A qualitative research on the evaluation of accounting education at the secondary education level: The case of Yozgat

In parallel with the increasing number of enterprises, the need for qualified personnel in the field of accounting is rapidly increasing. This situation makes the shortage of qualified personnel in the sector more apparent. Small and medium-sized enterprises, in particular, face problems in carrying out accounting tasks and operations due to a shortage of intermediate personnel. The need for intermediate personnel in the sector highlights the importance of both employment policies and the harmony of the education system with the labor market. The accounting and finance education programs currently in place do not fully respond to current accounting practices, making it difficult for graduates to find jobs. In this context, the current vocational course curriculum should be revised to determine the extent to which it responds to the needs of the sector. The study also aimed to evaluate the theoretical aspects of accounting education at the secondary education level in terms of the Ministry of National Education's framework teaching program and the practical aspects in terms of the knowledge, skills, and qualifications acquired by students during their internships at companies. The study aimed to identify the problems encountered during the internship process and develop solution proposals to overcome these problems. For this purpose, a qualitative research method was used in the study. Face-to-face interviews were carried out with 12 professionals working in Yozgat using a semi-structured interview form. According to most of the participants, accounting education is insufficient in meeting the expectations of working life, both theoretically and practically; this situation has a negative impact on the professional competence and adaptation of graduates to the sector. The short duration of internships, the lack of practical training, and the mismatch between theoretical knowledge and workplace practices have a negative effect on students' professional development. In addition, current programs are not adequately covered in computerized accounting education, and students have difficulty adapting to accounting modules that are frequently used in the sector. It is stated that the quality of the internship process has a direct effect on the student's motivation and sense of responsibility. It is recommended that the education curriculum be adapted to the sector, application-based learning be increased, and school-business cooperation be strengthened. In this regard, it has been determined that a more effective accounting education model can be developed with the active contribution of both teachers and financial advisors.