TY  - JOUR
T1  - Importance of AI Effectiveness in PMER Processes to Mitigate the Risk of Accuracy and Reliability of Reporting
TT  - PMER Süreçlerinde Doğruluk ve Raporlama Güvenilirliği Risklerini Azaltmada AI Etkinliğinin Önemi
AU  - Efe, Ahmet
PY  - 2025
DA  - August
Y2  - 2025
DO  - 10.26650/MED.1651789
JF  - Journal of Accounting Institute
JO  - MED
PB  - Istanbul University
WT  - DergiPark
SN  - 2602-3202
SP  - 45
EP  - 60
IS  - 73
LA  - en
AB  - The increasing complexity and volume of data in Planning, Monitoring, Evaluation, and Reporting (PMER) processes present significant challenges in ensuring the accuracy and reliability of data and information. In risk-sensitive sectors such as humanitarian aid, finance, and governance, erroneous or inconsistent PMER reporting can lead to severe reputational, f inancial, and operational risks. Artificial Intelligence (AI) has emerged as a transformative tool for enhancing PMER by automating data collection, refining analytical capabilities, and minimising human errors. However, the effectiveness of AI in mitigating the risks associated with data accuracy and reporting reliability remains an area of concern. AI-driven systems, while promising, are susceptible to bias, misinterpretation, and ethical dilemmas, which may compromise the integrity of f inancial and narrative reporting. This study examines the extent to which AI can enhance the accuracy and reliability of PMER, identifies the potential risks associated with AI-driven PMER solutions, and evaluates the mechanisms to ensure AI effectiveness. Through a critical review of the existing literature, case studies, and expert insights, this research aims to bridge the knowledge gap in AI’s role in risk-informed decision-making within PMER. The findings will contribute to a deeper understanding of the best practices for AI integration, ensuring that AI-driven PMER systems remain transparent, accountable, and ethically sound.JEL Classification : D81 , G32 , M48 , O33 , O38
KW  - Artificial Intelligence
KW  - PMER
KW  - Accuracy and Reliability
N2  - Planlama, İzleme, Değerlendirme ve Raporlama (PMER) süreçlerinde veri karmaşıklığının ve hacminin artması, veri ve bilgi lerin doğruluğu ile güvenilirliğini sağlamada önemli zorluklar ortaya çıkarmaktadır. İnsani yardım, finans ve yönetişim gibi risk duyarlı sektörlerde, hatalı veya tutarsız PMER raporlaması, ciddi itibar, mali ve operasyonel risklere yol açabilmektedir. Yapay Zeka (AI), veri toplama süreçlerini otomatikleştirerek, analitik yetenekleri geliştirerek ve insan kaynaklı hataları en aza indirerek PMER süreçlerini iyileştirme potansiyeli taşıyan dönüştürücü bir araç olarak öne çıkmaktadır. Bununla birlikte, AI’nın veri doğruluğu ve raporlama güvenilirliği ile ilişkili riskleri azaltmadaki etkinliği, halen bir endişe kaynağıdır. AI destekli sistemler, umut vaat etmekle birlikte, önyargı, yanlış yorumlama ve etik ikilemlere karşı savunmasızdır ve bu durum, mali ve anlatımsal raporlamanın bütünlüğünü zayıflatabilir. Bu çalışma, AI’nın PMER’de doğruluk ve güvenilirliği ne ölçüde artırabileceğini incelemekte, AI destekli PMER çözümleriyle ilişkili potansiyel riskleri belirlemekte ve AI etkinliğini sağlamaya yönelik mekanizmaları değerlendirmektedir. Mevcut literatürün eleştirel bir incelemesi, vaka çalışmaları ve uzman görüşleri aracılığıyla, bu araştırma, PMER’de risk odaklı karar alma süreçlerinde AI’nın rolüne ilişkin bilgi boşluğunu kapatmayı hedeflemektedir. Bulgular, AI entegrasyonu için en iyi uygulamalara dair daha derin bir anlayış sağlayarak, AI destekli PMER sistemlerinin şeffaf, hesap verebilir ve etik açıdan sağlam kalmasını garanti altına alacaktır.JEL Classification : D81 , G32 , M48 , O33 , O38
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UR  - https://doi.org/10.26650/MED.1651789
L1  - https://dergipark.org.tr/en/download/article-file/4663234
ER  -