabul edilmeyen ve karmaşık bir yapıya sahip olan bir meslek dalı olarak görmektedir. Ayrıca muhasebe meslek mensupları ile devlet, mükellef arasındaki ilişkilerin yoğunluğu konusunda olumsuz görüşlere sahip olduğu belirlenmiştir. Bununla birlikte muhasebe meslek mensupları muhasebe mesleğini yapabilmek için sabır, dayanıklılık, zeka ve bütün çıkar grupları açısından hayati öneme sahip bir meslek dalı olduğunu belirtmiştir.

References

  • Akpınar, S. ve Yıldız, Ş. (2018). Muhasebe Eğitimi Alan Öğrencilerin Muhasebe Algılarına Yönelik Metaforlar. Muhasebe ve Finansman Dergisi. Sayı 77. Ocak. pp. 91-114.
  • Amernic J and Craig R (2009). Understanding accounting through conceptual metaphor: Accountıng Is An Instrument?, Critical Perspectives on Accounting. 20 (2009), 875-883.
  • Aslan, Gülay (2015), “Öğretmen Adaylarının Toplumsal Cinsiyet Algılarına İlişkin Metaforik Bir Çözümleme”, Eğitim ve Bilim, Cilt 40, Sayı 181, ss.363-384.
  • Ayyıldız, Tebessüm (2016), “Üniversite Öğrencilerinin Dans Kavramına Yönelik Metaforik Algılarının Analizi”, Gazi Üniversitesi Spor Bilimleri Dergisi, Cilt 1, Sayı 2, Aralık, ss. 13-25.
  • Boland, R.J. Jr and Greenberg, R.H. (1992). Method and metaphor in organizational analysis. Accounting, Management & Information Technology, Vol. 2 No. 2, pp. 117-41.
  • Gibbs Jr RW, Steen GJ. (1997). Metaphor in cognitive linguistics. Amsterdam and Philadelphia: John Benjamins.
  • Gibbs, R.W. Jr (1993). Process and products in making sense of tropes. in Ortony, A. (Ed.), Metaphor and Thought, 2nd ed., Cambridge University Press, New York, NY, pp. 252-76.
  • Gökgöz, Ahmet – Dizkırıcı, Ahmet Selçuk (2013), “How is Accounting Perceived in Cognitive Level? A Study Based On Metaphor”, International Journal of Education and Research, Vol 1, No 7, July, pp. 1-6.
  • Güler, Mürsel, Ağca, Ahmet ve Boz, Dursun (2016), “İşletme Öğrencilerinin Muhasebe Algılarının Metaforlar Yardımıyla Anlatılması”, PressAcademia Procedia, Vol 2, ss. 298-309.
  • Hart RP, Jarvis SE, Jennings WP, Smith-Howell D. (2005) Political keywords: using language that uses us. New York: Oxford University Press.
  • Heath, L.C. (1987). Accounting, communication, and the pygmalion syndrome. Accounting Horizons, Vol. 1 No. 1, pp. 1-8.
  • Holme R. (2003). Mind, metaphor and language teaching. London: Palgrave Macmillan.
  • Lakoff, G. (1993). The contemporary theory of metaphor. in Ortony, A. (Ed.), Metaphor and Thought, 2nd ed., Cambridge University Press, New York, pp. 202-51.
  • Lakoff, G. and Johnson, M. (1980). Metaphors We Live By, University of Chicago Press, Chicago, IL.
  • Marriott P and McGuigan N (2018). Visual metaphor and visual tools in accounting education, Accounting Educatio. 27(6): 549-551.
  • McGoun, Elton G., Bettner, Mark S., Coyne, Michael P. (2007). Pedagogic metaphors and the nature of accounting signification. Critical Perspectives on Accounting. Volume 18, Issue 2, February 2007, p. 213-230.
  • Meyer, A.D. (1984). Mingling decision making metaphors. Academy of Management Review, Vol. 9 No. 1, pp. 6-17.
  • Miller P. (2001). Governing by the numbers: why calculative practices matter. Social Research. 68(2):379–96.
  • Moore DC. (1994). Feminist accounting theory as a critique of what’s ‘natural’ in economics. In: Mirowski P, editor. Natural images in economic thought. Cambridge,
  • Morgan, G. (1988). Accounting as reality construction: towards a new epistemology for accounting practice. Accounting, Organizations and Society, Vol. 13 No. 5, pp. 477-85.
  • Nörreklit H. (2003). The balanced scorecard: what is the score? A rhetorical analysis of the balanced scorecard. Accounting Organizations and Society. 28(6): 591–619.
  • Scholes, R., Comley, N.R., Klaus, C.H. and Silverman, M. (1986). Elements of Literature, Oxford University Press, New York, NY.
  • Thornton, D.B. (1988). Theory and metaphor in accounting. Accounting Horizons, Vol. 2 No. 4, pp. 1-9.
  • Tinker, T. (1986). Metaphor or reification: are radical humanists really libertarian anarchists?. Journal of Management Studies, Vol. 23 No. 4, pp. 363-84.
  • Tsoukas, H. (1993). Analogical reasoning and knowledge generation in organizational theory. Organization Studies, Vol. 14 No. 3, pp. 323-46.
  • Uçma, Tuba, (2010) “Kavramsal Metafor Olarak Muhasebeyi Anlamak”, Muhasebe ve Bilim Dünyası Dergisi, Cilt: 12, Sayı 2, Haziran, ss. 123 – 141.
  • Walters M and Young JJ (2008). Metaphors and accounting fpr stock options. Critical Perspectives on Accounting. 16(6): 805–33.
  • Walters M and Young JJ (2013). Metaphors and accounting for stock options. Critical Perspectives on Accounting. 19(2013): 805-833.
  • Walters-York, LM (1996). Metaphor in accounting discourse. Accounting, Auditing & Accountability Journal, Vol 9, Issue 5, pp. 45-70.
  • Young JJ. (2001). Risk(ing) metaphors. Critical Perspectives on Accounting. 12(5):607–25.

METAPHORICAL PERCEPTIONS OF ACCOUNTING PROFESSIONALS ABOUT ACCOUNTING PROFESSION

Year 2022, Volume: 12 Issue: 2, 676 - 690, 15.07.2022
https://doi.org/10.30783/nevsosbilen.1082456

Abstract

Metaphors are important in accounting because they help to provide accurate information in explaining what people's accounting phenomenon and accounting concepts mean. Such a point of view confirms the idea that the metaphor is "an organ of perception". In order to understand how accounting concepts are perceived in a certain context, it is necessary to be sensitive to the inferences of the metaphors created. Lack of such sensitivity will be misguided as a technical practice that includes basically observable and mundane activities such as accounting, bookkeeping only, preparation of financial statements, budgeting and cost estimation.
The aim of this study is to determine the perceptions of accounting professionals on the accounting profession using certain metaphors. The sample of the research is the Chartered Accountant Financial Advisors and Certified Financial Advisors operating in Diyarbakir province (n=257). The data obtained from the specified sample were analyzed and the results and findings were reached. The research was primarily conducted to determine demographic analysis and the perceptions of accounting professionals regarding the accounting profession (if you were a color / animal / Food type / Seasons / Game / Animal / Flowers / Item, ".... Because" ... ") content analyses have been made. According to the research findings, accounting professionals see the accounting profession as a very difficult, boring, error-free and complex profession. In addition, it has been determined that it has negative opinions about the intensity of relations between accounting professionals and the state and the taxpayer. However, accounting professionals have stated that it is a profession that is vital for patience, resilience, intelligence and all interest groups in order to do the accounting profession.

References

  • Akpınar, S. ve Yıldız, Ş. (2018). Muhasebe Eğitimi Alan Öğrencilerin Muhasebe Algılarına Yönelik Metaforlar. Muhasebe ve Finansman Dergisi. Sayı 77. Ocak. pp. 91-114.
  • Amernic J and Craig R (2009). Understanding accounting through conceptual metaphor: Accountıng Is An Instrument?, Critical Perspectives on Accounting. 20 (2009), 875-883.
  • Aslan, Gülay (2015), “Öğretmen Adaylarının Toplumsal Cinsiyet Algılarına İlişkin Metaforik Bir Çözümleme”, Eğitim ve Bilim, Cilt 40, Sayı 181, ss.363-384.
  • Ayyıldız, Tebessüm (2016), “Üniversite Öğrencilerinin Dans Kavramına Yönelik Metaforik Algılarının Analizi”, Gazi Üniversitesi Spor Bilimleri Dergisi, Cilt 1, Sayı 2, Aralık, ss. 13-25.
  • Boland, R.J. Jr and Greenberg, R.H. (1992). Method and metaphor in organizational analysis. Accounting, Management & Information Technology, Vol. 2 No. 2, pp. 117-41.
  • Gibbs Jr RW, Steen GJ. (1997). Metaphor in cognitive linguistics. Amsterdam and Philadelphia: John Benjamins.
  • Gibbs, R.W. Jr (1993). Process and products in making sense of tropes. in Ortony, A. (Ed.), Metaphor and Thought, 2nd ed., Cambridge University Press, New York, NY, pp. 252-76.
  • Gökgöz, Ahmet – Dizkırıcı, Ahmet Selçuk (2013), “How is Accounting Perceived in Cognitive Level? A Study Based On Metaphor”, International Journal of Education and Research, Vol 1, No 7, July, pp. 1-6.
  • Güler, Mürsel, Ağca, Ahmet ve Boz, Dursun (2016), “İşletme Öğrencilerinin Muhasebe Algılarının Metaforlar Yardımıyla Anlatılması”, PressAcademia Procedia, Vol 2, ss. 298-309.
  • Hart RP, Jarvis SE, Jennings WP, Smith-Howell D. (2005) Political keywords: using language that uses us. New York: Oxford University Press.
  • Heath, L.C. (1987). Accounting, communication, and the pygmalion syndrome. Accounting Horizons, Vol. 1 No. 1, pp. 1-8.
  • Holme R. (2003). Mind, metaphor and language teaching. London: Palgrave Macmillan.
  • Lakoff, G. (1993). The contemporary theory of metaphor. in Ortony, A. (Ed.), Metaphor and Thought, 2nd ed., Cambridge University Press, New York, pp. 202-51.
  • Lakoff, G. and Johnson, M. (1980). Metaphors We Live By, University of Chicago Press, Chicago, IL.
  • Marriott P and McGuigan N (2018). Visual metaphor and visual tools in accounting education, Accounting Educatio. 27(6): 549-551.
  • McGoun, Elton G., Bettner, Mark S., Coyne, Michael P. (2007). Pedagogic metaphors and the nature of accounting signification. Critical Perspectives on Accounting. Volume 18, Issue 2, February 2007, p. 213-230.
  • Meyer, A.D. (1984). Mingling decision making metaphors. Academy of Management Review, Vol. 9 No. 1, pp. 6-17.
  • Miller P. (2001). Governing by the numbers: why calculative practices matter. Social Research. 68(2):379–96.
  • Moore DC. (1994). Feminist accounting theory as a critique of what’s ‘natural’ in economics. In: Mirowski P, editor. Natural images in economic thought. Cambridge,
  • Morgan, G. (1988). Accounting as reality construction: towards a new epistemology for accounting practice. Accounting, Organizations and Society, Vol. 13 No. 5, pp. 477-85.
  • Nörreklit H. (2003). The balanced scorecard: what is the score? A rhetorical analysis of the balanced scorecard. Accounting Organizations and Society. 28(6): 591–619.
  • Scholes, R., Comley, N.R., Klaus, C.H. and Silverman, M. (1986). Elements of Literature, Oxford University Press, New York, NY.
  • Thornton, D.B. (1988). Theory and metaphor in accounting. Accounting Horizons, Vol. 2 No. 4, pp. 1-9.
  • Tinker, T. (1986). Metaphor or reification: are radical humanists really libertarian anarchists?. Journal of Management Studies, Vol. 23 No. 4, pp. 363-84.
  • Tsoukas, H. (1993). Analogical reasoning and knowledge generation in organizational theory. Organization Studies, Vol. 14 No. 3, pp. 323-46.
  • Uçma, Tuba, (2010) “Kavramsal Metafor Olarak Muhasebeyi Anlamak”, Muhasebe ve Bilim Dünyası Dergisi, Cilt: 12, Sayı 2, Haziran, ss. 123 – 141.
  • Walters M and Young JJ (2008). Metaphors and accounting fpr stock options. Critical Perspectives on Accounting. 16(6): 805–33.
  • Walters M and Young JJ (2013). Metaphors and accounting for stock options. Critical Perspectives on Accounting. 19(2013): 805-833.
  • Walters-York, LM (1996). Metaphor in accounting discourse. Accounting, Auditing & Accountability Journal, Vol 9, Issue 5, pp. 45-70.
  • Young JJ. (2001). Risk(ing) metaphors. Critical Perspectives on Accounting. 12(5):607–25.
There are 30 citations in total.

Details

Primary Language Turkish
Journal Section Business Administration
Authors

Kadir Gökoğlan 0000-0001-6397-8477

İbrahim Çemberlitaş 0000-0002-2489-9060

Early Pub Date June 30, 2022
Publication Date July 15, 2022
Published in Issue Year 2022 Volume: 12 Issue: 2

Cite

APA Gökoğlan, K., & Çemberlitaş, İ. (2022). MUHASEBE MESLEK MENSUPLARININ MUHASEBE MESLEĞİ HAKKINDAKİ METAFORİK ALGILARI. Nevşehir Hacı Bektaş Veli Üniversitesi SBE Dergisi, 12(2), 676-690. https://doi.org/10.30783/nevsosbilen.1082456