Dijitalleşme sürecinin muhasebe mesleğine ve muhasebe uygulamalarına etkisi üzerine bir araştırma
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Dosyalar
Tarih
2024
Yazarlar
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Yayıncı
Düzce Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Literatürde, dijital uygulamalar olarak ifade edilen yapay zeka, büyük veri, veri madenciliği, blok zinciri (blockchain), bulut sistemi ve siber güvenlik, teknolojik gelişmelerin ileri dijital uygulamalarından bazıları olarak kabul edilmektedir. Ülkemizde teknolojik gelişmeler ile birlikte muhasebe alanındaki dijital uygulamalar da muhasebe meslek mensupları tarafından kullanılmaya başlanmış olup kamu tarafından e-fatura, e-beyan, e-defter, e,viz gibi zorunlu hale getirilen dijital muhasebe uygulamalarının neredeyse tüm sektörlerde kullanımı yaygınlaşmıştır. Bu çalışmada dijitalleşmenin muhasebe mesleki ve muhasebe uygulamalarındaki etkisinin üç perspektiften ele alınarak serbest muhasebesi mali müşavirler, yazılım şirketi yöneticileri ve vergi dairesi yetkilileri ile görüşmeler yapılmıştır. Araştırma nitel araştırma yöntemi ve yapı yapılandırılmış görüşme formu ile veriler yüzyüze ve online olarak toplanmıştır. Verilerin analizinde NVİVO nitel veri analiz programı kullanılmıştır. Serbest muhasebesi mali müşavirlerin muhasebe uygulamalarında işlem hızı kazanmasının yanında, veriye ulaşım kolaylığı, veri saklama kolaylığı, farklı illerdeki mükelleflerin defterlerini tutma fırsatı gibi avantajlarla bunların getirdiği sorumluluk ve mesleğin icra edilmesinde mali danışmanlık gibi yeni arayışların ortaya çıktığı görülmüştür. Yazılım şirketlerinin bu süreçte muhasebe uygulamaları konusunda meslek mensuplarına gerekli desteği sağlamak adına mesafe ve zaman sınırlaması gözetilmeden uygulama ve eğitim desteği verme ve farklı iş sorumluluklarının ortaya çıktığı görülmüştür. Vergi dairelerinin bu süreçte işlemlerin yüksek oranda dijital ortamlardan yapılması ile yüzyüze yapılması gereken işlemlerle sınırlı kaldığı ve kontrol görevine dair işlemlere yöneldiği görülmüştür.
Artificial intelligence, big data, data mining, blockchain, cloud system and cyber security, which are expressed as digital applications in the literature, are accepted as some of the advanced digital applications of technological developments. Along with technological developments in our country, digital applications in the field of accounting have also started to be used by accounting professionals, and the use of digital accounting applications such as e-invoice, e-statement, e-ledger, e, viz, which has been made compulsory by the public, has become widespread in almost all sectors. In this study, the effects of digitalization on professional accounting and accounting practices were discussed from three perspectives and interviews were held with financial advisors, software companies and tax offices. The data were collected face-to-face and online with the qualitative research method and structured interview form. NVIVO qualitative data analysis program was used in the analysis of the data. In addition to gaining speed in the accounting practices of financial advisors, it has been observed that new searches such as the ease of access to data, ease of data storage, the opportunity to keep the books of taxpayers in different provinces, the responsibility brought by them and financial consultancy in the execution of the profession have emerged. In this process, it has been seen that software companies have different job responsibilities and provide application and training support without considering distance and time limitations in order to provide the necessary support to the professionals in accounting practices. In this process, it has been observed that tax offices are limited to the transactions that need to be done face-to-face, as the transactions are carried out in digital environments at a high rate, and they turn to the transactions related to the control task.
Artificial intelligence, big data, data mining, blockchain, cloud system and cyber security, which are expressed as digital applications in the literature, are accepted as some of the advanced digital applications of technological developments. Along with technological developments in our country, digital applications in the field of accounting have also started to be used by accounting professionals, and the use of digital accounting applications such as e-invoice, e-statement, e-ledger, e, viz, which has been made compulsory by the public, has become widespread in almost all sectors. In this study, the effects of digitalization on professional accounting and accounting practices were discussed from three perspectives and interviews were held with financial advisors, software companies and tax offices. The data were collected face-to-face and online with the qualitative research method and structured interview form. NVIVO qualitative data analysis program was used in the analysis of the data. In addition to gaining speed in the accounting practices of financial advisors, it has been observed that new searches such as the ease of access to data, ease of data storage, the opportunity to keep the books of taxpayers in different provinces, the responsibility brought by them and financial consultancy in the execution of the profession have emerged. In this process, it has been seen that software companies have different job responsibilities and provide application and training support without considering distance and time limitations in order to provide the necessary support to the professionals in accounting practices. In this process, it has been observed that tax offices are limited to the transactions that need to be done face-to-face, as the transactions are carried out in digital environments at a high rate, and they turn to the transactions related to the control task.
Açıklama
Anahtar Kelimeler
İşletme, Business Administration
