THE PLACE OF ARTIFICIAL INTELLIGENCE IN BUSINESS AND ACCOUNTING CURRICULUM: COMPARATIVE ANALYSIS OF UNIVERSITY CURRICULUM IN TÜRKİYE AND OTHER COUNTRIES

Year 2024, Volume: 24 Issue: 73, 157 - 176, 10.09.2024

Yusuf Kaldırım , Zeliha Kaldırım

https://doi.org/10.55322/mdbakis.1500479

Abstract

Artificial intelligence is one of the key technologies that trigger digital transformation and will shape the future in all areas of life. Universities that train the professionals of the future should adapt their curricula in business and accounting education to artificial intelligence and new technologies, and prepare the accounting employees of the future for the expected great transformation. The aim of the study is to investigate the presence of artificial intelligence and artificial intelligence-related courses in the undergraduate, master's and doctoral program curricula of business and accounting departments in universities in Turkey and other countries. The sample of the research consists of the top 52 universities from other countries in the 2023 accounting and finance field overall success category under the title of THE World University Rankings and 52 Turkish universities in the rankings. Document analysis method was used in the research. The findings revealed that artificial intelligence and artificial intelligence-related courses are given more in business departments according to the department in Turkey, in foundation universities according to university type, in universities of other countries when comparing universities in Turkey and other countries, and in universities with accreditation when comparing according to AASCB accreditation.

İŞLETME VE MUHASEBE MÜFREDATINDA YAPAY ZEKÂNIN YERİ: TÜRKİYE VE DİĞER ÜLKE ÜNİVERSİTE MÜFREDATLARININ KARŞILAŞTIRMALI ANALİZİ

Abstract

Yapay zekâ dijital dönüşümü tetikleyen ve yaşamın her alanında geleceği şekillendirecek olan anahtar teknolojilerden biridir. Geleceğin meslek mensuplarını yetiştiren üniversiteler işletme ve muhasebe eğitiminde müfredatlarını yapay zekâ ve yeni teknolojilere uyumlu hale getirmeli, geleceğin muhasebe çalışanlarını beklenen büyük dönüşüme hazırlamalıdır. Çalışmanın amacı Türkiye ve diğer ülke üniversitelerindeki işletme ve muhasebe bölümlerinin lisans, yüksek lisans ve doktora programı müfredatlarında yapay zekâ ve yapay zekâya ilişkin derslerin mevcudiyetini araştırmaktır. Araştırmanın örneklemini THE endeksi Dünya Üniversite Sıralamaları (World University Rankings) başlığı altında 2023 yılı muhasebe ve finansman alanı genel başarı (overall) kategorisindeki ilk 52 diğer ülke üniversitesi ile sıralamada yer alan 52 Türk üniversitesi oluşturmaktadır. Araştırmada doküman analizi yöntemi kullanılmıştır. Bulgular, Türkiye’de bölüme göre işletme bölümlerinde, üniversite türüne göre ise vakıf üniversitelerinde, Türkiye ve diğer ülke üniversitelerinin karşılaştırmasında diğer ülke üniversitelerinde, AASCB akreditasyonuna göre yapılan karşılaştırmada ise akreditasyonu olan üniversitelerde yapay zekâ ve yapay zekâ ile ilgili derslere daha fazla yer verildiğini ortaya koymuştur.

Keywords

Muhasebe Eğitimi, İşletme ve Muhasebe Eğitiminde Yapay Zekâ, AASCB

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