An Investigation on the Time Usage of Accounting Professionals and Its Impact on Job Performance Success
DOI:
https://doi.org/10.63556/tisej.2026.1840Keywords:
Accounting, Accounting Professionals, Time, job performanceAbstract
Accounting is a branch of science that involves recording, classifying, analyzing, and reporting business assets and liabilities. This system, which encompasses multiple functions, is managed by accounting professionals. Accounting professionals work somewhat like public employees, acting as a bridge between taxpayers and public institutions such as the Ministry of Finance, the Ministry of Labor, and municipalities. They act as intermediaries in the collection of tax revenues, which constitute the main element of treasury revenues, and perform all the functions of accounting for this purpose. The aim of this research is to examine the impact of accounting professionals' time management skills on their job performance. In today's fast-paced and demanding accounting world, with constantly changing rules and increasing workloads, effective time management is of paramount importance. Therefore, the study first identifies the most frequently used time management methods by accountants. Performance experiences are then measured according to these methods. The research data was collected from a population of 500 accounting professionals who are members of TÜRMOB (Turkish Union of Certified Public Accountants) and operating in Ankara. A questionnaire was created and administered via Google Forms to collect this data. The data obtained from the analysis were analyzed using the SPSS statistical program. During the analysis process, our hypotheses were tested using ANOVA and P-values. Exploratory Factor Analysis (EFA), applied to verify the construct validity of the scales used in the research and the fit of the sub-dimensions, revealed that the factor loadings of all items were distributed above the threshold values accepted in the literature. Cronbach's Alpha reliability coefficients, calculated to determine the internal consistency and measurement reliability of the scales, were found to be above 0.70 for all sub-dimensions, indicating a high level of reliability. These validity and reliability analyses have proven that the dataset is fully suitable for hypothesis testing and advanced statistical modeling from an academic perspective. In conclusion, it was determined that our hypotheses H1, H2a, H2c, H3a, H3c, H3d, and H4c were accepted.
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