Metaphors Related to Accounting Perceptions of Business Students

Abstract

The aim of the study is to determine the perceptions of the students of the department of business administration who receive accounting education about the concept of accounting with the help of some metaphors. For this purpose, in the 2020-2021 academic year, 112 students who have attended the general accounting course in Sakarya University Business Administration said, "If accounting was a color (animal, food type, season, game, flower and item), it would be "…". Because " ….”) were asked to complete their sentences. Frequency, percentage calculations and content analysis methods were used in the analysis of the data. As a result of the qualitative analysis of the data obtained, it is seen that among the perceptions of, “necessary, useful, important”, “exciting” and “requiring attention and hard work” come to the fore. The most common metaphors used by the students participating in the research for each category are "red, cow, water, spring, hide and seek, rose and calculator".