Determination of intermediate personnel needs of certified public accountants: A study on the qualifications of associate degree graduates-Gaziantep example

In order for businesses to continue their activities in an efficient and effective manner, the accounting unit must perform the certified public accountants of the enterprises in an impartial and safe manner, depending on the relevant legislation and accounting principles. Those who make the accounting department successful in businesses are generally freelance accountants and financial advisors. The certified public accountants need qualified intermediate staff in the field of accounting while carrying out their activities. In our country, vocational colleges provide a significant part of the qualified intermediate staff to be employed by independent accountants and financial advisors. Search for qualified accounting staff in the labor market, it is also necessary to have qualifications in Turkey, which is important in terms of narrowing the gap between labor demand with supply. The purpose of our thesis is to determine the needs of the graduates of the vocational school accounting program that will work in their workplaces, and to determine the qualifications they seek from the graduates, and thus to contribute to the work of training professionals who can meet the expectations of the labor market in vocational schools. In the first stage, domestic and foreign books, articles, thesis studies, accounting standards, regulations on accounting professionals and accounting education were examined and internet browsed. Afterwards, the expectations of the accounting professionals from intermediate staff were scanned. Finally, a case study was conducted on determining the need for intermediate staff for Certified Public Accountants registered in the Chamber of Certified Public Accountants in Gaziantep. In the case study, the survey method derived from the relevant literature was used as the primary data collection tool. The surveys were conducted online by professionals registered to the Chamber of Certified Public Accountants in Gaziantep. As a result of the survey, a total of 305 usable data were reached. The reporting and analysis of the data obtained form the basis of this thesis. As a result of the analysis, it has been determined that there is a positive relationship between accounting education perceptions and accounting education expectations.