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A Study of Misconceptions in Accounting Education: A Comparison on University Students

Author

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  • Ela HİÇYORULMAZ
  • Habib AKDOÄžAN

Abstract

Misconceptions in accounting education affect the quality of education. An existing misconception may cause a negative attitude towards accounting and decrease success in accounting courses. For this reason, this subject, which affects the success levels of students, was investigated in order to compare the misconception levels of undergraduate students taking accounting courses in accounting education. The research was carried out on students of Hitit University, Faculty of Health Sciences, Department of Health Management and students of Ufuk University, Faculty of Economics and Administrative Sciences, Department of Business Administration. The misconceptions of accounting education between students studying at a state university and a private university were compared. The survey application in the research was carried out between 10-30 January 2023. 119 students participated in the research, 9 questionnaires were deemed invalid and analyses were carried out on 110 questionnaires. The validity and reliability of the questionnaire were analyzed with the Cronbach Alpha, Barlett and Kaiser Meyer Olkin tests. After applying the factor analysis to the obtained data, the error levels were determined by taking the average scores. In the last stage, whether there is a significant relationship between demographic variables and expressions was investigated by the Independent Samples T-Test and the ANOVA analysis. As a result of the analysis, it was determined that there was no difference in the misconceptions of accounting education of both university students and there was no significant relationship between demographic characteristics and misconception. As a result of the analysis, it was determined that the accounting education misconception levels of Hitit University and Ufuk University students were generally the same and there was no significant difference between demographic characteristics and accounting education misconception.

Suggested Citation

  • Ela HİÇYORULMAZ & Habib AKDOÄžAN, 2023. "A Study of Misconceptions in Accounting Education: A Comparison on University Students," Fiscaoeconomia, Tubitak Ulakbim JournalPark (Dergipark), issue 3.
    • Handle: RePEc:fis:journl:230304
    DOI: 10.25295/fsecon.1274543
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    Keywords

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    JEL classification:

    • C38 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables - - - Classification Methdos; Cluster Analysis; Principal Components; Factor Analysis
    • I20 - Health, Education, and Welfare - - Education - - - General
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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