Research Article
Year 2018,
, 880 - 897, 30.12.2018
Abstract
Bu çalışma, endüstri 4.0 ve akıllı fabrikaların
maliyetin kapsamı üzerindeki olası etkilerini incelemektedir. Bu çerçevede tam
maliyet ve değişken maliyet yöntemleri karşılaştırılmış ve muhasebe
mesleğindeki olası değişiklikler ele alınmıştır.
Keywords
References
- Cukier, K.; Mayer-Schoenberger, V. (2013), “The Rise of Big Data”, Foreign Affairs (May/June), s. 28-40.
- Dowling, C.; Leech, S.A. (2014), “A Big 4 Firm’s Use of Information Technology to Control the Audit Process: How an Audit Support System is Changing Auditor Behavior”, Contemporary Accounting Research, 31/1, s. 230-252. doi:10.1111/1911-3846.12010.
- German Thai Partnership for the Industry of Tomorrow Conference (2017), Industrie 4.0 in Thailand, May, 15 2017, http://www.industrie4thailand.com/ adresinden erişildi. (ET:14.03.2018)
- Han, S.; Rezaee, Z.; Xue, L.; Zhang, J.H. (2016), “The Association Between Information Technology Investments and Audit Risk”, Journal of Information Systems, 30/1, s. 93-116, doi: 10.2308/isys-51317.
- Krahel, J.P. ; Titera, W.R. (2015), “Consequences of Big Data and Formalization on Accounting and Auditing Standards”, Accounting Horizons, 29/2, s. 409-422, doi: 10.2308/acch-51065.
- Lee, J.; Bagneri, B.; Kao, H. (2015), “A Cyber-physical Systems Architecture for Industry 4.0based Manufacturing Systems, Manufacturing Letters, 3, s. 18-23.
- Lim, J.H.; Dehning, B; Richardson V.J.; Smith, R.E. (2011), “A Meta-Analysis of the Effects of IT Investment on Firm Financial Performance”, Journal of Information Systems, 25/2, s. 145-169.
- Reinsel, D.; Gantz, J.; Rydning, J. (2017), “Data Age 2025: The Evolution of Data to LifeCritical”, IDC white paper. https://www.seagate.com/files/www-content/ourstory/trends/files/Seagate-WP-DataAge2025-March-2017.pdf adresinden erişildi. (ET:22.03.2018)
- Schwab, K.; Samans, R. (2016), World Economic Forum: The Future of Jobs Report. http://reports.weforum.org/future-of-jobs-2016/ adresinden erişildi. (ET:12.01.2018)
- Slyozka, T.; Nataliya, Z. (2016), “The Fourth Industrial Revolution: The Present and Future of Accounting and Accounting Profession”, Polgari Szemle, 12.
- Vahaplar, A.; İnceoğlu, M. (2001), “Veri Madenciliği ve Elektronik Ticaret”, Türkiye’de İnternet Konferansları, 1-3 Kasım 2001, Harbiye İstanbul.
- Warren, J.D.Jr.; Moffitt, K.C.; Byrnes, P. (2015), “How Big Data Will Change Accounting”, Accounting Horizons, 29/2, s. 397-407, doi: 10.2308/acch-51069.
- Yürekli, E.; Şahiner, A. (2017), “Muhasebe Eğitimi ve Endüstri 4.0 İlişkisi”, Akademik Sosyal Araştırmalar Dergisi, 55, s. 152-162.
Year 2018,
, 880 - 897, 30.12.2018
Abstract
References
- Cukier, K.; Mayer-Schoenberger, V. (2013), “The Rise of Big Data”, Foreign Affairs (May/June), s. 28-40.
- Dowling, C.; Leech, S.A. (2014), “A Big 4 Firm’s Use of Information Technology to Control the Audit Process: How an Audit Support System is Changing Auditor Behavior”, Contemporary Accounting Research, 31/1, s. 230-252. doi:10.1111/1911-3846.12010.
- German Thai Partnership for the Industry of Tomorrow Conference (2017), Industrie 4.0 in Thailand, May, 15 2017, http://www.industrie4thailand.com/ adresinden erişildi. (ET:14.03.2018)
- Han, S.; Rezaee, Z.; Xue, L.; Zhang, J.H. (2016), “The Association Between Information Technology Investments and Audit Risk”, Journal of Information Systems, 30/1, s. 93-116, doi: 10.2308/isys-51317.
- Krahel, J.P. ; Titera, W.R. (2015), “Consequences of Big Data and Formalization on Accounting and Auditing Standards”, Accounting Horizons, 29/2, s. 409-422, doi: 10.2308/acch-51065.
- Lee, J.; Bagneri, B.; Kao, H. (2015), “A Cyber-physical Systems Architecture for Industry 4.0based Manufacturing Systems, Manufacturing Letters, 3, s. 18-23.
- Lim, J.H.; Dehning, B; Richardson V.J.; Smith, R.E. (2011), “A Meta-Analysis of the Effects of IT Investment on Firm Financial Performance”, Journal of Information Systems, 25/2, s. 145-169.
- Reinsel, D.; Gantz, J.; Rydning, J. (2017), “Data Age 2025: The Evolution of Data to LifeCritical”, IDC white paper. https://www.seagate.com/files/www-content/ourstory/trends/files/Seagate-WP-DataAge2025-March-2017.pdf adresinden erişildi. (ET:22.03.2018)
- Schwab, K.; Samans, R. (2016), World Economic Forum: The Future of Jobs Report. http://reports.weforum.org/future-of-jobs-2016/ adresinden erişildi. (ET:12.01.2018)
- Slyozka, T.; Nataliya, Z. (2016), “The Fourth Industrial Revolution: The Present and Future of Accounting and Accounting Profession”, Polgari Szemle, 12.
- Vahaplar, A.; İnceoğlu, M. (2001), “Veri Madenciliği ve Elektronik Ticaret”, Türkiye’de İnternet Konferansları, 1-3 Kasım 2001, Harbiye İstanbul.
- Warren, J.D.Jr.; Moffitt, K.C.; Byrnes, P. (2015), “How Big Data Will Change Accounting”, Accounting Horizons, 29/2, s. 397-407, doi: 10.2308/acch-51069.
- Yürekli, E.; Şahiner, A. (2017), “Muhasebe Eğitimi ve Endüstri 4.0 İlişkisi”, Akademik Sosyal Araştırmalar Dergisi, 55, s. 152-162.
There are 13 citations in total.
Details
| Primary Language | Turkish |
|---|---|
| Subjects | Business Administration |
| Journal Section | MAIN SECTION |
| Authors | |
| Publication Date | December 30, 2018 |
| Submission Date | September 18, 2018 |
| Published in Issue | Year 2018 |