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Son yıllarda geliștirilen ve kullanıcıya dokunsal geri bildirim sağlayan dokunmatik ekranlar, haptik teknolojisinin yaygınlașmasında önemli bir role sahiptir. Özellikle tüketici elektroniği alanında, görüntülenen yüzeyler ve onların dokusu hakkında gerçekçi bir dokunsal geri bildirim sağlamak kritik öneme sahiptir. Fakat dokunmatik ekranlarda yaygın olarak kullanılan ve sürtünme kuvvetinin kontrol edildiği elektrotitreșim yöntemi yüzeylerin topografisini dokunsal açıdan kullanıcıya tam olarak iletememektedir. Dolayısıyla, daha gerçekçi bir deneyim sağlayabilmek için insanların elektrotitreșim ile sanal yüzeyleri nasıl algıladığını anlamak büyük önem tașımaktadır. Bu tezde, pleksiglastan üretilen gerçek ızgara yüzeylerin ve elektrotitreșim ile üretilerek dokunmatik ekrana yansıtılan sanal ızgara yüzeylerin pürüzlülük hissiyatları incelenmiș ve karșılaștırılmıștır. Bu amaçla 10'ar katılımcı ile 2 adet psikofizik deneyi düzenlenmiștir. Yapılan deneylerde uzaysal periyodun ve parmağın yüzeye uyguladığı normal kuvvetin hem gerçek hem de sanal yüzeylerde hissedilen pürüzlülüğe etkisi incelenmiștir. Bununla beraber, katılımcıların parmaklarına etki eden kuvvetler de bir kuvvet sensörü aracılığıyla kaydedilmiștir. Bulgularımız gerçek ve sanal yüzeylerde hissedilen pürüzlülüğün birbirinden farklı olduğunu göstermiștir. Bu farklılığın temel sebebi parmak derisinin gerçek yüzeylerde ızgaradaki boșluklara girmesi fakat sanal yüzeylerde bunun mümkün olmamasıdır. Bu çıkarımı destekleyecek șekilde, gerçek yüzeylerde uzaysal periyot ile birlikte penetrasyon miktarı arttıkça teğet kuvvetlerin ve hissedilen pürüzlülüğün de arttığı görülmüștür. Sanal yüzeylerde ise tam tersi bir ilișki söz konusudur. Destekleyici bir diğer unsur ise normal kuvvet arttıkça hissedilen pürüzlülüğün gerçek yüzeylerde artması, sanal yüzeylerde ise düșmesidir. Bu sonuçlar ölçülen teğet kuvvetlerle paralellik göstermektedir. Özellikle, teğet kuvvetin zamana bağlı değișimi, (dF_t/dt), hissedilen pürüzlülük ile benzer bir eğilime sahiptir. Bu sonuç, pürüzlülük hissinin subjektif değerlendirilmesinde, teğet kuvvet yerine teğet kuvvetin zamana bağlı değișiminin daha iyi bir metrik olduğunu göstermektedir. Realistic display of tactile textures on touch screens is a big step forward for haptic technology to reach a wide range of consumers utilizing electronic devices on a daily basis. Since the texture topography cannot be rendered explicitly by electrovibration on touch screens, it is important to understand how we perceive the virtual textures displayed by friction modulation via electrovibration. We investigated the roughness perception of real gratings made of plexiglass and virtual gratings displayed by electrovibration through a touch screen for comparison. In particular, we conducted two psychophysical experiments with $10$ participants to investigate the effect of spatial period and the normal force applied by finger on roughness perception of real and virtual gratings in macro size. We also recorded the contact forces acting on the participants' finger during the experiments. The results showed that the roughness perception of real and virtual gratings are different. We argue that this difference can be explained by the amount of fingerpad penetration into the gratings. For real gratings, penetration increased tangential forces acting on the finger, whereas for virtual ones where skin penetration is absent, tangential forces decreased with spatial period. Supporting our claim, we also found that increasing normal force increases the perceived roughness of real gratings while it causes an opposite effect for the virtual gratings. These results are also consistent with the tangential force profiles recorded for both real and virtual gratings. In particular, the rate of change in tangential force (dF_t/dt) as a function of spatial period and normal force followed trends similar to those obtained for the roughness estimates of real and virtual gratings, suggesting that it is a better indicator of the perceived roughness than the tangential force magnitude. 45

Bu makale 3-5 Kasım 2017 tarihleri arasında Antalya’da düzenlenen 1st International Symposium on Social Sciences and Educational Research (ISCER 2017) adlı etkinlikte sözlü bildiri olarak sunulmuş ve özeti sempozyum bildiri özet kitabında basılmış “Finansal/genel muhasebe derslerinde oluşan kavram yanılgıları: Hitit üniversitesi İİBF örneği” başlıklı bildirinin tamamlanmış halidir. Bu çalışmanın amacı finansal/genel muhasebe dersini alan öğrencilerin muhasebe öğrenimini zorlaştıran kavram yanılgılarının tespit edilmesi ve oluşan yanılgılara yönelik çözüm önerileri sunmaktır. Finansal/Genel Muhasebe derslerinin muhasebe öğrenimine başlangıç niteliğinde olduğu düşüldüğünde bu derslerde oluşan kavram yanılgılarının tespiti ve giderilmesine yönelik yapılacak öğretim uygulamalarının muhasebe öğrenimine oldukça önemli bir katkı sağlayacağı söylenebilir. Ayrıca öğretim elemanlarının, bu çalışma sonucunda belirlenen, öğrencilerde muhasebe öğreniminde oluşan kavram yanılgılarını bilerek hareket etmesi derslerin daha verimli geçmesinde ve öğrencilerde oluşabilecek kavram yanılgılarına karşı önceden önlem alınmasında katkı sağlayacağını söylemek mümkündür. Bu kapsamda çalışmada Hitit Üniversitesi İktisadi ve İdari Bilimler Fakültesindeki İşletme, Bankacılık ve Finans, İktisat, Maliye ve Siyaset Bilimi ve Kamu Yönetimi bölümlerinde Genel Muhasebe dersini alan tüm öğrencilere kavram yanılgılarının tespitine yönelik bir anket çalışması uygulanmıştır. Anket çalışması demografik değişkenler, kavram yanılgılarının oluşabileceği durumlar ve öğrenci önerilerinden oluşmaktadır. Anket uygulaması sonucunda elde edilen veriler IBM SPSS istatistik paket programıyla analiz edilmiş ve analiz sonuçları yorumlanmıştır. Sonuç olarak, muhasebe dersi alan öğrencilerde oluşan kavram yanılgılarının, çalışma kapsamında ele alınan cinsiyet, dersi alma durumları, mezun olduğunda muhasebe mesleği seçmeleri, muhasebe derslerine çalışma sebepleri, muhasebe dersi için harcanan çalışma süreleri ve öğrencilerin devam durumu değişkenlerinde anlamlı farklılık gösterdiği tespit edilmiştir. The aim of the study is to determine student’s misconceptions that complicate the accounting education and suggest to solution offer against misconceptions. When in the light of financial/general accounting courses are introduction for accounting education, it can be said that instructional practices that they are made for correction of misconceptions and determination of misconceptions, which occur in the course are helpful. Furthermore, it can be claimed that knowledge of students' misconceptions in accounting learning can contribute to taking precautionary measures against detained misconceptions. In the study, survey method has been applied with students who are taking accounting courses in Business Administration, Banking and Finance, Economics, Finance and Public Administration Departments in Faculty of Economics and Administrative Sciences. The questionnaire form consists of demographic variables, situations that cause misconceptions, and student’s suggestions. Data, which obtained from survey on students has analysed and made inference by using IBM SPSS statistics software. According to outcomes obtained, it is determined that the misconceptions in the students who took the accounting course showed significant differences in terms of gender, course taking status, choice of accounting profession when graduating, reasons for working in accounting courses, working hours spent for accounting course and attendance to course of students

Faaliyete dayalı maliyet sistemi, iki aşamalı bir süreçten oluşur. Birinci aşamada, genel üretim maliyetleri maliyet havuzlarına aktarılır. Ayrıca, bu yaklaşımda, birçok maliyet havuzları kullanılır ve bu havuzlar farklı şekillerde tanımlanır. Bölüm veya departmanlar olarak belirlenmesinden ziyade maliyet havuzları, sipariş sayısı, hazırlık sayısı ve muayene sayıları gibi faaliyetleri temsil eder. İkinci aşamada, her bir maliyet havuzunda toplanan maliyetler mamullere paylaştırılır

Bu çalışma, kooperatiflerde güvenin sonuçlarına yönelik bir araştırmadır. Yöneticiye güven, ortakların birbirlerine güveni ve kooperatif örgütüne güven ile kooperatife bağlılık ve ortakların tatmini arasındaki ilişkiler inceleme konuları olmuştur. Araştırma Antalya?da faaliyette olan bir tüketim kooperatifinde uygulanmıştır. Veriler 93 kooperatif ortağından anket yapılarak elde edilmiştir. Yöneticiye, ortakların birbirlerine ve kooperatife güvenin ortak tatmini ve bağlılığını pozitif yönde etkilediği görülmüştür. Fakat en çok kooperatife güvenin bağlılık ve ortak tatminini olumlu yönde etkilediği bulunmuştur. This is a study on the consequences of trust in cooperatives. The relationship between trust to cooperative and trust to manager, trust between members, and the relationship between commitment to cooperative and members‟ satisfaction were the subject matters of the research. The research was executed in a consumer cooperative in Antalya. Data were gathered from 93 cooperative members. It was observed that trust to manager, trust between members and trust to cooperative have a positive effect on members‟ satisfaction and commitment. But it was found that trust to cooperative was the most effective factor on members‟ commitment and satisfaction.

Above changes in manufacturing environment and new information needs forced to have new cost accounting systems. From the mind 1980 s, the interest in activity based approaches developed dramatically. The first of these is Robert Kaplan and his partner Robin Cooper, developed system that goes under ABC. Their interest, in particular, starting with the use of activity costs as a means of building up product costs, as an alternative to large direct labor burden rates. The activity based costing breaks down an organization into activities. An activity describes what the enterprice does the way time spent and outputs of processes. The main function of an activity is to convert resources (materials,. ' labor, expenses, depreciation and technohgy) into outputs. Activity based ' costing identifies activities performed in an organization and determines theircost and performence. The two primary benefits of activity based costing are that it provides a company; (1) an accurate product cost. (2) a visibility of cost reduction and performance improvements. opportunities. Perhaps even more important than knowing product cost is having visibility of araste and cost reduction and performance improvement opportunities to enable management to increase competitiveness. The primary aim of a company is to generate profit. To achieve this, it pays for resources and sells products to create cash inflow. The control issue in ' cost management is how to decide how much resource to put place in each area 148of the business, how to use it effectively and then to measure performance in achieving objectives. The focus of most traditional cost reporting is on the resources bought. This is fire, but shows nothing about how those resources are being used by the manager, beyond that what goes in that department. If we take an example such as production planning department, traditional cost reporting might show exactly how much spent in the month, year - to - date, against budget and last year, by lire item it does not give any clue as to:. What takes up the time of production planning staff?. Whether the right amount of resource is in place ?. What factors cause them to have to do what they so often ?. How different products, customers, and suppliers influence these factors ? they do ? Whether it is costing less are more than it should todo the things How to go about doing things more effectively ? An activity based approach attempts to answer some of these questions. or at least to give information to help ask questions. This is because as activity based approaches are based an the premise that, in order to understand how resources are being used,it is necessary to understand how activities are being- performed. Understanding what activities are being performed, and cost them, gives visibility how resources are being used, providing a better for managing them. When managers divide activities in this way, a hierarchy emerges. Some activities, like drilling or machining a surface, performed on individual unit. Others - setups, material movements and inspections,allow batches of units to be. processes. Still others - engineering product specifications, process engineering, 149product enhancement - provide the overall capability that enables the company to produce the products. Plant management, building and ground maintenance, heating and lighting sustain the manufacturing facility. The hierarchy gives managers a structured way of thinking about the relationship between activities and resources they consume. In summary, the new cost management system (ABC) provides information that can be used to:. Understand where resources are being consumed (activities). Understand why resources are being consumed (cost drivers). Identify where waste occurs and how much it costs. Measure the cost of processes. Link costs to output measures ( time, quality, service ) and ultimately to performance measures. 150 151

`The Board may decide to offer priority ör special privileges to the employees in the sale of stock. Local residents may also enjoy priority.` in order to enhance the success of the privatization poKcy, measures should be taken to secure the purchase of SEE shares by low-income people. The distribution of national wealth to board segments of the population can be attained by the pursuit of such a `Poh'cy of Social Privatization.` The sale of SEE shares to employees, managers and small inventors means a transfer of income to these segments. By adding a social dimension to privatization; that is, by this `Policy of Social Privatization`, both an increase in productivity and the transfer of this increase in productivity to low-income groups could be achieved. The partnership of the aforementioned groups in SEEs would have a positive effect on income distribution and drastically reduce labor conflicts by merging capital and labor. The policy of social privatization should be based on ESOP (Employee Stock Ovvnership Plan). This plan is finding an ever vvidening area of application in countries hiçe the USA that are seeking to promote economic democracy. ESOP was implemented in the fîrst appHcaiton of privatization, which was the sale of TELETAŞ shares to the public. Several incentives were offered to encourage the company's employees to o/vn stock. The employees ended up with 36.9 % of the 22 % of TELETAŞ stock issued and consequently elected öne representative to the board of directors. Hence, in the privatization of TELETAŞ, the aim of promoting employee participation in management was also partially achieved. There are several reasons for the state assuming the role of entrepreneur, principally among them the need to support and pioneer private enterprise. in regions ör investments hampered by high risk factors ör uncertainty, the state may take the lead as entrepreneur, ör support private enterprise by providing infrastructure, technical assistance and financing. `Enterprise substitution` has been the foremost xiv The first topic concerns the order in /vhich the SEEs /vill be transferred to the private sector. Undoubtedly, the issue of privatization is closety related to the economic stracture of a country; its level of development as well as the general economic and political climate. The following general evaluation sums up the situation for Turkey: Some of the state enterpıises should continue to remain in public hands because of the economic, social and strategjc functions they carry while others have completed their historical mission and no longer serve a useful function either for country ör the state. Morgan Guaranty's master plan anaryzes and prioritizes SEEs in our country on the basis of two criteria : `economic viability` and `investment needs`. Morgan Bank's suggestions have partially determine the order of priorities in the execution of privatization in Turkey. The second topic relates to the question of `to whom the shares of SEEs will be sold fîrst`. The potential buyers in privatization are;.Private investors,.Institutional investors,.Employees of the firm,.Foreign investors,.Turkish citizens working abroad,.People of the region where the firm is located. it is important which öne of the above mentioned groups will be gjven the priority in selling the SEEs. Oa the subject and priorities, article 18 of the Public Participation Fund regulations states the following: xüi`The Board may decide to offer priority ör special privileges to the employees in the sale of stock. Local residents may also enjoy priority.` in order to enhance the success of the privatization poKcy, measures should be taken to secure the purchase of SEE shares by low-income people. The distribution of national wealth to board segments of the population can be attained by the pursuit of such a `Poh'cy of Social Privatization.` The sale of SEE shares to employees, managers and small inventors means a transfer of income to these segments. By adding a social dimension to privatization; that is, by this `Policy of Social Privatization`, both an increase in productivity and the transfer of this increase in productivity to low-income groups could be achieved. The partnership of the aforementioned groups in SEEs would have a positive effect on income distribution and drastically reduce labor conflicts by merging capital and labor. The policy of social privatization should be based on ESOP (Employee Stock Ovvnership Plan). This plan is finding an ever vvidening area of application in countries hiçe the USA that are seeking to promote economic democracy. ESOP was implemented in the fîrst appHcaiton of privatization, which was the sale of TELETAŞ shares to the public. Several incentives were offered to encourage the company's employees to o/vn stock. The employees ended up with 36.9 % of the 22 % of TELETAŞ stock issued and consequently elected öne representative to the board of directors. Hence, in the privatization of TELETAŞ, the aim of promoting employee participation in management was also partially achieved. There are several reasons for the state assuming the role of entrepreneur, principally among them the need to support and pioneer private enterprise. in regions ör investments hampered by high risk factors ör uncertainty, the state may take the lead as entrepreneur, ör support private enterprise by providing infrastructure, technical assistance and financing. `Enterprise substitution` has been the foremost xivThe first topic concerns the order in /vhich the SEEs /vill be transferred to the private sector. Undoubtedly, the issue of privatization is closety related to the economic stracture of a country; its level of development as well as the general economic and political climate. The following general evaluation sums up the situation for Turkey: Some of the state enterpıises should continue to remain in public hands because of the economic, social and strategjc functions they carry while others have completed their historical mission and no longer serve a useful function either for country ör the state. Morgan Guaranty's master plan anaryzes and prioritizes SEEs in our country on the basis of two criteria : `economic viability` and `investment needs`. Morgan Bank's suggestions have partially determine the order of priorities in the execution of privatization in Turkey. The second topic relates to the question of `to whom the shares of SEEs will be sold fîrst`. The potential buyers in privatization are;.Private investors,.Institutional investors,.Employees of the firm,.Foreign investors,.Turkish citizens working abroad,.People of the region where the firm is located. it is important which öne of the above mentioned groups will be gjven the priority in selling the SEEs. Oa the subject and priorities, article 18 of the Public Participation Fund regulations states the following: xüi`The Board may decide to offer priority ör special privileges to the employees in the sale of stock. Local residents may also enjoy priority.` in order to enhance the success of the privatization poKcy, measures should be taken to secure the purchase of SEE shares by low-income people. The distribution of national wealth to board segments of the population can be attained by the pursuit of such a `Poh'cy of Social Privatization.` The sale of SEE shares to employees, managers and small inventors means a transfer of income to these segments. By adding a social dimension to privatization; that is, by this `Policy of Social Privatization`, both an increase in productivity and the transfer of this increase in productivity to low-income groups could be achieved. The partnership of the aforementioned groups in SEEs would have a positive effect on income distribution and drastically reduce labor conflicts by merging capital and labor. The policy of social privatization should be based on ESOP (Employee Stock Ovvnership Plan). This plan is finding an ever vvidening area of application in countries hiçe the USA that are seeking to promote economic democracy. ESOP was implemented in the fîrst appHcaiton of privatization, which was the sale of TELETAŞ shares to the public. Several incentives were offered to encourage the company's employees to o/vn stock. The employees ended up with 36.9 % of the 22 % of TELETAŞ stock issued and consequently elected öne representative to the board of directors. Hence, in the privatization of TELETAŞ, the aim of promoting employee participation in management was also partially achieved. There are several reasons for the state assuming the role of entrepreneur, principally among them the need to support and pioneer private enterprise. in regions ör investments hampered by high risk factors ör uncertainty, the state may take the lead as entrepreneur, ör support private enterprise by providing infrastructure, technical assistance and financing. `Enterprise substitution` has been the foremost xivThe first topic concerns the order in /vhich the SEEs /vill be transferred to the private sector. Undoubtedly, the issue of privatization is closety related to the economic stracture of a country; its level of development as well as the general economic and political climate. The following general evaluation sums up the situation for Turkey: Some of the state enterpıises should continue to remain in public hands because of the economic, social and strategjc functions they carry while others have completed their historical mission and no longer serve a useful function either for country ör the state. Morgan Guaranty's master plan anaryzes and prioritizes SEEs in our country on the basis of two criteria : `economic viability` and `investment needs`. Morgan Bank's suggestions have partially determine the order of priorities in the execution of privatization in Turkey. The second topic relates to the question of `to whom the shares of SEEs will be sold fîrst`. The potential buyers in privatization are;.Private investors,.Institutional investors,.Employees of the firm,.Foreign investors,.Turkish citizens working abroad,.People of the region where the firm is located. it is important which öne of the above mentioned groups will be gjven the priority in selling the SEEs. Oa the subject and priorities, article 18 of the Public Participation Fund regulations states the following: xüi`The Board may decide to offer priority ör special privileges to the employees in the sale of stock. Local residents may also enjoy priority.` in order to enhance the success of the privatization poKcy, measures should be taken to secure the purchase of SEE shares by low-income people. The distribution of national wealth to board segments of the population can be attained by the pursuit of such a `Poh'cy of Social Privatization.` The sale of SEE shares to employees, managers and small inventors means a transfer of income to these segments. By adding a social dimension to privatization; that is, by this `Policy of Social Privatization`, both an increase in productivity and the transfer of this increase in productivity to low-income groups could be achieved. The partnership of the aforementioned groups in SEEs would have a positive effect on income distribution and drastically reduce labor conflicts by merging capital and labor. The policy of social privatization should be based on ESOP (Employee Stock Ovvnership Plan). This plan is finding an ever vvidening area of application in countries hiçe the USA that are seeking to promote economic democracy. ESOP was implemented in the fîrst appHcaiton of privatization, which was the sale of TELETAŞ shares to the public. Several incentives were offered to encourage the company's employees to o/vn stock. The employees ended up with 36.9 % of the 22 % of TELETAŞ stock issued and consequently elected öne representative to the board of directors. Hence, in the privatization of TELETAŞ, the aim of promoting employee participation in management was also partially achieved. There are several reasons for the state assuming the role of entrepreneur, principally among them the need to support and pioneer private enterprise. in regions ör investments hampered by high risk factors ör uncertainty, the state may take the lead as entrepreneur, ör support private enterprise by providing infrastructure, technical assistance and financing. `Enterprise substitution` has been the foremost xivjustification for the establishment of Turkey's state corporations. Investments with a low profit margin but high benefits in social terms which do not attract private enterprise, have been undertaken by the state. This is a particularly important function in economically backward regions, where SEEs have played a supportive and pioneering role for private enterprise. In some regions of Turkey, this role remains a valid one. Despite the comprehensive incentive policy introduced in the 1980s, private sector investment in the country's eastern regions has still not attained the desired level Although this is partly attributable to the failure to implement the incentive policy effectively, Turkey's underdeveloped regions are nevertheless an issue which must be faced squarely. In these regions the state is justified in investing in those sectors where private enterprise cannot be persuaded to invest despite all available incentives can be justified. Here the SEEs can engage in new investment, playing a pioneering role for private enterprise. Opportunities for joint ventures in these areas between private and state companies should also be investigated. In cases where the privatization of existing SEEs in underdeveloped regions is feasible, public share offerings should be made first of all employees and local people, or the company transferred entirely to private buyers. Block sales have undermined public confidence in privatization. Care should be taken to set more realistic prices for block sales, and experts from various organizations, such as the State Planning Organization, the Treasury and universities, should be consulted when determining prices. Hurriedly concluded block sales could shake public confidence in the privatization program to an irretrievable degree. SEEs which have been singled out for privatization, but then left for a long time without any action being taken, face various operational problems. The lack of clarity and limited powers of those responsible for preparing financial and investment XVprograms, asset procurement and labour recruitment obstruct company operations. Therefore, only companies which can be privatized immediately should be included in the program, and responsibility for company activities not relating to privatization should be clearly allocated without delay. XVI 111

Günümüzde önemli bir yere sahip olan muhasebe mesleği her geçen gün teknolojinin gelişmesiyle de daha çok önem kazanmaktadır. Dünyadaki bütün şirketler ve kurumların özel olsun kamu olsun bütün sektörlerin kesinlikle kullandığı ve başvurduğu bir araçtır diyebiliriz. Şirketlerin faaliyetlerini sürdürebilmeleri muhasebe sayesinde gerçekleşir. Teknoloji ilerledikçe muhasebe mesleği sistemi de gelişen teknoloji ile paralel bir şekilde gelişmektedir. Çalışmada birey örgüt uyum düzeylerinin tükenmişlik ve iş tatminine etkisini incelemiş bulunmaktayız. Çalışmanın ilk bölümünde muhasebe kavramı ve tarihsel gelişimine değinilmiştir. İkinci bölümde ise örgüt kavramı, birey örgüt uyumu, tükenmişlik ve iş tatminine ilişkin konulara değinilmiştir. Üçüncü bölümde ise Sakarya ili muhasebe meslek mensuplarında tükenmişlik ve iş tatmininin olup olmadığının ölçümü yapılmıştır.Yapılan analizler sonucunda, muhasebe meslek mensuplarının birey-örgüt uyum düzeylerinin tükenmişlik ve tükenmişlik alt boyutları olan duyarsızlaşma, kişisel başarı hissinde azalma ve duygusal tükenme üzerine etkisinin olmadığı, birey örgüt uyum düzeylerinin iş tatmini ve iş tatmini alt boyutlarından olan dışsal tatmin üzerine etkisinin olduğunu ve iş tatmini alt boyutu olan içsel tatmin üzerine etkisinin olmadığı sonuçlarına ulaşılmıştır.Anahtar Sözcükler: Tükenmişlik Sendromu, Muhasebe, Birey-Örgüt Uyumu, İş Tatmini, Sakarya ili Today, an important work in the accounting profession every day with the development of technology is also gaining more importance. All companies and institutions in the world get all the public sector for private use sand we can say definitely is a tool to which it refers. The change over to the accounting activities of the companies. Technology advances and the accounting profession system is evolving in paralel with developing technology.Adapt to the level of individual organizations in the study of burnout and job satisfaction, we have examined the effect. In the first part of the study of accounting concept and historical development. In the second part the concept of individual organizations compliance organization, burn out and job satisfaction issues. The third part is the Sakarya province accounting types of burnout and job satisfaction is made the measurement of whether.As a result, accounting analyses types of individual and organizational compliance levels of burnout and burnout lower dimensions, reduction in feel personal success and unaccomplishment emotional exhaustion is not the effect of, individual job satisfaction and job satisfaction, organizational compliance levels are on the lower dimension is of external satisfaction and job satisfaction on the effect the child size intrinsic satisfaction has been reached on the results.Keywords: Burnout Syndrome, Accounting, Person-Organization Fit, Job Satisfaction, Sakarya Province 91

Küreselleşmenin etkisiyle, teknolojide yaşanan hızlı gelişmeler sonucunda sanayileşme ve ticaretin gelişmesi ile nitelikli insan gücüne duyulan ihtiyaç gün geçtikçe hızla artmaktadır. Nitelikli insan gücü eğitiminin ilk adımı ortaöğretim kurumları tarafından verilen mesleki ve teknik eğitimdir. Ortaöğretim kurumlarında muhasebe eğitiminden bahsedildiği zaman akla gelen eğitim kurumu Mesleki ve Teknik Anadolu Liseleridir. Yapılan çalışmanın birinci bölümünde mesleki eğitim ve muhasebe eğitimi hakkında genel bilgilere yer verilmiştir. İkinci bölümde, Mesleki ve Teknik Anadolu Lisesi Muhasebe ve Finansman Alanı hakkında genel bilgiler ve muhasebe eğitiminde karşılaşılan sorunlar hakkında bilgiler verilmiştir. Son bölümde ise Mesleki ve Teknik Anadolu Liseleri'nde verilen muhasebe eğitimi ile ilgili öğrencilerin görüşlerini ortaya koymak amacı ile Çorum ili ve ilçelerinde Mesleki ve Teknik Anadolu Lisesi Muhasebe ve Finansman alanı öğrencilerine anketler uygulanmış ve uygulama sonuçları ile değerlendirmelere yer verilmiştir. Hazırlanan anketler 2016-2017 öğretim yılında Çorum il ve ilçelerindeki Mesleki ve Teknik Anadolu Liseleri'nde Muhasebe ve Finansman bölümünde okuyan öğrencilere uygulanmıştır. Geçerli sayılan 160 anketten edilen veriler SPSS programı ile analiz edilerek yorumlanmıştır. Influenced by globalization, with the development of industrialization and trade the need for qualified human power is increasing day by day. The first step in qualified human resource training is vocational and technical education provided by secondary education institutions. Vocational and Technical Anatolian High School is the educational institution that comes to mind when accounting education is mentioned in secondary education institutions. In the first part of the study, general information about vocational education and accounting education was given. In the second part, general information about Vocational and Technical Anatolian High School Accounting and Finance Area and the problems encountered in accounting education were given. In the last part, the aim was to reveal the opinions of the students about the accounting education given in the Vocational and Technical Anatolian High Schools and the questionnaires were applied to the students of the Accounting and Finance field in Vocational and Technical Anatolian High Schools in the provinces and districts of Çorum. The prepared questionnaires were applied to the students studying in Accounting and Finance department in Vocational and Technical Anatolian High Schools in Corum province and districts in 2016-2017 academic year. The data from the 160 validated surveys were analyzed and interpreted by the SPSS program. ÖZET --i ABSTRACT --.ii TABLOLAR LİSTESİ --..vii KISALTMALAR LİSTESİ--ix ÖN SÖZ--xi GİRİŞ --. 1 BİRİNCİ BÖLÜM MESLEKİ EĞİTİM VE MUHASEBE EĞİTİMİ 1.1.MESLEKİ VE TEKNİK EĞİTİM KAVRAMI--.. 3 1.2.MESLEKİ VE TEKNİK EĞİTİMİN AMACI-- 4 1.3.MESLEKİ VE TEKNİK EĞİTİMİN ÖNEMİ-- 6 1.4.MESLEKİ VE TEKNİK EĞİTİMİ ETKİLEYEN UNSURLAR.. 7 1.4.1. İşsizlik Sorunu -- 7 1.4.2.Teknolojik Gelişmeler --. 7 1.4.3.Bilgi Düzeyindeki Artışlar--. 8 1.4.4.Küreselleşme--. 8 1.4.5.Politik ve Ekonomik Etkenler--.. 9 1.5.ÜLKELERE GÖRE MESLEKİ VE TEKNİK EĞİTİM--. 9 1.5.1.Almanya’da Mesleki ve Teknik Eğitim--.. 9 1.5.2.Fransa’da Mesleki ve Teknik Eğitim--. 11 1.5.3.İngiltere’de Mesleki ve Teknik Eğitim--. 12 1.5.4.Amerika Birleşik Devletlerinde Mesleki ve Teknik Eğitim .. 13 1.5.5.Japonya’da Mesleki ve Teknik Eğitim --. 13 1.5.6.Kanada’da Mesleki ve Teknik Eğitim --.. 14 1.6.TÜRKİYE’DE MESLEKİ VE TEKNİK EĞİTİM-- 15 1.6.1. Türkiye’de Mesleki Eğitimin Tarihsel Gelişimi--.. 15 1.6.2.Türkiye’de Mesleki ve Teknik Eğitimin Genel Yapısı--. 16 1.7. MESLEKİ VE TEKNİK EĞİTİMDE KARŞILAŞILAN SORUNLAR 18 1.8.TÜRKİYE’DE MUHASEBE EĞİTİMİ--.. 20 iv 1.8.1. Muhasebe Eğitimi--.. 21 1.8.2.Muhasebe Eğitiminin Amacı --. 21 1.8.3.Muhasebe Eğitiminin Önemi--. 22 1.8.4.Muhasebe Eğitimini Unsurları--. 23 1.8.4.1.Öğrenci--. 23 1.8.4.2.Öğretmen--. 23 1.8.4.3. Öğretim Araçları -- 24 1.8.5. Muhasebe Eğitiminden Beklentiler --.. 24 1.8.6.Türkiye Muhasebe Eğitimin Genel Yapısı --.. 26 1.8.6.1.Ortaöğretim Kurumlarında Muhasebe Eğitimi -- 26 1.8.6.2.Ön Lisans Düzeyinde Muhasebe Eğitimi--. 27 1.8.6.3.Lisans Düzeyinde Muhasebe Eğitimi--. 28 1.8.6.4.Lisansüstü Düzeyde Muhasebe Eğitimi-- 28 İKİNCİ BÖLÜM MESLEKİ VE TEKNİK ANADOLU LİSELERİNDE MUHASEBE EĞİTİMİ 2.1.MESLEKİ VE TEKNİK ANADOLU LİSELERİNİN TARİHSEL GELİŞİMİ-- 30 2.2.MESLEKİ VE TEKNİK ANADOLU LİSELERİNİN AMACI VE ÖNEMİ --. 32 2.3.MESLEKİ VE TEKNİK ANADOLU LİSELERİNDE MUHASEBE VE FİNANSMAN ALANI ÖĞRETİM PROGRAMI --.. 34 2.4.MUHASEBE VE FİNANSMAN ALANI ALT DALLARI--.. 35 2.4.1.Bilgisayarlı Muhasebe --.. 35 2.4.2.Dış Ticaret Ofis Hizmetleri--. 36 2.4.3.Finans ve Borsa Hizmetleri--. 36 2.5.MUHASEBE VE FİNANSMAN ALANINDA YER ALAN DERSLER. 37 2.5.1.Ortak Dersler--.. 40 2.5.2. Alan/Dal Dersleri-- 41 2.5.2.1.Alan Ortak Dersleri-- 42 2.5.2.1.1.Mesleki Gelişim --.. 42 2.5.2.1.2.Muhasebe I--. 42 2.5.2.1.3.Bilgisayarda Ofis Programları--.. 42 v 2.5.2.1.4.Bilgisayarda Klavye Kullanımı-- 43 2.5.2.2.Dal Dersleri -- 43 2.5.2.2.1.Bilgisayarlı Muhasebe--.. 43 2.5.2.2.2.İşletmelerde Beceri Eğitimi--.. 43 2.5.2.2.3.Muhasebe II-- 43 2.5.2.2.4.Şirketler Muhasebesi--. 43 2.5.2.2.5.Girişimcilik ve İşletme Yönetimi-- 44 2.5.2.2.6.Maliyet Muhasebesi --.. 44 2.5.2.2.7.İnşaat Muhasebesi --.. 44 2.5.2.2.8.Mesleki Matematik--. 44 2.5.2.2.9.Mesleki Yabancı Dil --. 44 2.5.2.2.10.Maliye -- 44 2.5.2.2.11.Dış Ticaret İşlemleri-- 45 2.5.2.2.12.Dış Ticaret Mevzuatı--.. 45 2.5.2.2.13.Dış Ticarette Teslim ve Ödeme--. 45 2.5.2.2.14.Banka İşlemleri --. 45 2.5.2.2.15.Dış Ticaret Muhasebesi-- 45 2.5.2.2.16.Finansal Yatırım-- 45 2.5.2.2.17.Sermaye Piyasası--.. 46 2.5.2.2.18.Sermaye Piyasası Kayıtları -- 46 2.5.2.2.19.Çalışma Hayatı--.. 46 2.5.3.Seçmeli Dersler--. 46 2.6.MUHASEBE EĞİTİMİNDE KARŞILAŞILAN SORUNLAR. 47 2.6.1.Mesleki ve Teknik Eğitime Karşı Toplumun Bakış Açısı--.. 47 2.6.2.Rehberlik Hizmetlerinin Yetersizliği--. 48 2.6.3. Mesleki Eğitim Maliyetlerinin Yüksekliği --. 48 2.6.4.Eğitim Ortamlarında Yetersizlik--. 49 2.6.5.Uygulama ve Mevzuat Değişikliklerinin Takip Edilememesi.. 50 2.6.6.Beceri Eğitimine İlişkin Sorunlar --.. 50 2.7.MESLEKİ VE TEKNİK ANADOLU LİSELERİNDE BECERİ EĞİTİMİ UYGULAMALARI--.. 51 2.7.1.İşletmelerde Beceri Eğitimin Önemi --. 51 vi 2.7.2.Beceri Eğitiminde İş Yeri Tespiti --.. 52 2.7.3.İşletmelerde Beceri Eğitimin Değerlendirilmesi --.. 54 ÜÇÜNCÜ BÖLÜM MESLEKİ VE TEKNİK ANADOLU LİSELERİNDE MUHASEBE EĞİTİMİNE YÖNELİK ANKET ÇALIŞMASI --. 56 3.1.ARAŞTIRMANIN AMACI--. 56 3.2.ARAŞTIRMANIN KAPSAMI VE SINIRLILIKLARI--. 56 3.3.ARAŞTIRMANIN YÖNTEMİ--.. 57 3.4.PROBLEM CÜMLESİ--.. 58 3.5.ALT PROBLEMLER --. 59 3.6.ARAŞTIRMANIN BULGULARI VE YORUMLARI-- 60 3.6.1.Ankete Katılan Mesleki ve Teknik Anadolu Lisesi Öğrencilerinin Demografik Özellikleri ve Verilen Yanıtların Dağılımı-- 61 3.6.2. Anket İfadelerinin Frekans ve Yüzdelik Dağılımı--. 67 3.7. ARAŞTIRMANIN DAYANDIĞI PROBLEMLERİN TEST EDİLMESİ 70 3.7.1. Tek Örneklem T Testi Analizinin İncelenmesi--. 70 3.7.2. Bağımsız Örneklem T Testi--.. 74 GENEL DEĞERLENDİRME VE SONUÇ -- 80 KAYNAKÇA--. 86 EKLER-- 92 EK-1: İzin Belgeleri--.. 92 Ek -2: Anket Formu --. 94

Bu çalışmanın konusu özel emeklilik fonlarının Türkiye'de nasıl işlediğini anlatmaktır. Bu amaçla çalışmanın birinci bölümünde Türk sosyal güvenlik sistemi anlatılmıştır. İkinci bölümde ise özel emeklilik fonları ayrıntılı bir şekilde anlatılmıştır. Bu bölümde özel emeklilik fonları ile ilgili genel bir bilgi verildikten sonra emeklilik fonlarının gelişimi, işleyişi, türleri, yönetimi ve özellikleri anlatılmıştır. -' Çalışmanın üçüncü bölümünde özel emeklilik fonlarının Türkiye uygulaması olan `Bireysel Emeklilik Tasarruf ve Yatırım Sistemi Kanunu` anlatılmıştır. Son olarak dördüncü bölümde emeklilik fonlarını kuran 11 şirket incelenmiş ve değerlendirilmiştir. V SUMMARY This study's subject can private pension funds how is working in Turkey. This intention in the part of the first this study to tell about Turk Social Security system. Seecond part is talk about as detail. In this part try to take about a general information private pension funds. Then after that told about pension funds' s dewelop, working kinds, managements and peculiaritys. In this study's third part's to be private pension funds `Individual Retirement Saving and Investment System. İn the end of fourth part to examined and to put to good used to establish to found eleven company. VI 139