MUHASEBE EĞİTİMİ ALAN ÖĞRENCİLERİN YAPAY ZEKÂ KULLANIMINDAKİ KAYGILARININ İNCELENMESİ

Yıl 2025, Cilt: 25 Sayı: 76, 81 - 94, 09.09.2025

Nilgün Sanalan Bilici , Melike Gencal , Aslı Gencal

https://doi.org/10.55322/mdbakis.1643432

Öz

Teknolojinin gelişim göstermesi ve beraberinde getirdiği yenilikler, yapay zekânın günümüzde pek çok alanda kullanılmasına sebep olmaktadır. Yapay zekânın kullanım alanlarından biri de muhasebedir. Buradan hareketle çalışmada, Erzurum ilinde muhasebe eğitimi alan öğrencilerin yapay zekâ kullanımındaki kaygılarının tespit edilmesi amaçlanmaktadır. Bu bağlamda nicel araştırma metodu olan deneysel olmayan desenlerden betimsel tarama tasarımı uygulanan çalışmada basit tesadüfi örneklem yöntemi kullanılmıştır. Veriler, Atatürk Üniversitesi ve Erzurum Teknik Üniversitesi’nde muhasebe eğitimi alan 280 öğrenciye anket uygulanarak toplanmıştır. Verilerin analizinde, katılımcıların demografik özellikleri ve muhasebe eğitimi alan öğrencilerin yapay zekâ kullanımındaki kaygılarına ait görüşleri, ortalama, standart sapma, sayı ve yüzde değerlerine bakılmıştır. Katılımcıların yaş ve eğitim değişkenlerine göre yapay zekâ kullanımındaki kaygı düzeyleri ANOVA testi ile analiz edilmiştir. Katılımcıların cinsiyet değişkenine göre yapay zekâ kullanımındaki kaygı düzeyleri ise t testi ile incelenmiştir. Çalışma sonunda, muhasebe eğitimi alan öğrencilerin yapay zekâ kullanımına yönelik kaygılarını etkileyen parametreler arasında istatistiksel olarak anlamlı bir farklılık bulunmamıştır. Çalışmada, muhasebe eğitimi alan öğrencilerin kaygıları yapay zekânın kötü amaçlı kullanılabileceği üzerine yoğunlaşmaktadır.

Anahtar Kelimeler

Muhasebe , Yapay Zekâ , Kaygı

INVESTIGATION OF THE CONCERNS OF STUDENTS TAKING ACCOUNTING EDUCATION ABOUT THE USE OF ARTIFICIAL INTELLIGENCE

Öz

The development of technology and the innovations it brings with it cause artificial intelligence to be used in many fields today. One of the areas of use of artificial intelligence is accounting. From this point of view, the aim of the study is to determine the concerns of students receiving accounting education in Erzurum province regarding the use of artificial intelligence. In this context, simple random sampling method was used in the study in which descriptive scanning design, which is a non-experimental design, which is a quantitative research method, was applied. Data were collected by applying a survey to 280 students studying accounting at Atatürk University and Erzurum Technical University. In the analysis of the data, the demographic characteristics of the participants and the opinions of the students receiving accounting education regarding their concerns about the use of artificial intelligence were examined in terms of mean, standard deviation, number and percentage values. The anxiety levels of the participants in the use of artificial intelligence according to their age and education variables were analyzed with the ANOVA test. The anxiety levels of the participants in the use of artificial intelligence according to the gender variable were examined with the t-test. At the end of the study, no statistically significant difference was found between the parameters affecting the concerns of accounting students regarding the use of artificial intelligence. In the study, the concerns of students studying accounting focus on the possibility of artificial intelligence being used for malicious purposes.

Anahtar Kelimeler

Accounting , Artificial Intelligence , Anxiety

Kaynakça

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