The purpose of this study is to investigate the factors affecting the efficiency of the accounting courses taken by students studying at associate degree programs in different vocational schools at Harran University. For this purpose, a survey study was applied to 103 students studying in different vocational schools at Harran University. The survey consists of total 34 questions which in 6 descriptive and 28 explanatory. In the study, factor analysis was applied to 28 explanatory questions and divided into 4 different factor groups. In addition, Anova test (Variance analysis), T-test (Independent sample test) and regression analysis were preferred as a method. In the results of study; lecture techniques, course content and tutorial related factors show significant differences according to accounting lessons students take per week, type of accounting lessons and gender. In addition, as a result of regression analysis; it has been concluded that there is a relationship between gender and the professional expectations of students from the course, between the accounting lesson hours that students take per week and the lectures techniques and tutorial related factors between the accounting lesson type and the lecture techniques factor.
Associate Degree Program, Accounting Course, Efficiency, Anova Test, T-Test, Regression Analysis.