The effects of factors affecting the informal learning of accounting office employees on working performance: The case of Mersin

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.