بهره وری در آموزش حسابداری : شواهد از دانشگاه های ترکیه

It is important to see efficiency of accounting education in order to fully understand the operational environment of companies. In this study, the 45 public universities in Turkey was investigated by using Data Envelopment Analysis [DEA]. In order, some definitions for the outputs and inputs are required for the model. The criteria developed by American Assembly of Collegiate Schools of Business (AACSB) is used as definitions for inputs, is used and the result of the Selection Exam for Public Personnel [SEPP] is used to measure efficiency in accounting education. According to our results, Turkish universities are successful in producing the most appropriate output. They are usually using their input components in a favorable way. According to our model accounting education delivered in the undergraduate programs of the higher education system in Turkey is generally effective. But universities are using resources excessively to get the output. On the departmental basis, Turkish universities are technically effective to a great extent. It is determined that the departments of labor economics, industrial relations and partially public finance are more effective departments. According to resource usage, while the most effective departments are departments of public finance, departments of business administration are the most ineffective ones

The sustainability of competitive advantage depends on the quality of education. This statement is true for almost all but especially developing countries. It is needed to eliminate barriers in front of efficient education system to educate people in a more appropriate way. The first step to resolve the problems is to determine the components of education system. In other words, the determination of whether the resources are effectively employed, and in which areas they are used or not used in an effective way in our higher education system, will be the first step in resolving the problem. Possible solutions for the problem of “efficiency” should be a priority for the institutions and individuals who are playing a role in education system. Economic efficiency is a general term for the value assigned to a situation by some measure designed to capture the amount of waste or “friction” or other undesirable and undesirable economic features present. The term microeconomic reform refers to any policy designed to increase economic efficiency. There are several measures of economic efficiency, including allocative efficiency. Allocative efficiency is the market condition whereby resources are allocated in a way that maximizes the net benefit attained through their use. The questions of to what extend the higher education system is qualified and adapted with the changing conditions are discussed and examined in several studies. The results of those studies can be used to develop solutions for problematic areas. In Turkey, admission to higher education is centralized and based on a nation-wide single-stage examination administered by the Student Selection and Placement Center (SSPC) every year. The examination, named the Student Selection Examination (SSE), consists of verbal and quantitative parts. Candidates with scores between 105 and 120 points are offered a restricted choice of higher education programs. Placement of the candidate is based upon the composite score calculated by taking into account the score of the entrance examination as well as the high school grade-point average, normalized nationally using the success of the classmates of the candidate in the entrance examination and also using a factor which depends on the high school type and the program of the candidate. In 2004, a research conducted by Sabanci University for the purpose of revealing the elements of the university preferences of the first 5000 students who have the highest scores in SSE showed that 54% of the successful students were not feel happy with their universities and academic programs. In this framework, 23% of the students expressed their intention of changing their academic programs. 16% of students have a tendency for changing in both university and academic program. 10% of the students who were willing to change their universities complain about lack of good and qualified education. On the other hand 14% of them complain about the lack of desirable facilities in their universities. This shifting preferences of most successful students is a signal to investigate overall efficiency in undergraduate level education in Turkey. European Union (EU) and Turkey started accession negotiations in October 2005. This is a milestone for the Turkish economy. It is expected that the level of the foreign investments will continue to rise more and more in the coming decades. The quality of accounting professionals will be much more important for the foreign firms. This study gives important information about efficiency in accounting education in an emerging economy. One of the chapters in negotiation process with EU is higher education system. This study provides ex-ante information about efficiency in accounting education in undergraduate level. In the future, results of this study may help researchers understand the improvement in accounting education with new EU standards. Our study aims to measure the efficiency of accounting education given by the undergraduate programs of Turkish Universities. The remainder of this paper is organized as follows: In the following section, the impact of today's changing conditions on the operations of a company and accounting education is discussed. In Section 3, academic studies focus on the efficiency of higher education system and the components affecting the efficiency of accounting education in the literature are reviewed. In Section 4, the research model which is used to measure the efficiency of accounting education in Turkish higher education system, is defined with its components; data collection and the hypothesis are explained. In Section 5, statistical analysis and empirical results are reported. The findings and conclusions are presented in the last section.

The model constructed to see to what extent the accounting education delivered in the undergraduate programs of the higher education system is effective, showed that the universities have problems in the faculty and departmental levels. The most important one of these problems is the lack of efficiency in the usage of resources. It is clear that if the Turkish universities can use their resources in a more efficient way, Turkish higher education system will produce more competitive and well-educated accounting professionals. According to our model accounting education delivered in the undergraduate programs of the higher education system in Turkey is generally effective. But universities are using resources excessively to get the output. On the departmental basis, Turkish universities are technically effective to a great extent. It is determined that the departments of labor economics, industrial relations and partially public finance are more effective departments. According to resource usage, while the most effective departments are departments of public finance, departments of business administration are the most ineffective ones.