Muhasebe büro çalışanlarının informal öğrenmelerine etki eden faktörlerin çalışma performansı üzerine etkileri: Mersin ili örneği
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Tarih
2024
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Tarsus Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
İnformal öğrenme süreci formal ile non formal öğrenme ile beraber ya da bunların dışında gerçekleşen bir öğrenmedir. Bu öğrenme iş, aile ve boş zamanlarımızda gerçekleşen genellikle bilinçli olarak yapılan ve yapılandırılmamış bir süreci içerir. İşyerlerinde gerçekleşen öğrenmede ise, kuruluşlar formal, non formal ve informal öğrenmenin üçünü de kullanmaktadır. Bu nicel anket çalışmasının amacı muhasebe mesleğinde informal öğrenme ortamının; Mersin ilinde TÜRMOB'a bağlı muhasebe çalışanlarının bireysel ve örgütsel bağlamda çalışma performansı üzerindeki etkisini araştırmaktır. Örgütsel destek teorisi, informal işyeri öğrenimini araştırmak için kullanılan dört boyutu içermektedir: yönetim desteği, meslektaş desteği, destekleyici örgüt kültürü ve iş kaynaklarına erişimdir. Bu boyutlar, muhasebe bürosunda çalışanların performansları üzerindeki etkileri incelemek için informal öğrenme tarafından kullanılmaktadır. Mersin ilinde muhasebe bürosunda 371 çalışanın katıldığı anketten elde edilen veriler korelasyon ve çoklu regresyon analizi yapılmış olup; demografik bilgilere göre ankete verilen cevapların ve anket boyutlarının arasında farklılık olup olmadığına bakılmıştır (Independent Sample t-test, One way ANOVA vb.). Çalışmada Temel Bileşenler Temelli Regresyon ve korelasyon analizinde informal öğrenmenin performans üzerindeki etkisiyle pozitif ilişkili olan informal öğrenme boyutları yönetimin desteği, meslektaş desteği ve iş kaynaklarına erişim olduğu görülmüştür. Analiz sonuçlarına göre, öğrenmenin dört boyutu ile cinsiyet, yaş, eğitim, şuan ki muhasebe bürosu deneyimi , toplam deneyim ve mesleki çalışma durumunun performans üzerinde olumlu bir etkiye sahip olduğu gözlemlenmiştir. Bu tez çalışması, muhasebe mesleğinde faaliyet gösteren meslek mensuplarının öğrenme eğilimlerini etkileyen faktörleri ortaya koyarak muhasebe uygulamalarının geliştirilmesine katkı sağlamaktadır. Bu çalışmanın, değişen koşullara uyum sağlayan meslek mensuplarını etkileyen öğrenme fırsatları konusunda literatüre katkı sağlayacağı öngörülmektedir. Türkiye'de bu alanda yapılan çalışmaların yetersizliği, muhasebe mesleğine literatürde önemli bir katkı sunarken, informal öğrenmenin muhasebe mesleği üzerindeki etkisinin anlaşılmasına da temel oluşturacaktır. Bu sayede, meslek mensupları informal öğrenmenin performanslarına nasıl etki ettiğini daha iyi görebileceklerdir.
Informal learning is learning that takes place alongside or outside of formal and non-formal learning. It is an unstructured process that takes place in work, family and leisure time and is usually done consciously. In learning that takes place in workplaces, organizations use all three: formal, non-formal and informal learning. The purpose of this quantitative survey study is to investigate the impact of informal learning environment in the accounting profession on the individual and organizational work performance of accounting employees affiliated to TÜRMOB in Mersin province. Organizational support theory includes four dimensions used to investigate informal workplace learning: management support, peer support, supportive organizational culture, and access to work resources. These dimensions are used by informal learning to examine the effects on the performance of employees in the accounting office. The data obtained from the questionnaire in which 371 employees participated in the accounting office in Mersin province were analyzed by correlation and multiple regression analysis, and it was examined whether there was a difference between the answers given to the questionnaire and the dimensions of the questionnaire according to demographic information (Independent Sample t-test, One way ANOVA, etc.). In the study, Principal Component Based Regression and correlation analysis showed that the informal learning dimensions that are positively related to the effect of informal learning on performance are management support, peer support and access to business resources. According to the results of the analysis, it was observed that the four dimensions of learning and gender, age, education, current accounting office experience, total experience and professional work status have a positive effect on performance. This thesis contributes to the development of accounting practices by revealing the factors affecting the learning tendencies of professional members operating in the accounting profession. It is predicted that this study will contribute to the literature on learning opportunities affecting professional members who adapt to changing conditions. The insufficiency of studies in this field in Turkey will provide an important contribution to the accounting profession in the literature and will also form the basis for understanding the impact of informal learning on the accounting profession. In this way, members of the profession will be able to better understand how informal learning affects their performance.
Informal learning is learning that takes place alongside or outside of formal and non-formal learning. It is an unstructured process that takes place in work, family and leisure time and is usually done consciously. In learning that takes place in workplaces, organizations use all three: formal, non-formal and informal learning. The purpose of this quantitative survey study is to investigate the impact of informal learning environment in the accounting profession on the individual and organizational work performance of accounting employees affiliated to TÜRMOB in Mersin province. Organizational support theory includes four dimensions used to investigate informal workplace learning: management support, peer support, supportive organizational culture, and access to work resources. These dimensions are used by informal learning to examine the effects on the performance of employees in the accounting office. The data obtained from the questionnaire in which 371 employees participated in the accounting office in Mersin province were analyzed by correlation and multiple regression analysis, and it was examined whether there was a difference between the answers given to the questionnaire and the dimensions of the questionnaire according to demographic information (Independent Sample t-test, One way ANOVA, etc.). In the study, Principal Component Based Regression and correlation analysis showed that the informal learning dimensions that are positively related to the effect of informal learning on performance are management support, peer support and access to business resources. According to the results of the analysis, it was observed that the four dimensions of learning and gender, age, education, current accounting office experience, total experience and professional work status have a positive effect on performance. This thesis contributes to the development of accounting practices by revealing the factors affecting the learning tendencies of professional members operating in the accounting profession. It is predicted that this study will contribute to the literature on learning opportunities affecting professional members who adapt to changing conditions. The insufficiency of studies in this field in Turkey will provide an important contribution to the accounting profession in the literature and will also form the basis for understanding the impact of informal learning on the accounting profession. In this way, members of the profession will be able to better understand how informal learning affects their performance.
Açıklama
Anahtar Kelimeler
İşletme, Business Administration
