EXANINATION OF ACCOUNTING INTERN COMPETENCIES FROM THE STANDPOINT OF MEMBERS OF ACCOUNTING PROFESSION: BURDUR PROVINCE EXAMPLE

The subject of this study is the members of accounting profession who will be the future of the accounting profession. The purpose of the study is to examine the competencies of the professional interns from the standpoint of the members of accounting profession. In order to achieve the objective of the study, a survey was applied to the active members of the profession in Burdur. Survey data were analyzed using the SPSS 20.0 package program. The competencies of the professional interns in the study were tested with theoretical knowledge, practice and also whether they were willing or not was examined with hypotheses. Hypotheses were formed by associating participants with explanatory variables such as gender, age, education, professional experience, taxpayer number, place of activity and numbers of interns they have previously worked with. In the study, the data were analyzed using frequency and percentage distributions, regression, t-test and ANOVA tests. As a result of the research, there is no difference on the competencies between the members of a profession and professional interns regarding practice. While there are significant differences only in the age groups and experience variables in their competencies theoretically, there is not any significant difference in other variables. As for the willingness to perform the profession, it is found that only the difference in the gender and education variables were statistically significant. Besides, the effect of the competency of members of a profession in theory and practice on the willingness to perform the occupation was examined with regression analysis and hypotheses of both variables were accepted. Thus, out of twenty three hypotheses formed in the study, six of them were accepted while the others were rejected