Üniversitelerin sağlık yönetimi programlarında muhasebe ve finans derslerinin yeri ve Türkiye uygulaması
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Tarih
2019
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Alanya Alaaddin Keykubat Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Bu araştırma, sağlık yönetimi programlarında yükseköğretim kurumlarının ders müfredatlarında hangi muhasebe ve finans derslerine yer verildiği ve bu derslerin yeterliliğinin tespit edilmesi amacıyla yapılmıştır. Araştırmada, 189’u Türkiye, 12’si Kuzey Kıbrıs Türk Cumhuriyeti (KKTC) olmak üzere toplamda 201 üniversite ele alınmıştır. Muhasebe derslerine yeterince önem verilse de muhasebenin önemli bir aracı olan “Finansal (Mali) Tablolar Analizi” ile “Yönetim Muhasebesi” derslerine fazla önem verilmediği belirlenmiştir. Sağlık yönetimi ders müfredatlarında yer alan “muhasebe” ve “finans” ders yelpazesinin geniş tutulması gerektiği sonucuna ulaşılmıştır.
The aim of this study was to determine which accounting and finance courses are included in the curriculum of higher education institutions in health management programs and to determine the adequacy of these courses. In this study, there are a total of 201 universities, 189 of which are in Turkey and 12 of them are in Turkish Republic of Northern Cyprus (TRNC). Although accounting lessons were given importance, it was determined that “financial statements analysis” and “management accounting” courses, which are an important tool of accounting, were not given much importance. It has been determined that the ”accounting“ and ”finance“ courses in the health management course curriculum should be kept broad.
The aim of this study was to determine which accounting and finance courses are included in the curriculum of higher education institutions in health management programs and to determine the adequacy of these courses. In this study, there are a total of 201 universities, 189 of which are in Turkey and 12 of them are in Turkish Republic of Northern Cyprus (TRNC). Although accounting lessons were given importance, it was determined that “financial statements analysis” and “management accounting” courses, which are an important tool of accounting, were not given much importance. It has been determined that the ”accounting“ and ”finance“ courses in the health management course curriculum should be kept broad.
Açıklama
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Kaynak
Alanya Akademik Bakış
WoS Q Değeri
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Cilt
3
Sayı
2
