Dijitalleşmenin muhasebe mesleğine getirdiği yenilikler ve uygulamalar
Yükleniyor...
Tarih
2020
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
İstanbul Bilgi Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
ÖZET: Bu çalışmada dijital/elektronik muhasebe konusunda meslek uzmanlarının görüşleri incelenmiş, ilgili alan yazından örneklerle konu tartışılmıştır. Dijital muhasebe elektronik muhasebe ile aynı anlamdadır. Dijital muhasebe, geleneksel formatta sahip olunan muhasebe bilgilerinin elektronik ortamda kullanılmasıdır. Bu yöntem ile bu muhasebe bilgileri daha sonra elektronik olarak görüntülenebilir ve iletilebilir. Çalışmada 1950'li yıllardan itibaren muhasebe işlemlerinde hem devletlerin hem de şirketlerin büyük veri yüküyle mücadele etme stratejileri, muhasebe mesleğinin dördüncü sanayi devrimi ve dijitalleşmeden nasıl etkilendiği, Türkiye'nin dijital dönüşüm performansı incelenmiştir. Araştırmaya katılan uzmanların görüşleri incelendiğinde, dijital muhasebenin meslek çalışanlarının işlerini kolaylaştırdığı gibi sorumluluklarını artırdığı görülmüştür. Bunun yanı sıra, Türkiye dijital muhasebe konusunda yetişmiş elaman gücüne sahip olmasına karşın sektördeki tüm paydaşlar ile ülkenin genel koşulları dikkate alındığında, bu konularda ivme kazanmasının gerektiği söylenebilir.
ABSTRACT: In this study, the opinions of professional experts on digital / electronic accounting are examined and the subject is discussed with examples from the related literature. Digital accounting has the same meaning as electronic accounting. Digital accounting is the use of traditional accounting information in electronic format. With this method, this accounting information can then be viewed and transmitted electronically. In the study, since the 1950s, the strategies of both governments and companies in dealing with the big data load in accounting transactions, how the accounting profession is affected by the fourth industrial revolution and digitization, and Turkey's digital conversion performance were examined. When the opinions of the experts participating in the study were examined, it was seen that digital accounting facilitated the work of professional workers and increased their responsibilities. Besides, although Turkey has the power of trained personel on digital accounting, considering the general conditions of the country with all stakeholders in the sector, it can be said that the need of acceleration of efforts in this field.
ABSTRACT: In this study, the opinions of professional experts on digital / electronic accounting are examined and the subject is discussed with examples from the related literature. Digital accounting has the same meaning as electronic accounting. Digital accounting is the use of traditional accounting information in electronic format. With this method, this accounting information can then be viewed and transmitted electronically. In the study, since the 1950s, the strategies of both governments and companies in dealing with the big data load in accounting transactions, how the accounting profession is affected by the fourth industrial revolution and digitization, and Turkey's digital conversion performance were examined. When the opinions of the experts participating in the study were examined, it was seen that digital accounting facilitated the work of professional workers and increased their responsibilities. Besides, although Turkey has the power of trained personel on digital accounting, considering the general conditions of the country with all stakeholders in the sector, it can be said that the need of acceleration of efforts in this field.
Açıklama
Anahtar Kelimeler
Dijital Muhasebe, Elektronik Muhasebe, Dönüşüm, Sorumluluk, Digital Accounting, Electronic Accounting, Transformation, Responsibility
