Factors affecting learning in undergraduate students thing the general accounting course: A study on Euphrates University students

The development in technical knowledge over time has affected accounting, which includes the demographic information of the students, and the second education as well as in all other fields. In addition, there are serious developments in the fields in which businesses operate. The growing and developing economic conditions, the varying needs and expectations of individuals and businesses and heavy competition conditions have affected the accountancy profession as well as many other professions. The developments in the business environment have also increased the value of the manpower that businesses need. Learning is an activity that started with the history of humanity and its main meaning is differentiation. Learning refers to both one's own knowledge and foresight about an absolute phenomenon and occurrence as a result of interaction with the environment and an active process that occurs as a result of its movements. Education is to make the necessary preparations for teaching and learning in accordance with the principles determined in the curriculum, to implement the process and to continue the process as effectively and efficiently as possible until all the behaviors expected to emerge as a product are observed. The aim of this study is to investigate the learning problems of the undergraduate students who take the General Accounting course by obtaining information about the issues that they have difficulty with during education and to offer solutions for these issues after determining their thoughts about the factors affecting learning. For this purpose, a questionnaire was applied to the students studying at the Faculty of Economics and Administrative Sciences of Fırat University. Out of 325 students, 300 students were included in the survey due to reasons such as incomplete and incorrect filling in the surveys. In the research, a questionnaire consisting of 38 items was prepared and used by conducting a literature search. The questionnaire consists of the first partpart, which contains statements about the factors affecting learning in undergraduate students who take the accounting course. As a result of the research; It has been determined that the effect of demographic characteristics on the factors affecting the accounting course is low. In addition, although the learning levels of the participants did not change according to the variables of age, graduated high school and type of education, it was determined that there was a significant difference between the variables between gender and motivation, motivation for the department and time allocated to the lesson. Keywords: Accounting, Learning, Accounting Education, Historical Development of Accounting, Factors Affecting Learning.