Digital Transformation in the Accounting Profession: A Theoretical Review

Amneh Abu Sharshouh

doi:10.71233/kared.1701004

EN TR

Digital Transformation in the Accounting Profession: A Theoretical Review

Abstract

This research aims to study the impact of digitalization on the accounting profession through a study of how cutting-edge technologies such as artificial intelligence, big data analytics, and automation are affecting accounting. It focuses on improving efficiency, accuracy, and error reduction, as well as speeding up task completion and improving financial report quality. The study also addresses key challenges accountants face, such as acquiring new digital skills and adapting to innovative tools. Descriptive-analytical method was applied to introduce concepts and to evaluate the effects of digital transformation on the profession based on scientific sources and recent citations. The research concluded that digital transformation is not a threat to the profession, but a chance for its development, if accountants can keep up with the change and pace qualification. The research concludes with several suggestions aimed at preparing the profession for present and future digital transformations.

Keywords

Artificial Intelligence, Big Data Analytics, Digital Transformation, Digital Accounting.

Muhasebe Mesleğinde Dijital Dönüşüm: Teorik Bir İnceleme

Abstract

Bu çalışma, yapay zekâ, büyük veri analitiği ve otomasyon gibi son teknolojilerin muhasebe mesleği üzerindeki etkilerini incelemeyi amaçlamaktadır. Araştırmada, söz konusu teknolojilerin muhasebe faaliyetlerinin verimliliğini artırma, doğruluğunu geliştirme ve hata oranını azaltma gibi açılardan nasıl katkı sağladığı; görevlerin tamamlanma süresini kısaltma ve finansal raporların kalitesini yükseltme konularındaki rolleri ele alınmaktadır. Ayrıca, bu dijital dönüşüm sürecinde muhasebecilerin karşılaştığı en önemli zorluklar arasında yer alan yeni dijital beceriler kazanma ve yenilikçi araçlara uyum sağlama gerekliliği de tartışılmaktadır. Araştırmada, kavramların tanıtılması ve dijital dönüşümün meslek üzerindeki etkilerinin güncel bilimsel kaynaklar ışığında değerlendirilmesi amacıyla betimsel-analitik yöntem kullanılmıştır. Elde edilen bulgular, dijital dönüşümün muhasebe mesleği için bir tehdit değil; muhasebecilerin değişime ayak uydurabilmeleri hâlinde bir gelişim fırsatı sunduğunu ortaya koymuştur. Çalışma, mesleğin mevcut ve gelecekteki dijital dönüşümlere uyumunu güçlendirmeye yönelik çeşitli önerilerle sona ermektedir.

Keywords

Yapay Zeka, Büyük Veri Analitiği, Dijital Dönüşüm, Dijital Muhasebe.

Thanks

Bu çalışmada sağladığı akademik katkılardan ve rehberliğinden dolayı Prof. Dr. Abdülkadir PEHLİVAN’a teşekkür ederim.

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Details

Primary Language

English

Subjects

Auditing and Accountability

Journal Section

Research Article

Authors

Amneh Abu Sharshouh ^*
0009-0003-2626-6253
Jordan

Publication Date

December 29, 2025

Submission Date

May 16, 2025

Acceptance Date

August 16, 2025

Published in Issue

Year 2025 Volume: 6 Number: 2

DOI

https://doi.org/10.71233/kared.1701004

IZ

https://izlik.org/JA26UR39RY

APA

Abu Sharshouh, A. (2025). Digital Transformation in the Accounting Profession: A Theoretical Review. Karadeniz Ekonomi Araştırmaları Dergisi, 6(2), 57-66. https://doi.org/10.71233/kared.1701004

AMA

1.Abu Sharshouh A. Digital Transformation in the Accounting Profession: A Theoretical Review. kared. 2025;6(2):57-66. doi:10.71233/kared.1701004

Chicago

Abu Sharshouh, Amneh. 2025. “Digital Transformation in the Accounting Profession: A Theoretical Review”. Karadeniz Ekonomi Araştırmaları Dergisi 6 (2): 57-66. https://doi.org/10.71233/kared.1701004.

EndNote

Abu Sharshouh A (December 1, 2025) Digital Transformation in the Accounting Profession: A Theoretical Review. Karadeniz Ekonomi Araştırmaları Dergisi 6 2 57–66.

IEEE

[1]A. Abu Sharshouh, “Digital Transformation in the Accounting Profession: A Theoretical Review”, kared, vol. 6, no. 2, pp. 57–66, Dec. 2025, doi: 10.71233/kared.1701004.

ISNAD

Abu Sharshouh, Amneh. “Digital Transformation in the Accounting Profession: A Theoretical Review”. Karadeniz Ekonomi Araştırmaları Dergisi 6/2 (December 1, 2025): 57-66. https://doi.org/10.71233/kared.1701004.

JAMA

1.Abu Sharshouh A. Digital Transformation in the Accounting Profession: A Theoretical Review. kared. 2025;6:57–66.

MLA

Abu Sharshouh, Amneh. “Digital Transformation in the Accounting Profession: A Theoretical Review”. Karadeniz Ekonomi Araştırmaları Dergisi, vol. 6, no. 2, Dec. 2025, pp. 57-66, doi:10.71233/kared.1701004.

Vancouver

1.Amneh Abu Sharshouh. Digital Transformation in the Accounting Profession: A Theoretical Review. kared. 2025 Dec. 1;6(2):57-66. doi:10.71233/kared.1701004

Karadeniz Ekonomi Araştırmaları Dergisi

Karadeniz Teknik Üniversitesi

İktisadi ve İdari Bilimler Fakültesi Dekanlığı

Trabzon

Digital Transformation in the Accounting Profession: A Theoretical Review

Abstract

Keywords

Muhasebe Mesleğinde Dijital Dönüşüm: Teorik Bir İnceleme

Abstract

Keywords

Thanks

References

Details

Primary Language

Subjects

Journal Section

Authors

Publication Date

Submission Date

Acceptance Date

Published in Issue

DOI

IZ

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