An Assessment of Accounting Professionals’ Knowledge Level in Cost Accounting: A Case Study of Sivas Province

Muhasebe Meslek Mensuplarının Maliyet Muhasebesi Bilgi Düzeyinin Tespiti: Sivas İli Örneği

Abstract

Since knowledge has become a strategic tool of competition today, professional success and the ability of individuals to sustain their careers largely depend on possessing and effectively utilizing knowledge. Particularly in specialized fields such as cost accounting, accounting professionals with advanced expertise are considered as human capital of strategic importance for manufacturing enterprises. The aim of this study is to determine the extent to which accounting professionals are proficient in cost accounting knowledge and practices, and whether their level of knowledge differs according to various demographic variables. Within this scope, the study is highly significant in shedding light on the problems encountered in the accounting of cost data and in identifying the knowledge levels of the professionals responsible for preparing such data. The survey method, one of the research techniques, was employed to collect the data. The research sample consists of accounting professionals operating in the city center and districts of Sivas, including Certified Public Accountants (CPA), Chartered Accountants and Financial Advisors (CAFA), and Sworn-in Certified Public Accountants (SCPA). The findings reveal that the cost accounting knowledge level of the participants does not differ by gender, accounting education background, presence of manufacturing enterprise clients, professional title, age, education level, number of children, or monthly income. However, a significant difference was observed with respect to marital status: married professionals demonstrated a higher level of cost accounting knowledge compared to their single counterparts.