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A Theoretıcal Research on the Effects of Industry 4.0 Technology Components on Control Actıvıtıes

Year 2025, Issue: 72, 45 - 56, 28.03.2025

Erdem Saçan

https://doi.org/10.26650/MED.1574838

Abstract

The rapid proliferation of Industry 4.0 technological components has led to the decline of certain industries while giving rise to new ones. This demonstrates the necessity for businesses to complete their digital transformation to sustain their presence in a competitive environment. Establishing an effective internal control system is another critical requirement for building a sustainable structure. In cases where the internal control system is deficient or ineffective, businesses may fail to protect their assets, use resources efficiently, or ensure the accuracy and reliability of accounting data. An effective internal control system acts as a protective mechanism for businesses, similar to the immune system in the human body. One of the key components of this protective mechanism is control activities, which play a vital role in enhancing the resilience of businesses against risks. This study aims to deepen the understanding of the role and necessity of control activities during the transition to Industry 4.0. Using a review method, the research systematically analyzes the existing literature. The findings reveal that Industry 4.0 causes profound changes in all processes and business practices, necessitating the restructuring of control activities. The study emphasizes the need to identify and implement strategies to enhance the effectiveness of control activities and offers various recommendations in this context.

JEL Classification : M40 , M41 , M49

Keywords

Industry 4.0 Industry 4.0 Components Internal Control Systems Control Activities

References

  • Abubakar, A. K., Femi, F. P., Kpanga, K. C., & AdewaLe, A. T. (2020). Effect of 4th Industrial Revolution on accounting information: A survey of accountants in Bida MetropoLis. Nightingale Publications and Research International, 11(7), 1839-2373. google scholar
  • AL-Afeef, M. A. M., Munim, O. A., & ALafeef, J. (2020). The effect of hybrid computing on internal controLlsystems in Jordanian commercial banks. International Journal of Business and Social Science, 11(8). google scholar
  • Akdoğan, N., & Akdoğan, M. U. (2018). Büyük veri-bilişim teknolojisindeki gelişmelerin muhasebe uygulamalarına ve muhasebe mesleğine etkisi. Muhasebe ve Denetime Bakış, 18(55), 1-14. google scholar
  • ALsLihat, N., Matarneh, A. J., Moneim, U. A., Alali, H., & AL-Rawashdeh, N. (2018). The impact of İnternaL controL system components of the COSO model in reducing the risk of cLoud computing: The case of pubLic sharehoLding companies. Ciencia e Tecnica Vitivinicola, 33(4), 188-202. google scholar
  • Barreto, L., AmaraL, A., & Pereira, T. (2017). Industry 4.0 impLications in Logistics: An overview. Procedia Manufacturing, 13, 1245-1252. google scholar
  • Ciğer, A., Kınay, B., & Angı, G. G. (2018). Büyük verinin muhasebe uyguLamaLarı ve muhasebe eğitimi üzerindeki etkiLeri. Muhasebe ve Denetime Bakış, 17(53), 215-233. google scholar
  • Dimitriu, O., & Matei, M. (2015). CLoud accounting: A new business modeL in a challenging context. Procedia Economics and Finance, 32, 665-671. google scholar
  • GonzaLez, I., HaLiLaj, L., Auer, S., Lohmann, S., Lange, C., & CoLLarana, D. (2016). An RDF-based approach for impLementing Industry 4.0 components with administration sheLLs. In 2016 IEEE 21st International Conference on Emerging Technologies and Factory Automation. google scholar
  • Hong, N. T. (2021). Strengthening internal controL for Vietnamese enterprises in the context of Industrial Revolution 4.0. International Journal of All Research Writings, 3(6). google scholar
  • HorsfaLL, K. A. (2022). ControL activity and fraud mitigation in pubLic enterprises in Nigeria. Bw Academic Journal, 7(7). google scholar
  • InternationaL Organization of Supreme Audit Institutions (INTOSAI). (1992). Guidelines for internal control standards for the public sector. google scholar
  • Jezovita, A., Tusek, B., & Zager, L. (2018). The state of anaLyticaL procedures in the internaL auditing as a corporate governance mechanism. Management: Journal of Contemporary Management Issues, 23(2), 15-46. google scholar
  • KhaLid, A., Kirisci, P., Khan, Z. H., Ghrairi, Z., Thoben, K. D., & Pannek, J. (2018). Security framework for industriaL coLLaborative robotic cyber-physicaL systems. Computers in Industry, 97, 132-145. google scholar
  • Li, D. (2021). ProbLems and countermeasures of enterprise internaL controL in big data environment. Journal of Physics: Conference Series, 1769(1), 1-7. google scholar
  • Li, P., & Li, Y. (2020). Research on enterprise internaL control and risk management in sharing economy. In International Conference on Social Sciences and Social Phenomena. google scholar
  • Mjaku, G. (2019). ControL activity and monitoring as COSO framework eLements and their impact on the performance of entity: Case study RepubLic of Kosovo. UBT International Conference. google scholar
  • Morrar, R., Arman, H., & Mousa, S. (2017). The fourth industrial revolution (Industry 4.0): A social innovation perspective. Technology Innovation Management Review, 7(11). google scholar
  • Onay, A. (2020). Büyük veri çağında iç denetimin dönüşümü. Muhasebe Bilim Dünyası Dergisi, 22(1), 127-163. google scholar
  • PopescuL, D., & Georgescu, M. (2013). Internet of things-Some ethicaL issues. The USV Annals of Economics and Public Administration, 13(2), 208-214. google scholar
  • PricewaterhouseCoopers (PwC). (2019). Re-inventing internal controls in the digital age. google scholar
  • Rudtsch, V., Gausemeier, J., Gesing, J., Mittag, T., & Peter, S. (2014). Pattern-based Business model deveLopment for cyber-physicaL production systems. Procedia CIRP, 25, 313-319. google scholar
  • Simms, D. (2015). Big data, unstructured data, and the cLoud: Perspectives on internaL controLs. In Modeling and Processing for Next-Generation Big-Data Technologies (pp. 319-340). Springer, Cham. google scholar
  • Song, R., & Wang, C. (2019). The measurement of operationaL risk of China's commercial banks under the background of Internet of Things technology. In 2nd International Symposium on Social Science and Management Innovation. AtLantis Press, 428-437. google scholar
  • Wahhab, A. M. A., ALajeLi, E. H. A., & Jawad, B. H. (2022). The role of internal audit in analyzing and auditing big data and its impact on the quality of financial reports. Technium Social Sciences Journal, 32. google scholar
  • Xu, L. D., Xu, E. L., & Li, L. (2018). Industry 4.0: State of the art and future trends. International Journal of Production Research, 56(8), 2941–2962. google scholar
  • Vaidya, S., Ambad, P., & BhosLe, S. (2018). Industry 4.0-A gLimpse. Procedia Manufacturing, 20, 233-238. google scholar

Endüstri 4.0 Teknoloji Bileşenlerinin Kontrol Faaliyetleri Üzerindeki Etkilerine Yönelik Teorik Bir Araştırma

Year 2025, Issue: 72, 45 - 56, 28.03.2025

Erdem Saçan

https://doi.org/10.26650/MED.1574838

Abstract

Endüstri 4.0 teknoloji bileşenlerinin hızla yayılması, bazı iş kollarının olumsuz etkilenmesine ve yeni iş kollarının ortaya çıkmasına yol açmaktadır. Bu durum, işletmelerin rekabet ortamında varlıklarını sürdürebilmeleri için dijital dönüşümlerini tamamlamalarının zorunlu hale geldiğini göstermektedir. Sürdürülebilir bir yapı için, etkin bir iç kontrol sisteminin kurulması da bir diğer önemli gerekliliktir. İç kontrol sisteminin eksik veya etkisiz olduğu durumlarda, işletmelerin varlıkları korunamayacak, verimli kullanılamayacak ve muhasebe verilerinin doğruluğu ile güvenilirliği sağlanamayacaktır. Etkin bir iç kontrol sistemi, olası risk ve tehditlere karşı işletmeleri koruma işlevi görerek, insan vücudundaki bağışıklık sistemi gibi çalışmaktadır. Bu koruma mekanizmasının temel unsurlarından biri olan kontrol faaliyetleri, işletmelerin risklere karşı dayanıklılığını artırmada kritik bir rol oynamaktadır. Bu çalışma, Endüstri 4.0’a geçiş sürecinde kontrol faaliyetlerinin rolünün ve gerekliliğinin derinlemesine anlaşılmasına katkıda bulunmayı hedeflemektedir. Bu araştırmada derleme yöntemi kullanılarak, mevcut literatürün sistematik bir analizi yapılmıştır. Araştırma sonuçları, Endüstri 4.0’ın tüm süreçleri ve iş yapma biçimlerinde köklü değişimlere neden olduğunu ve işletmelerin kontrol faaliyetlerini yeniden yapılandırması gerektiğini ortaya koymuştur. Araştırma, kontrol faaliyetlerinin etkinliğini artırmak için gerekli stratejilerin belirlenip uygulanması gerektiğini vurgulamakta ve bu doğrultuda çeşitli öneriler sunmaktadır.

JEL Sınıflaması: M40 , M41 , M49

Keywords

Endüstri 4.0 Endüstri 4.0 Bileşenleri İç Kontrol Sistemi Kontrol Faaliyetleri

References

  • Abubakar, A. K., Femi, F. P., Kpanga, K. C., & AdewaLe, A. T. (2020). Effect of 4th Industrial Revolution on accounting information: A survey of accountants in Bida MetropoLis. Nightingale Publications and Research International, 11(7), 1839-2373. google scholar
  • AL-Afeef, M. A. M., Munim, O. A., & ALafeef, J. (2020). The effect of hybrid computing on internal controLlsystems in Jordanian commercial banks. International Journal of Business and Social Science, 11(8). google scholar
  • Akdoğan, N., & Akdoğan, M. U. (2018). Büyük veri-bilişim teknolojisindeki gelişmelerin muhasebe uygulamalarına ve muhasebe mesleğine etkisi. Muhasebe ve Denetime Bakış, 18(55), 1-14. google scholar
  • ALsLihat, N., Matarneh, A. J., Moneim, U. A., Alali, H., & AL-Rawashdeh, N. (2018). The impact of İnternaL controL system components of the COSO model in reducing the risk of cLoud computing: The case of pubLic sharehoLding companies. Ciencia e Tecnica Vitivinicola, 33(4), 188-202. google scholar
  • Barreto, L., AmaraL, A., & Pereira, T. (2017). Industry 4.0 impLications in Logistics: An overview. Procedia Manufacturing, 13, 1245-1252. google scholar
  • Ciğer, A., Kınay, B., & Angı, G. G. (2018). Büyük verinin muhasebe uyguLamaLarı ve muhasebe eğitimi üzerindeki etkiLeri. Muhasebe ve Denetime Bakış, 17(53), 215-233. google scholar
  • Dimitriu, O., & Matei, M. (2015). CLoud accounting: A new business modeL in a challenging context. Procedia Economics and Finance, 32, 665-671. google scholar
  • GonzaLez, I., HaLiLaj, L., Auer, S., Lohmann, S., Lange, C., & CoLLarana, D. (2016). An RDF-based approach for impLementing Industry 4.0 components with administration sheLLs. In 2016 IEEE 21st International Conference on Emerging Technologies and Factory Automation. google scholar
  • Hong, N. T. (2021). Strengthening internal controL for Vietnamese enterprises in the context of Industrial Revolution 4.0. International Journal of All Research Writings, 3(6). google scholar
  • HorsfaLL, K. A. (2022). ControL activity and fraud mitigation in pubLic enterprises in Nigeria. Bw Academic Journal, 7(7). google scholar
  • InternationaL Organization of Supreme Audit Institutions (INTOSAI). (1992). Guidelines for internal control standards for the public sector. google scholar
  • Jezovita, A., Tusek, B., & Zager, L. (2018). The state of anaLyticaL procedures in the internaL auditing as a corporate governance mechanism. Management: Journal of Contemporary Management Issues, 23(2), 15-46. google scholar
  • KhaLid, A., Kirisci, P., Khan, Z. H., Ghrairi, Z., Thoben, K. D., & Pannek, J. (2018). Security framework for industriaL coLLaborative robotic cyber-physicaL systems. Computers in Industry, 97, 132-145. google scholar
  • Li, D. (2021). ProbLems and countermeasures of enterprise internaL controL in big data environment. Journal of Physics: Conference Series, 1769(1), 1-7. google scholar
  • Li, P., & Li, Y. (2020). Research on enterprise internaL control and risk management in sharing economy. In International Conference on Social Sciences and Social Phenomena. google scholar
  • Mjaku, G. (2019). ControL activity and monitoring as COSO framework eLements and their impact on the performance of entity: Case study RepubLic of Kosovo. UBT International Conference. google scholar
  • Morrar, R., Arman, H., & Mousa, S. (2017). The fourth industrial revolution (Industry 4.0): A social innovation perspective. Technology Innovation Management Review, 7(11). google scholar
  • Onay, A. (2020). Büyük veri çağında iç denetimin dönüşümü. Muhasebe Bilim Dünyası Dergisi, 22(1), 127-163. google scholar
  • PopescuL, D., & Georgescu, M. (2013). Internet of things-Some ethicaL issues. The USV Annals of Economics and Public Administration, 13(2), 208-214. google scholar
  • PricewaterhouseCoopers (PwC). (2019). Re-inventing internal controls in the digital age. google scholar
  • Rudtsch, V., Gausemeier, J., Gesing, J., Mittag, T., & Peter, S. (2014). Pattern-based Business model deveLopment for cyber-physicaL production systems. Procedia CIRP, 25, 313-319. google scholar
  • Simms, D. (2015). Big data, unstructured data, and the cLoud: Perspectives on internaL controLs. In Modeling and Processing for Next-Generation Big-Data Technologies (pp. 319-340). Springer, Cham. google scholar
  • Song, R., & Wang, C. (2019). The measurement of operationaL risk of China's commercial banks under the background of Internet of Things technology. In 2nd International Symposium on Social Science and Management Innovation. AtLantis Press, 428-437. google scholar
  • Wahhab, A. M. A., ALajeLi, E. H. A., & Jawad, B. H. (2022). The role of internal audit in analyzing and auditing big data and its impact on the quality of financial reports. Technium Social Sciences Journal, 32. google scholar
  • Xu, L. D., Xu, E. L., & Li, L. (2018). Industry 4.0: State of the art and future trends. International Journal of Production Research, 56(8), 2941–2962. google scholar
  • Vaidya, S., Ambad, P., & BhosLe, S. (2018). Industry 4.0-A gLimpse. Procedia Manufacturing, 20, 233-238. google scholar
There are 26 citations in total.

Details

Primary Language Turkish
Subjects Internal Control
Journal Section Research Note
Authors

Erdem Saçan 0000-0002-2043-5197

Publication Date March 28, 2025
Submission Date October 28, 2024
Acceptance Date January 16, 2025
Published in Issue Year 2025 Issue: 72

Cite

APA Saçan, E. (2025). Endüstri 4.0 Teknoloji Bileşenlerinin Kontrol Faaliyetleri Üzerindeki Etkilerine Yönelik Teorik Bir Araştırma. Journal of Accounting Institute(72), 45-56. https://doi.org/10.26650/MED.1574838
AMA Saçan E. Endüstri 4.0 Teknoloji Bileşenlerinin Kontrol Faaliyetleri Üzerindeki Etkilerine Yönelik Teorik Bir Araştırma. MED. March 2025;(72):45-56. doi:10.26650/MED.1574838
Chicago Saçan, Erdem. “Endüstri 4.0 Teknoloji Bileşenlerinin Kontrol Faaliyetleri Üzerindeki Etkilerine Yönelik Teorik Bir Araştırma”. Journal of Accounting Institute, no. 72 (March 2025): 45-56. https://doi.org/10.26650/MED.1574838.
EndNote Saçan E (March 1, 2025) Endüstri 4.0 Teknoloji Bileşenlerinin Kontrol Faaliyetleri Üzerindeki Etkilerine Yönelik Teorik Bir Araştırma. Journal of Accounting Institute 72 45–56.
IEEE E. Saçan, “Endüstri 4.0 Teknoloji Bileşenlerinin Kontrol Faaliyetleri Üzerindeki Etkilerine Yönelik Teorik Bir Araştırma”, MED, no. 72, pp. 45–56, March2025, doi: 10.26650/MED.1574838.
ISNAD Saçan, Erdem. “Endüstri 4.0 Teknoloji Bileşenlerinin Kontrol Faaliyetleri Üzerindeki Etkilerine Yönelik Teorik Bir Araştırma”. Journal of Accounting Institute 72 (March2025), 45-56. https://doi.org/10.26650/MED.1574838.
JAMA Saçan E. Endüstri 4.0 Teknoloji Bileşenlerinin Kontrol Faaliyetleri Üzerindeki Etkilerine Yönelik Teorik Bir Araştırma. MED. 2025;:45–56.
MLA Saçan, Erdem. “Endüstri 4.0 Teknoloji Bileşenlerinin Kontrol Faaliyetleri Üzerindeki Etkilerine Yönelik Teorik Bir Araştırma”. Journal of Accounting Institute, no. 72, 2025, pp. 45-56, doi:10.26650/MED.1574838.
Vancouver Saçan E. Endüstri 4.0 Teknoloji Bileşenlerinin Kontrol Faaliyetleri Üzerindeki Etkilerine Yönelik Teorik Bir Araştırma. MED. 2025(72):45-56.
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