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- Title
Üniversite Öğrencilerinin Muhasebe Ders Algılarının Vergi Bilinç Düzeyleri ile İlişkisi: Aksaray Üniversitesinde Bir Araştırma.
- Authors
DURMUŞ, Mehmet Ali; AY, Mustafa
- Abstract
The aim of the study is to examine the relationship between university students' perception of accounting courses and their tax awareness. As sub-objectives, it is to determine the differences according to demographic variables. The research was designed quantitatively. In order to determine the relationship between accounting course perceptions and tax awareness levels, scales with proven validity and reliability were used and data were collected with simple random sampling method. Population was determined as a sample of 353 students studying at Aksaray University in the 2017-2018 academic year. Necessary tests were carried out to determine which of the parametric/nonparametric tests were suitable for the data, and it was concluded that it was more suitable for nonparametric tests. As tests, analyzes were made with Mann Whitney-U and Kruskal Wallis-H tests. A low-level relationship was observed between the perception of the accounting course and the level of tax awareness. As the main hypothesis, a low-level relationship was observed between the perception of accounting courses and tax awareness, while similar results were obtained in a similar study conducted with high school students. In other analyzes, parallel relations with some studies were observed, while some studies reached different results.
- Publication
Karamanoglu Mehmetbey University Journal of Social & Economic Research / Karamanoğlu Mehmetbey Üniversitesi Sosyal ve Ekonomi̇k Araştırmalar Dergi̇si, 2022, Vol 24, Issue 42, p325
- ISSN
2147-7833
- Publication type
Article