Determination of Accounting Education Perceptions of Foreign Students with Word Association Test: Sakarya University Example

Abstract

In the study, a questionnaire with word association test was applied to foreign students studying accounting at different undergraduate levels at Sakarya University. In this direction, 7 different keywords were used to measure students' perceptions of both compulsory accounting courses and accounting education in general. The keywords used are respectively "accounting training", "accountant", "end of period transactions", "company accounting", "cost accounting", "management accounting" and "accounting auditing". Students' opinions on accounting education and accounting courses in general will make it easier to determine the deficiencies in accounting education, to take necessary precautions, and to search for solutions to eliminate negative perceptions, if any, by providing determinations about the current education situation. As a result of the research, the most repeated words for the seven concepts in which student perception was measured, in order; “account, safe, money, balance sheet”; “calculation, money, hardworking, work”; balance sheet, trial balance, closing of accounts, valuation”; “capital, company, establishment”; “cost determination, cost control, expense control, production”; decision making, planning, analysis”, “auditing, compliance, evidence collection, accountability”. The most difficult point for students in accounting education is the language problem. However, in general, students' perceptions of accounting education, accountant and accounting courses are positive, and students are aware of the importance and necessity of all concepts. Almost all of the students are satisfied with the accounting education they receive and they prefer face-toface education to distance education.