Muhasebe-finansman ve bilişim teknolojileri eğitim programlarında fayda-maliyet analizi
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2014
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Bu çalışmada Bilişim Teknolojileri alanı ile Muhasebe-Finansman alanı eğitim programlarının fayda-maliyet analizi yapılması amaçlanmıştır. Araştırma temelde nicel bir çalışma olup, sosyal olguların ifade edilmesinde nitel araştırmadan faydalanılmıştır. Araştırmanın evrenini, İstanbul ilinde muhasebe finansman alanında eğitim veren 82 okul ile bilişim teknolojileri alanında eğitim veren 175 okul, ayrıca bu alanlarda eğitim gören öğrenciler ve bu alanlardan mezun olan kişiler oluşturmaktadır. Örneklem grubu olarak İstanbul ilinde bulunan ve rastgele seçilen üç okul, bu okullarda eğitim gören 50 öğrenci ve bu eğitim programlarından mezun olan her iki programdan 50'şer öğrenci belirlenmiştir. Verilerin toplanması bu örneklemde yer alan okulların yöneticileri, bu alanlarda eğitim alan öğrenciler ve alanlardan mezun olan kişilerle yapılan görüşmeler sonucunda gerçekleşmiştir. Literatür taraması ile daha önce ilgili eğitim programları açısından bu denli kapsamlı hiçbir fayda-maliyet analizine rastlanmadığı tespit edilmiştir. Araştırma bu açıdan önem kazanmıştır. Fakat yine aynı nedenle değerlendirme sadece çalışma içinde elde edilen verilerin kendi aralarında yapılmıştır. Analiz uygulanırken 'Geri Ödeme Süresi' yöntemi kullanılmıştır. Araştırma sonuçlarına göre, bilişim teknolojileri ile muhasebe finansman alanlarına ait toplam maliyetlerin benzerlik gösterdiği görülmüştür. Alanlar arasında faydalar karşılaştırıldığında, eğitim görülen sektörde çalışılması halinde bilişim teknolojileri mezunu öğrencilerin, muhasebe finansman alanı mezunu öğrencilerden daha çok ekonomik fayda elde ettiği görülmüştür. Muhasebe finansman alanı mezunlarının eğitim görülen sektörde ya da sektör dışında çalışması açısından yüksek tutarda ekonomik fayda farkının olmadığı görülmüştür. Buna karşın bilişim teknolojileri alanı mezunlarının sektör dışında çalışması halinde ekonomik kazançları düşmektedir. Devletin ya da ailelerin yaptıkları eğitim harcamalarını bir yatırım olarak düşünmek gerekirse bu yatırımın geri ödeme süresi bu yatırımın katlanılabilirliği açısından önemlidir. Muhasebe finansman alanı için kişisel maliyetler ortalama 5 ay içinde, kamu maliyetleri ise ortalama 33 ay içinde geri kazandırılabilmektedir. Bilişim teknolojileri alanı için ise kişisel maliyetler ortalama 4 ay içinde, kamu maliyetleri ise 25 ay içinde geri kazandırılabilmektedir. Çalışmada mezunlardan, bu alanlarda eğitim almanın kendilerine sağladığı faydaları belirtmeleri istenmiştir. Mezunların verdikleri bilgilere göre alanlara ait sosyal faydalar şu şekilde ifade edilmiştir; Kişi orta öğretim kurumu ile sosyal ortam sahibi olmuş, kendini ifade edebilme imkanı bulmuş ve alınan eğitimin gerektirdiği temel bilgi donanımına sahip olarak bu eğitim kademesini tamamlamıştır. Buna göre eğitim programlarından mezun olan bir öğrenci, bir üst eğitim kurumuna geçiş yapabilmek için ihtiyaç duyulan eğitim kademesini tamamlamış olmaktadır. Bu eğitim kademesini tamamlamış olmak kişinin sosyal statüsünü ilköğretim seviyesinden, orta öğretim seviyesine çekmektedir. Orta öğretim kademesini bitirmenin yanı sıra bu mesleki eğitim programlarından mezun olan kişilere, meslek yüksek okullarına sınavsız geçiş hakkı verilmesi de akademik açıdan başarının artmasını sağladığı ifade edilmiştir. Bu nedenle mesleki eğitimin kişiye bir üst eğitim programına devam etme ya da doğrudan iş hayatına atılma gibi seçenekler sunabildiği görülmektedir. Ayrıca muhasebe finansman ya da bilişim teknolojileri alanlarında eğitim gören kişilerin sektöre yaptıkları katma değerde tartışmasız oldukça yüksektir. Bu eğitim programları ile sektörel büyüme sağlanmış ve piyasadaki ara eleman ihtiyacı dönemsel olarak karşılanmıştır. Eğitim programları yatırımlarının geri ödeme süresinin yatırımın yapılabilirliği açısından oldukça kısa olduğu görülmüştür. Bu nedenle ilgili eğitim programlarına yapılan yatırımların arttırılarak devam ettirilmesi önerilmektedir. Ayrıca eğitim programlarının bir yatırım projesi olduğu ve bu alanlarda yatırım yapılmadan önce mutlaka fayda maliyet analizinin yapılması gerektiği unutulmamalıdır. Bu nedenle bu konuda daha geniş kapsamlı çalışmalar yapılması önerilmektedir.
This study aims to carry out a cost-benefit analysis of the education programmes of the field of Information Technology and Accounting-Financing. The research is basically a quantitative study and qualitative research was used for the expression of social phenomena. The universe of the research consists of 82 schools providing education in the field of accounting-financing and 175 schools providing education in the field of information technology in Istanbul, as well as students receiving education in these fields and graduated from these fields. As the sample group, three randomly chosen schools in Istanbul, 50 students receiving education there and 50 students from each of the two programmes, who graduated from these programmes, were determined. Data collection was carried out after the interviews made with the managers of the schools in this sample, the students receiving education in these fields and people who graduated from the fields. By means of literature review, it was detected that no other such comprehensive cost-benefit has ever been made with regard to the relevant education programmes. The research has become important in this sense. However, again with the same reason, evaluation was only made among the data obtained within the period of study. 'Payback Period' method was used during analysis. According to the results of research, it was observed that the total costs of the fields of information technology and accounting-financing were similar. When the benefits between the fields were compared, it was observed that when they work in the sector where the education is received, the students who graduated from information technology obtained much more economical benefit from the students who graduated from the field of accounting-financing. It was observed that whether the graduates of accounting-financing work in or out of the sector where they receive education did not matter a lot in terms of economical benefit. On the other hand, economical benefit of the graduates of information technology decreases in case they work out of the sector where they graduated. If we should consider the educational expenses of the state or the families as an investment, the period of back payment of this investment is important in terms of the tolerability of this investment. In the field of accounting-financing, the personal costs are regained within 5 months, and public costs can be regained in 33 months on average. In the field of information technology, personal costs can be regained in 4 months, while public costs can be regained in 25 months. In the study, the graduated were asked to express the benefits they gained as a result of receiving education in these fields. According to the information given by the graduates, the social benefits of the fields were expressed as: The person gained a social environment with the secondary school, had the opportunity to express oneself and completed this level of education with the basic knowledge required by the education received. Accordingly, a student graduating from these education programmes completes the level of education required to pass to an upper level of educational institution. Completing this level of education takes the social status of the person from the level of primary school to the level of secondary school. Alongside with completing the level of secondary school, the fact that the graduates of these vocational training programmes are conferred the right to pass to the vocational higher education institutions was indicated to increase academic success. Thus, it is observed that vocational training may offer people such options as continuing to an upper level of education or participating in the workforce immediately. Furthermore, the added value contributed by the people receiving education in the field of accounting-financing or information technology is undeniably high. Sectoral growth was ensured with this education programmes and the need for intermediate staff is satisfied temporarily. It was observed that the payback period of educational programme investments are quite short in terms of the feasibility of investments. Thus, it is advised to continue the investments made on the relevant educational programmes increasingly. Furthermore, it should be noted that educational programmes are an investment project and cost-benefit analysis should be definitely made before making investment in these fields. So, it is advised to make more comprehensive studies on this subject.
This study aims to carry out a cost-benefit analysis of the education programmes of the field of Information Technology and Accounting-Financing. The research is basically a quantitative study and qualitative research was used for the expression of social phenomena. The universe of the research consists of 82 schools providing education in the field of accounting-financing and 175 schools providing education in the field of information technology in Istanbul, as well as students receiving education in these fields and graduated from these fields. As the sample group, three randomly chosen schools in Istanbul, 50 students receiving education there and 50 students from each of the two programmes, who graduated from these programmes, were determined. Data collection was carried out after the interviews made with the managers of the schools in this sample, the students receiving education in these fields and people who graduated from the fields. By means of literature review, it was detected that no other such comprehensive cost-benefit has ever been made with regard to the relevant education programmes. The research has become important in this sense. However, again with the same reason, evaluation was only made among the data obtained within the period of study. 'Payback Period' method was used during analysis. According to the results of research, it was observed that the total costs of the fields of information technology and accounting-financing were similar. When the benefits between the fields were compared, it was observed that when they work in the sector where the education is received, the students who graduated from information technology obtained much more economical benefit from the students who graduated from the field of accounting-financing. It was observed that whether the graduates of accounting-financing work in or out of the sector where they receive education did not matter a lot in terms of economical benefit. On the other hand, economical benefit of the graduates of information technology decreases in case they work out of the sector where they graduated. If we should consider the educational expenses of the state or the families as an investment, the period of back payment of this investment is important in terms of the tolerability of this investment. In the field of accounting-financing, the personal costs are regained within 5 months, and public costs can be regained in 33 months on average. In the field of information technology, personal costs can be regained in 4 months, while public costs can be regained in 25 months. In the study, the graduated were asked to express the benefits they gained as a result of receiving education in these fields. According to the information given by the graduates, the social benefits of the fields were expressed as: The person gained a social environment with the secondary school, had the opportunity to express oneself and completed this level of education with the basic knowledge required by the education received. Accordingly, a student graduating from these education programmes completes the level of education required to pass to an upper level of educational institution. Completing this level of education takes the social status of the person from the level of primary school to the level of secondary school. Alongside with completing the level of secondary school, the fact that the graduates of these vocational training programmes are conferred the right to pass to the vocational higher education institutions was indicated to increase academic success. Thus, it is observed that vocational training may offer people such options as continuing to an upper level of education or participating in the workforce immediately. Furthermore, the added value contributed by the people receiving education in the field of accounting-financing or information technology is undeniably high. Sectoral growth was ensured with this education programmes and the need for intermediate staff is satisfied temporarily. It was observed that the payback period of educational programme investments are quite short in terms of the feasibility of investments. Thus, it is advised to continue the investments made on the relevant educational programmes increasingly. Furthermore, it should be noted that educational programmes are an investment project and cost-benefit analysis should be definitely made before making investment in these fields. So, it is advised to make more comprehensive studies on this subject.
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Keywords
Eğitim ve Öğretim, İşletme, Bilişim teknolojisi, Education and Training, Eğitim programları, Business Administration, Information technology, Fayda-maliyet analizi, Education programs, Finansman, Cost-benefit analysis, Financing, Muhasebe, Accounting