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Can Faculty Members Follow Their Own Criteria? A Multinational Study

Yıl 2021, Cilt 4, Sayı 2, 210 - 230, 29.12.2021

Öz

This study aimed to observe the ability to reach the success of professors in reaching their long-term goals in Turkey and in Texas. 23 faculty members from Turkish universities and 16 faculty members from Texas universities are interviewed. The teaching purpose and opinions of the professors are collected. Analytic Hierarchy Process is used to determine the long-term goals of the professors, and to weigh their opinions. These goals became the criteria of Promethee analysis, and these weights are used for this analysis. Promethee is a multi-criteria decision making method, it can be accepted as a quantitative heuristic method. The significant constructs are determined as “service quality, job satisfaction, occupational stress, organizational commitment” by the professors. 106 Certified Public Accountants (CPA) from Texas and 187 CPAs from Turkey who were students of these professors also participated in this study. The ability of reaching the goals was monitored.

Kaynakça

  • Allen, A. C. (2010). Comparing the ethics codes: AICPA and IFAC. Journal of Accountancy, 210(4), 24-32.
  • Allen, A., & Woodland, A. M. (2006). The 150‐hour requirement and the number of CPA exam candidates, pass rates, and the number passing. Issues in Accounting Education, 21(3), 173-193.
  • Allen, A. C., & Woodland, A. M. (2012). Response to: The ongoing debate about the impact of the 150-hour education requirement on the supply of certified public accountants. Issues in Accounting Education, 27(4), 1045-1057.
  • Ameen, E. C., Guffey, D. M., & McMillan, J. J. (1996). Gender differences in determining the ethical sensitivity of future accounting professionals. Journal of Business ethics, 15(5), 591-597.
  • Aranya, N., Lachman, R., & Amernic, J. (1982). Accountants' job satisfaction: A path analysis. Accounting, Organizations and Society, 7(3), 201-215.
  • Babin, B. J., & Boles, J. S. (1998). Employee behavior in a service environment: A model and test of potential differences between men and women. Journal of marketing, 62(2), 77-91.
  • Bacani, C. (2004). A fine balance. CFO-Asia February 27.
  • Barrainkua, I., & Espinosa-Pike, M. (2015). Cultural and socio-economic restrictions for the adoption of the IESBA code of ethics for professional accountants in the European countries.
  • Bedford, N. M., & Shenkir, W. G. (1987). Reorienting accounting education. Journal of Accountancy, 164(2), 84.
  • Benjamin, A. S., & Bird, R. D. (2006). Metacognitive control of the spacing of study repetitions. Journal of Memory and Language, 55(1), 126-137.
  • Benke Jr, R. L., & Rhode, J. G. (1980). The job satisfaction of higher level employees in large certified public accounting firms. Accounting, Organizations and Society, 5(2), 187-201.
  • Bennett, B., Bradbury, M., & Prangnell, H. (2006). Rules, principles and judgments in accounting standards. Abacus, 42(2), 189-204.
  • Bline, D. M., Meixner, W. F., & Duchon, D. (1991). The measurement of organizational and professional commitment: An examination of the psychometric properties of two commonly used instruments. Behavioral Research in Accounting.
  • Bline, D. M., & Poznanski, P. J. (1997). Using structural equation modeling to investigate the causal ordering of job satisfaction and organizational commitment among staff accountants. Behavioral Research in Accounting.
  • Bokti, N. L. M., & Talib, M. A. (2009). A preliminary study on occupational stress and job satisfaction among male navy personnel at a naval base in Lumut, Malaysia. The Journal of International Social Research, 2(9), 299-307.
  • Bono, J. E., Judge, T. A., Patton, G. K., & Thoresen, C. J. (2001). The job satisfaction-job performance relationship: a qualitative and quantitative review. Psychological Bulletin, 127(3), 376-407. http://dx.doi.org/10.1037/0033-2909.127.3.376
  • Boyce, G. (2004). Critical accounting education: teaching and learning outside the circle. Critical perspectives on Accounting, 15(4-5), 565-586.
  • Boyce, G. (2008). The social relevance of ethics education in a global (ising) era: From individual dilemmas to systemic crises. Critical Perspectives on Accounting, 19(2), 255-290.
  • Bradshaw, D. (2007). Business school rankings: The love-hate relationship. The Journal of Management Development, 26(1), 54-60.
  • Burke, D. L. (1988). A new academic marketplace. Greenwood Press, Inc., 88 Post Road West, Westport, CT 06681.
  • Caplow, T., & McGee, R. J. (1958). 1958 The academic marketplace. New York, Basic Books.
  • Carpenter, C. G., Crumbley, D. L., & Strawser, R. H. (1974). A new ranking of accounting faculties and doctoral programs. Journal of Accountancy (pre-1986), 137(000006), 90.
  • Carcello, J. V., Copeland Jr, J. E., Hermanson, R. H., & Turner, D. H. (1991). A public accounting career: The gap between student expectations and accounting staff experiences. Accounting Horizons, 5(3), 1.
  • Chambers, R. J. (1980). The myths and the science of accounting. Accounting, Organizations and Society, 5(1), 167-180.
  • Chen, Z. X., & Francesco, A. M. (2003). The relationship between the three components of commitment and employee performance in China. Journal of vocational behavior, 62(3), 490-510.
  • Chen, C., Jones, K. T., & Mcintyre, D. D. (2008). Analyzing the factors relevant to students' estimations of the benefits and costs of pursuing an accounting career. Accounting Education: an international journal, 17(3), 313-326.
  • Coate, C. J., Mitschow, M. C., & Schinski, M. D. (2003). What students think of CPAs: Is the stereotype alive and well?. The CPA Journal, 73(8), 52.
  • Collins, S. H., & McRae, T. W. (1987). Plan to restructure professional standards. Journal of Accountancy, 164(1), 71.
  • Cooper, D. J., Everett, J., & Neu, D. (2005). Financial scandals, accounting change and the role of accounting academics: A perspective from North America. European Accounting Review, 14(2), 373-382.
  • Cory, S. N. (1992). Quality and quantity of accounting students and the stereotypical accountant: is there a relationship?. Journal of Accounting education, 10(1), 1-24.
  • Cranny, C. J., Smith, P. C., & Stone, E. (1992). Job satisfaction: How people feel about their jobs.
  • DeZoort, F. T., Lord, A. T., & Cargile, B. R. (1997). A comparison of accounting professors' and students' perceptions of the public accounting work environment. Issues in Accounting Education, 12(2), 281.
  • Diamond, J. (2005). Collapse: How societies choose to fall or survive. New York and London.
  • Dichev, I. D., Graham, J. R., Harvey, C. R., & Rajgopal, S. (2013). Earnings quality: Evidence from the field. Journal of Accounting and Economics, 56(2-3), 1-33.
  • Dirsmith, M. W., & McAllister, J. P. (1982). The organic vs. the mechanistic audit. Journal of Accounting, Auditing and Finance, 5(3), 214-228.
  • Dowden, C., & Tellier, C. (2004). Predicting work-related stress in correctional officers: A meta-analysis. Journal of Criminal Justice, 32(1), 31-47.
  • Eaton, D. G. (1998). Effects of organizational climate on faculty job satisfaction and job stress in a Texas community college district. University of Houston.
  • Elizabeth, G., & Zakkariya, K. A. (2015). Job related stress and job satisfaction: a comparative study among bank employees. Journal of Management Development, 34 (3), 316-329, doi: 10.1108/JMD-07-2013-0097
  • Estes, R. (1970). A ranking of accounting programs. Journal of Accountancy, (July), 86–90.
  • Fisher, R., & Murphy, V. (1995). A pariah profession? Some student perceptions of accounting and accountancy. Studies in Higher Education, 20(1), 45-58.
  • Fogarty, T. J., Saftner, D. V., & Hasselback, J. R. (2011). Knowing one’s place: The distribution of new accounting academics into a segmented labor market. Journal of Accounting Education, 29(2-3), 89-99.
  • Fombrun, C., & Shanley, M. (1990). What's in a name? Reputation building and corporate strategy. Academy of management Journal, 33(2), 233-258.
  • Franklin, M. A., & Myers, J. K. (2016). Enhancing CPA exam pass rates for second career students. Journal of Business and Educational Leadership, 6(1), 27.
  • Freeman, K. D., & Dart, J. (1993). Measuring the perceived quality of professional business services. Journal of Professional Services Marketing, 9(1), 27-47.
  • Friedlan, J. M. (1995). The effects of different teaching approaches on students' perceptions of the skills needed for success in accounting courses and by practicing accountants. Issues in Accounting Education, 10(1), 47.
  • Furlong, A., & Biggart, A. (1999). Framing ‘Choices’: a longitudinal study of occupational aspirations among 13‐to 16‐year‐olds. Journal of education and work, 12(1), 21-35.
  • Garner, R. M., & Dombrowski, R. F. (1997). Recruiting the" best and the brightest": The role of university accounting programs and state CPA societies. Issues in accounting Education, 12(2), 299.
  • Geiger, M. A., & Ogilby. S. A. (2000). The first course in accounting: students’ perceptions and their effect on the decision to major in accounting. Journal of Accounting Education, 18(2), 63-78.
  • Gray, R., Bebbington, J., & McPhail, K. (1994). Teaching ethics in accounting and the ethics of accounting teaching: educating for immorality and a possible case for social and environmental accounting education. Accounting Education, 3(1), 51-75.
  • Gregson, T. (1992). An investigation of the causal ordering of job satisfaction and organizational commitment in turnover models in accounting. Behavioral Research in Accounting, 4(4), 80-95.
  • Hartline, M. D., & Ferrell, O. C. (1996). The management of customer-contact service employees: An empirical investigation. Journal of marketing, 60(4), 52-70.
  • Hoboubi, N., Choobineh, A., Ghanavati, F. K., Keshavarzi, S., & Hosseini, A. A. (2017). The impact of job stress and job satisfaction on workforce productivity in an Iranian petrochemical industry. Safety and health at work, 8(1), 67-71.
  • Harrison, S. (1998). Are accountants obsolete. Charter, 69(9), 6.
  • Holland, J. L. (1966). The psychology of vocational choice: A theory of personality types and model environments.
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Öğretim Üyeleri Kendi Kriterlerini Takip Edebiliyor Mu? Uluslararası Bir Çalışma

Yıl 2021, Cilt 4, Sayı 2, 210 - 230, 29.12.2021

Öz

Bu çalışma öğretim üyelerinin uzun vadeli öğretme hedeflerine ulaşma başarısını Türkiye’de ve Teksas’ta ölçmeyi hedefler. Türkiye’de çalışan 23 öğretim üyesi ve Teksas’ta çalışan 16 öğretim üyesi ile anket yapılmıştır. Öğretim üyelerinin öğretim hedefleri ve görüşleri toplanmıştır. Analitik hiyerarşi süreci, öğretim üyelerinin uzun vadeli hedeflerini belirlemek ve onların görüşlerini ağırlıklandırmak için kullanılmıştır. Bu hedefler Promethee analizinin kriterleri olmuştur ve bu ağırlıklandırma ile analiz gerçekleştirilmiştir. Promethee bir çoklu karar alma yöntemidir, sayısal höristik yönetmi olarak da kabul edilebilir. Öğretim üyeleri tarafından belirlenen önemli değişkenler “hizmet kalitesi, iş tatmini, iş stresi, örgütsel bağlılık”tır. Daha önceden bu öğretim üyelerinin öğrencisi olan Teksas’tan 106 serbest muhasebeci mali müşavir (SMMM) ve Türkiye’den 187 SMMM de bu çalışmaya katılmıştır. Hedeflere ulaşma becerisi incelendi.

Kaynakça

  • Allen, A. C. (2010). Comparing the ethics codes: AICPA and IFAC. Journal of Accountancy, 210(4), 24-32.
  • Allen, A., & Woodland, A. M. (2006). The 150‐hour requirement and the number of CPA exam candidates, pass rates, and the number passing. Issues in Accounting Education, 21(3), 173-193.
  • Allen, A. C., & Woodland, A. M. (2012). Response to: The ongoing debate about the impact of the 150-hour education requirement on the supply of certified public accountants. Issues in Accounting Education, 27(4), 1045-1057.
  • Ameen, E. C., Guffey, D. M., & McMillan, J. J. (1996). Gender differences in determining the ethical sensitivity of future accounting professionals. Journal of Business ethics, 15(5), 591-597.
  • Aranya, N., Lachman, R., & Amernic, J. (1982). Accountants' job satisfaction: A path analysis. Accounting, Organizations and Society, 7(3), 201-215.
  • Babin, B. J., & Boles, J. S. (1998). Employee behavior in a service environment: A model and test of potential differences between men and women. Journal of marketing, 62(2), 77-91.
  • Bacani, C. (2004). A fine balance. CFO-Asia February 27.
  • Barrainkua, I., & Espinosa-Pike, M. (2015). Cultural and socio-economic restrictions for the adoption of the IESBA code of ethics for professional accountants in the European countries.
  • Bedford, N. M., & Shenkir, W. G. (1987). Reorienting accounting education. Journal of Accountancy, 164(2), 84.
  • Benjamin, A. S., & Bird, R. D. (2006). Metacognitive control of the spacing of study repetitions. Journal of Memory and Language, 55(1), 126-137.
  • Benke Jr, R. L., & Rhode, J. G. (1980). The job satisfaction of higher level employees in large certified public accounting firms. Accounting, Organizations and Society, 5(2), 187-201.
  • Bennett, B., Bradbury, M., & Prangnell, H. (2006). Rules, principles and judgments in accounting standards. Abacus, 42(2), 189-204.
  • Bline, D. M., Meixner, W. F., & Duchon, D. (1991). The measurement of organizational and professional commitment: An examination of the psychometric properties of two commonly used instruments. Behavioral Research in Accounting.
  • Bline, D. M., & Poznanski, P. J. (1997). Using structural equation modeling to investigate the causal ordering of job satisfaction and organizational commitment among staff accountants. Behavioral Research in Accounting.
  • Bokti, N. L. M., & Talib, M. A. (2009). A preliminary study on occupational stress and job satisfaction among male navy personnel at a naval base in Lumut, Malaysia. The Journal of International Social Research, 2(9), 299-307.
  • Bono, J. E., Judge, T. A., Patton, G. K., & Thoresen, C. J. (2001). The job satisfaction-job performance relationship: a qualitative and quantitative review. Psychological Bulletin, 127(3), 376-407. http://dx.doi.org/10.1037/0033-2909.127.3.376
  • Boyce, G. (2004). Critical accounting education: teaching and learning outside the circle. Critical perspectives on Accounting, 15(4-5), 565-586.
  • Boyce, G. (2008). The social relevance of ethics education in a global (ising) era: From individual dilemmas to systemic crises. Critical Perspectives on Accounting, 19(2), 255-290.
  • Bradshaw, D. (2007). Business school rankings: The love-hate relationship. The Journal of Management Development, 26(1), 54-60.
  • Burke, D. L. (1988). A new academic marketplace. Greenwood Press, Inc., 88 Post Road West, Westport, CT 06681.
  • Caplow, T., & McGee, R. J. (1958). 1958 The academic marketplace. New York, Basic Books.
  • Carpenter, C. G., Crumbley, D. L., & Strawser, R. H. (1974). A new ranking of accounting faculties and doctoral programs. Journal of Accountancy (pre-1986), 137(000006), 90.
  • Carcello, J. V., Copeland Jr, J. E., Hermanson, R. H., & Turner, D. H. (1991). A public accounting career: The gap between student expectations and accounting staff experiences. Accounting Horizons, 5(3), 1.
  • Chambers, R. J. (1980). The myths and the science of accounting. Accounting, Organizations and Society, 5(1), 167-180.
  • Chen, Z. X., & Francesco, A. M. (2003). The relationship between the three components of commitment and employee performance in China. Journal of vocational behavior, 62(3), 490-510.
  • Chen, C., Jones, K. T., & Mcintyre, D. D. (2008). Analyzing the factors relevant to students' estimations of the benefits and costs of pursuing an accounting career. Accounting Education: an international journal, 17(3), 313-326.
  • Coate, C. J., Mitschow, M. C., & Schinski, M. D. (2003). What students think of CPAs: Is the stereotype alive and well?. The CPA Journal, 73(8), 52.
  • Collins, S. H., & McRae, T. W. (1987). Plan to restructure professional standards. Journal of Accountancy, 164(1), 71.
  • Cooper, D. J., Everett, J., & Neu, D. (2005). Financial scandals, accounting change and the role of accounting academics: A perspective from North America. European Accounting Review, 14(2), 373-382.
  • Cory, S. N. (1992). Quality and quantity of accounting students and the stereotypical accountant: is there a relationship?. Journal of Accounting education, 10(1), 1-24.
  • Cranny, C. J., Smith, P. C., & Stone, E. (1992). Job satisfaction: How people feel about their jobs.
  • DeZoort, F. T., Lord, A. T., & Cargile, B. R. (1997). A comparison of accounting professors' and students' perceptions of the public accounting work environment. Issues in Accounting Education, 12(2), 281.
  • Diamond, J. (2005). Collapse: How societies choose to fall or survive. New York and London.
  • Dichev, I. D., Graham, J. R., Harvey, C. R., & Rajgopal, S. (2013). Earnings quality: Evidence from the field. Journal of Accounting and Economics, 56(2-3), 1-33.
  • Dirsmith, M. W., & McAllister, J. P. (1982). The organic vs. the mechanistic audit. Journal of Accounting, Auditing and Finance, 5(3), 214-228.
  • Dowden, C., & Tellier, C. (2004). Predicting work-related stress in correctional officers: A meta-analysis. Journal of Criminal Justice, 32(1), 31-47.
  • Eaton, D. G. (1998). Effects of organizational climate on faculty job satisfaction and job stress in a Texas community college district. University of Houston.
  • Elizabeth, G., & Zakkariya, K. A. (2015). Job related stress and job satisfaction: a comparative study among bank employees. Journal of Management Development, 34 (3), 316-329, doi: 10.1108/JMD-07-2013-0097
  • Estes, R. (1970). A ranking of accounting programs. Journal of Accountancy, (July), 86–90.
  • Fisher, R., & Murphy, V. (1995). A pariah profession? Some student perceptions of accounting and accountancy. Studies in Higher Education, 20(1), 45-58.
  • Fogarty, T. J., Saftner, D. V., & Hasselback, J. R. (2011). Knowing one’s place: The distribution of new accounting academics into a segmented labor market. Journal of Accounting Education, 29(2-3), 89-99.
  • Fombrun, C., & Shanley, M. (1990). What's in a name? Reputation building and corporate strategy. Academy of management Journal, 33(2), 233-258.
  • Franklin, M. A., & Myers, J. K. (2016). Enhancing CPA exam pass rates for second career students. Journal of Business and Educational Leadership, 6(1), 27.
  • Freeman, K. D., & Dart, J. (1993). Measuring the perceived quality of professional business services. Journal of Professional Services Marketing, 9(1), 27-47.
  • Friedlan, J. M. (1995). The effects of different teaching approaches on students' perceptions of the skills needed for success in accounting courses and by practicing accountants. Issues in Accounting Education, 10(1), 47.
  • Furlong, A., & Biggart, A. (1999). Framing ‘Choices’: a longitudinal study of occupational aspirations among 13‐to 16‐year‐olds. Journal of education and work, 12(1), 21-35.
  • Garner, R. M., & Dombrowski, R. F. (1997). Recruiting the" best and the brightest": The role of university accounting programs and state CPA societies. Issues in accounting Education, 12(2), 299.
  • Geiger, M. A., & Ogilby. S. A. (2000). The first course in accounting: students’ perceptions and their effect on the decision to major in accounting. Journal of Accounting Education, 18(2), 63-78.
  • Gray, R., Bebbington, J., & McPhail, K. (1994). Teaching ethics in accounting and the ethics of accounting teaching: educating for immorality and a possible case for social and environmental accounting education. Accounting Education, 3(1), 51-75.
  • Gregson, T. (1992). An investigation of the causal ordering of job satisfaction and organizational commitment in turnover models in accounting. Behavioral Research in Accounting, 4(4), 80-95.
  • Hartline, M. D., & Ferrell, O. C. (1996). The management of customer-contact service employees: An empirical investigation. Journal of marketing, 60(4), 52-70.
  • Hoboubi, N., Choobineh, A., Ghanavati, F. K., Keshavarzi, S., & Hosseini, A. A. (2017). The impact of job stress and job satisfaction on workforce productivity in an Iranian petrochemical industry. Safety and health at work, 8(1), 67-71.
  • Harrison, S. (1998). Are accountants obsolete. Charter, 69(9), 6.
  • Holland, J. L. (1966). The psychology of vocational choice: A theory of personality types and model environments.
  • Holland, J. L. (1973). The Psychology of Vocational Choice (Englewood Cliffs, NJ: Prentice Hall).
  • Holt, P. E. (1994). Stereotypes of the accounting professional as reflected in popular movies, accounting students and society. New accountant, 9(7), 24-25.
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Ayrıntılar

Birincil Dil İngilizce
Konular Sosyal
Bölüm Makaleler
Yazarlar

Ahmet Hakan ÖZKAN Bu kişi benim
GEDIK UNIVERSITY
0000-0003-0348-754X
Türkiye

Yayımlanma Tarihi 29 Aralık 2021
Yayınlandığı Sayı Yıl 2021, Cilt 4, Sayı 2

Kaynak Göster

APA Özkan, A. H. (2021). Can Faculty Members Follow Their Own Criteria? A Multinational Study . International Journal of Economics Administrative and Social Sciences , 4 (2) , 210-230 . Retrieved from http://ijeass.gedik.edu.tr/tr/pub/issue/67402/1050420