DİJİTAL DÖNÜŞÜMÜN MUHASEBE MESLEK MENSUPLARI ÜZERİNE ETKİSİ

Year 2021, , 226 - 241, 31.10.2021

Reşat Karcıoğlu , Fatih Ömür Binici

https://doi.org/10.31463/aicusbed.933800

Cited By: 2

Abstract

Dijital teknolojiler temeli üzerine inşa edilen dijital dönüşüm, iş yaşamında benzersiz değişimleri beraberinde getirmiştir. Genel olarak iş operasyonlarına, iş süreçlerine ileri ve robotik teknolojilerin entegre olmasını sağlayan bu dönüşüm, muhasebecilerin zaman alan görev ve sorunluluklarını otomatik hale getirmiştir. Bu durum ise, iş ortamlarında muhasebe profesyonellerinin üstleneceği rolün değişmesine, aynı zamanda ileri teknoloji ve Robotik Süreç Otomasyonları (RSO)’nın benimsenmesini ve uygulanmasını destekleyecek yeni yetkinliklere ihtiyaç duymasına sebep olmuştur. Değişen roller ve roller için gerekli olan yetkinliklerin nasıl kazanılacağı konusunda ise, hala literatürde tartışmalar devam etmekte ve görüş birliği sağlanamamıştır. Bu doğrultuda çalışmamızda, dijital dönüşümün muhasebe üzerine etkisi incelenmiştir.

Keywords

Muhasebe, Dijital, Dönüşüm, Olgunluk Modeli

References

• Ahmed, A. (2003). “The level of IT/IS skills in accounting programmes in British universities.” Management Research News, 26(12), 20-58.
• AICPA, American Certified Public Accountants Institute. https://www.aicpa.org/interestareas/accountingeducation/res ources/accounting core/competencies-functional.html
• Albu, C. N., Albu, N., Faff, R. ve Hodgson, A. (2011), “Accounting competencies and the changing role of accountants in emerging economies: The case of Romania.”Accounting in Europe, 8(2), 155-184.
• Allahverdi, M. ve Karaer, M. (2019). “E-Dönüşümün Muhasebe Mesleği Yeterlilikleri Üzerindeki Etkileri ve Türkiye’de Lisans Düzeyi Muhasebe Eğitiminin Mesleki Yeterlilikler Açısından Analizi.” Muhasebe Bilim Dünyası Dergisi, 21(1), 246-273.
• Alpağut, S. (2021). Terör, Ekonomik Büyüme ve Genç İşsizlik Arasındaki İlişki: Panel VAR Analizi. Atatürk Üniversitesi İktisadi ve İdari Bilimler Dergisi, 35 (2) , 697-719. DOI: 10.16951/atauniiibd.841210
• Arnaboldi, M., Busco, C. ve Cuganesan, S. (2017), “Accounting, Accountability, Social Media and Big Data: Revolution OrHype?.” Accounting, auditin and accountability journal, 30(4), 762-776.
• Association of Charterda Certified Accountants (ACCA) (2016). Professional accountants: Drivers of change and future skills. ACCA, London.
• Bahador, K. M ve Haider, A. (2012). “Information Technology Skills And Competencies– A Case For Professional Accountants.” In International Conference On Business Information Systems, Springer, 81-87.
• Belfo, F. ve Trigo, A. (2013). “Accounting information systems: Tradition and future trends.” Procedure Technology, 9, 536-546.
• Bhimani, A. ve Willcocks, L. (2014). “Digitisation,‘Big Data’and the transformation of accounting information.”Accounting and Business Research, 44(4), 469-490.
• Birt, J., Wells, P., Kavanagh, M., Robb, A. And Bir, P. (2018). “Ict Skılls Development: Issues For The Accountıng Professıon,”1-22. https://www.iaesb.org/system/files/meetings/files/6-2-ICT-Literature-Review.pdf
• Boss, W. (1969). “Analysis Of The İmpact Of Electronic Data Processing Equipment On The Education Of Students Wishing To Continue Their Management Accounting Career” (Doctoral dissertation,California State University, Northridge).
• Carlsson-Wall, M. ve Strömsten, V. (2018). “Accounting Robotization in Companies: Early Challenges and Links to Strategy.”Andersson,P. vd. Ed., Managing digital transformation, (8), 175-188, Institute for Research, Stockholm School of Economics.
• Cascio, W. F. ve Montealegre, R. (2016). “How technology is changing work and organizations.” Annual Review of Organizational Psychology and Organizational Behavior, 3, 349-375.
• Caver L., J., Bae, J., Wu, Q., Liu, L., PU, C. ve Rouse, WB. (2007). “Workflow management for enterprise transformation.” Information Information Systems Management, 6 (1, 2), 61-80.
• Chartered Global Management Accountant (CGMA). (2020). CGMA Competency Framework 2019 edition.
• Chang, C. J. ve Hwang, N. C. R. (2003). “Accounting education, firm training and information technology: a research note.” Accounting Education, 12(4), 441-450.
• Chapman, L. (2018), Define Accounting Information, https://bizfluent.com/facts-7952572-define-accounting-information.html
• Chen, HJ, Huang, SY, Chiu, AA. ve Pai, FC. (2012). “Effect of ERP System on the Role of Accountants.”Industrial Management & DataSystems, 112 (1), 83-101.
• Cokins, G. ve Angel, S. (2018). “The Destructive Effect of the Digital Revolution on Accounting.” https://icrunchdata.com/blog/594/the-disruptive-/impact-of-the-digital-revolution-on-accounting/
• Çetin, G. (2010). “Bilişim Teknolojilerindeki Gelişmelerin Vergilemede Kayıt Düzeni ve Denetim Uygulamalarına Etkisi.” Ekonomi Bilimleri Dergisi, 2 (1), 79-86.
• Çınar, Z. (2016). “Yetkinlik Bazlı Performans Değerlendirme.”https://www.makaleler.com/yetkinlik-bazli-performans-degerlendirme
• Damasiotis, V., Trivellas, P., Santouridis, I., Nikolopoulos, S., ve Tsifora, E. (2015). “IT Qualifications For Professional Accountants, A review.”Procedia-Social and Behavioral Sciences, 175, 537-545.
• EFAA, (2019). “Instrumental Accountants Report To Micro-Enterprises That Facilitate Accounting Transactions.” https://www.efaa.com/cms/upload/efaa_files/pdf/Publicatios /20190516_MicroEntit Regime-FINAL.pdf
• Elitaş, C. ve Özdemir, S. (2014). “Bulut Bilişim ve Muhasebede Kullanımı.” World of Accounting Science, 16(2).
• Erdoğan, M. (2019). “Denetim 4.0 ve Ötesi.” Muhasebe ve Vergi Uygulamaları Dergisi, 12 (3), 809- 834.
• Erdoğan, M.(2017). “Sıfırıncı Yasa.” Muhasebe Bilim Dünyası Dergisi, 19(3), 746-759.
• Erturan, İ. ve Ergin, E. (2018). “Dijital Denetim ve Dijital İkiz Yöntemi.” Muhasebe Bilim Dünyası Dergisi, 20(4), 810- 830.
• Fischer, M., Imgrund, F., Janiesch, C. ve Winkelmann, A. (2020). “Strategy Examples For Digital Transformation: Defining Meta Goals Using Business Process Management.” Information ve Management, 103262, 1-13.
• Gelir İdaresi Başkanlığı 2017 Faaliyet Raporu (GİB). Strateji Geliştirme Daire Başkanlığı Yayın No: 276, Yayın Tarihi: Şubat/2018
• Goretzki, L., Strauss, E. ve Weber, J. (2013). “An İnstitutional Perspective On The Changes İn Management Accountants’ Professional Role.” Management Accounting Research, 24 (1), 41-63.
• Gönen, S. ve Rasgen, M. (2019). “Endüstri 4.0 ve Muhasebenin Dijital Dönüşümü.” MANAS Sosyal Araştırmalar Dergisi, 8(3), 2898-2917.
• Greer, J. (2017). “Accountants' Leading Role İn Sustainable Jobs.”
• Guinan, P. J., Parise, S., ve Langowitz, N. (2019). “Creating an innovative digital project team: Levers to enable digital transformation.” Business Horizons, 62(6), 717-727.
• Gullkvist, B. (2011). “Drivers of diffusion of digital accounting practice. Contributions to Accounting”, Auditing and Internal Control, 234, 25-43.
• ICAEW and ISCA, (2019). release research report on digital transformation in finance functions,https://isca.org.sg/the- institute/newsroom/media-releases/2019/october/icaew-and-isca-release-research-report-on-digital-transformation-in finance-functions/,
• International Federation of Accountants (IFAC). (2019). Future-fit accountants: CFO & finance function roles for the next decade. https://www.ifac.org/knowledgegateway/preparing-future-ready-professionals/discussion/future-fit-accountants-roles-next
• IFAC, (2018), Information and Communication Technologies Literature Search
• Jackling, B. ve De Lange, P. (2009). “Do The Skills Of Accounting Graduate Meet Employers' Expectations? Convergence Or Divergence İssue.”Accounting Education: an international journal, 18(4-5), 369-385.
• Kablan, A.(2018). “Endüstri 4.0, “Nesnelerin İnterneti” - Akıllı İşletmeler ve Muhasebe Denetimi.” Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi- Endüstri 4.0 ve Örgütsel Değişim Özel Sayısı, 23, 1561-1579.
• Karakaya, M. (1994) .Muhasebe Bilgi Sistemi ve Bilgi Teknolojisi. Ankara: Gazi Kitap evi.
• Karcıoğlu, R. (1994), Bilgisayarlı Muhasebe, Atatürk Üniversitesi İİBF Z.F. Fındıkoğlu Araştırma Merkezi Yayın no:183, Erzurum: Mega Ofset.
• Karlsson, B., Hersinger, A. ve Kurkkio, M. (2019). “Partner-Age Hybrid Accountants: Researching Corporate Drivers İn A Mining Company, Journal of Management Control, 30(2), 185-211.
• Knudsen, D. R. (2020). “Difficult Limits, Power Relations And Knowledge Generation: Systematic Review Of The Literature On Digitalization İn Accounting.” International Journal of Accounting Information Systems, 100441.
• Kokina, J., Gilleran, R., Blanchette, S. ve Stoddard, D. (2019). “Accountant as Digital Innovator: Roles and Competencies in the Age of Automation.”, Available at Ssrn :3449720, 1- 34.
• Lazarova, V. (2019). “Digitalization and Digital Transformation in Accounting, Ikonomiceskii Sotsialni Alternativi.” University of National and World Economy, Sofia, Bulgaria, 2, 97-106.
• Lee, D. W. ve Blaszczynski, C. (1999). “Perspectives of “Fortune 500” executives on the competency requirements for accounting graduates.” Journal of Education for Business, 75(2), 104-107.
• Lim, F. P. C. (2013). “Impact Of İnformation Technology On Accounting Systems. Asia Pasific Jornal Of Multimedia Services Convergent With Art.” Humanities and Socialgy, 3(2), 93-106.
• Lucia, A. D., ve Lepsinger, R. (1999). “Competency Models: Pinpointing critical success factors in organizations”. San Francisco: lossey-Bass/Pfeffer.
• Marr, B.(2018). “Digital Transformation of Accounting and Finance - Artificial Intelligence, Robots and Chatbots .” https://www.forbes.com/sites/bernardmarr/2018/06/01/the-digital- transformation-of-accounting-and-finance-artificial- intelligence-robots-and- chatbots
• Nwankpa, J. K. ve Roumani, Y. (2016.). “IT Capability and DigitalTransformation: A Firm Performance Perspective”. In 2016 International Conference on Information Systems, ICIS 2016.
• Pan, G. ve Seow, PS (2016). “Preparing Accounting Graduates For The Digital Revolution: A Critical Look At İnformation Technology Competencies And Skill Development”.Journal Of Education For Businesses, 91 (3), 166-175.
• Roozen, F., Steens, B. ve Spoor, L. (2019).“Technology: Transforming the Finance Function and the CompetenciesManagementAccountants Need”. Management Accountıng Quarterly, 21(1),1-14.
• Schneck, T.(2015). “Benefits of Using Digital Workflows in Debt Accounts”.https://start.docuware.com/blog/documentmanagement/benfits-of-using- digital-workflows-in-accounts- payable
• Siddoo, V., Sawattawee, J., Janchai, W. ve Thinnukool, O. (2019). “Discovery Study On DigitalWorkforce Competence İn Thailand”. Heliyon, 5(5), 1-12.
• CGMA, (2019). “Sworn Global Management Accountant, Expertise Framework”. https://www.cgma.org/resources/tools/cgma-competency-framework.html
• Tam, T. (2013). “What IT knowledge and skills do accounting graduates need?”. New Zealand Journal of Applied Business Studies, 11 (2), 23.
• Tan, L. M. and Laswad, F. (2018). “Professional skills required for accountants: what do job post ingstell us?”. Accounting Education, 27(4), 403-432.
• Tekbaş, İ. (2018). “Muhasebe Endüstrisinin Yeni Anahtarı: Dijital Okuryazarlık”. https://hbrturkye.com/blog/muhasebe- endustrsnn-yen-anahtar-djtal-okuryazarlk,
• Tektüfekçi̇, F. (2012). “Bilgi Teknolojilerinin Muhasebe Uygulamalarına Entegrasyonu ve Bütünleşik Sistemlerle Olan Etkileşim”. Organizasyon ve Yönetim Bilimleri Dergisi,4(2), 51-59.
• TÜSİAD, Samsung Türkiye, Deloitte Türkiye, GFK Türkiye, “Türkiye'deki Dijital Değişime CEO Bakışı”. İstanbul, 2016.
• Warner, K.S.R. ve Wäger, M. (2019).“Creating dynamic capabilities for digital transformation: An ongoing strategic renewal process”. Long Range Planning, 52(3), 326-349.
• Watty, K., Sugahara, S., Abayadeera, N., Perera, L. ve Mckay, J. (2014). “Towards a global model of accounting education”. Accounting research journal, 27, (3), 286-300.
• Xu, H. (2003). “Critical Success Factors For Accounting İnformation Systems Data Quality.” (Doctoral dissertation, University of Southern Queensland).
• Yardımcıoğlu, M., Karahan, M. ve Yörük, A.(2019). “Dijitalleşme Işığında Muhasebe Mesleğinin Geleceği.” Muhasebe Enstitüsü Dergisi, (61), 35-46.
• Yaşar, R. Ş. (2019). “Kalıpların Dışına Çıkmak: Yetkinlik Odaklı Muhasebe Eğitimi.” Muhasebe ve Finansman Dergisi, 81, 85-100.