METAPHORICAL PERCEPTIONS OF ACCOUNTING PROFESSIONALS ABOUT ACCOUNTING PROFESSION

Abstract

Metaphors are important in accounting because they help to provide accurate information in explaining what people's accounting phenomenon and accounting concepts mean. Such a point of view confirms the idea that the metaphor is "an organ of perception". In order to understand how accounting concepts are perceived in a certain context, it is necessary to be sensitive to the inferences of the metaphors created. Lack of such sensitivity will be misguided as a technical practice that includes basically observable and mundane activities such as accounting, bookkeeping only, preparation of financial statements, budgeting and cost estimation. The aim of this study is to determine the perceptions of accounting professionals on the accounting profession using certain metaphors. The sample of the research is the Chartered Accountant Financial Advisors and Certified Financial Advisors operating in Diyarbakir province (n=257). The data obtained from the specified sample were analyzed and the results and findings were reached. The research was primarily conducted to determine demographic analysis and the perceptions of accounting professionals regarding the accounting profession (if you were a color / animal / Food type / Seasons / Game / Animal / Flowers / Item, ".... Because" ... ") content analyses have been made. According to the research findings, accounting professionals see the accounting profession as a very difficult, boring, error-free and complex profession. In addition, it has been determined that it has negative opinions about the intensity of relations between accounting professionals and the state and the taxpayer. However, accounting professionals have stated that it is a profession that is vital for patience, resilience, intelligence and all interest groups in order to do the accounting profession.