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A Review of Technology Focused Accounting Studies: A Systematic Literature Review Based on the Journal Park Database and Journal of Emerging Technologies

Year 2021, Issue: 91, 81 - 102, 05.07.2021

Ümmügülsüm Zor , Tolga Ala

https://doi.org/10.25095/mufad.875237

Abstract

This study aims to conduct a systematic literature review based on the Journal of Emerging Technologies
in Accounting and Dergi Park database to see the trends and keywords of studies in the respective fields in both
English and Turkish via providing a comparison. According to the systematic review, it might be said that the
most used topics are XBRL, artificial intelligence, data analytics, and blockchain in the technological aspect and
audit in the accounting aspect of the studies reviewed. The number of studies in Turkish lags the English studies
in the respective field. The limited number of Turkish studies seems to be consistent with the English literature in
terms of the topic, content, and scope. 

Keywords

accounting technology accounting literature

References

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Teknoloji Odaklı Muhasebe Çalışmalarına Genel Bir Bakış: DergiPark Akademik Veri Tabanı ve Journal of Emerging Technologies Temelinde Sistematik Bir Literatür Taraması

Year 2021, Issue: 91, 81 - 102, 05.07.2021

Ümmügülsüm Zor , Tolga Ala

https://doi.org/10.25095/mufad.875237

Abstract

Bu çalışma, Journal of Emerging Technologies in Accounting ve Dergi Park veri tabanına dayalı
sistematik bir literatür taraması yaparak muhasebe alanında teknolojik yeniliklerin adaptasyonunu içeren
çalışmaların eğilimlerini ve öne çıkan anahtar kelimelerin hem İngilizce hem de Türkçe literatüre dayalı bir
karşılaştırma sunmak suretiyle incelemeyi amaçlamıştır. Sistematik literatür taramasından elde edilen sonuçlara
göre, incelenen çalışmalarda en çok kullanılan konuların başında teknolojik açıdan XBRL, yapay zeka, veri
analitiği ve blok zinciri ile muhasebe açısından denetimin geldiği söylenebilir. Ayrıca, ilgili Türkçe literatürde
yapılan çalışmaların sayısının İngilizce çalışmaların gerisinde kaldığı söylenebilir. Öte yandan sınırlı sayıdaki
Türkçe çalışmalar, konu, içerik ve kapsam bakımından İngilizce literatür ile uyumlu görünmektedir

Keywords

Muhasebe Teknoloji Muhasebe Literatürü

References

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  • Akyel, Nermin – Seçkin, Keziban (2012), “K-En Yakın Komşuluk Algoritmasının Hile Denetiminde Kullanımı”, Muhasebe ve Vergi Uygulamaları Dergisi, (1), ss. 21-40.
  • Alawadhi, Abdullah - Byrnes, Paul (2019), “Clustering University Programs in Accounting to Enhance Selection Productivity: Precursor to Recommendation System Development” Journal of Emerging Technologies in Accounting, 16 (1), pp. 65–79.
  • Appelbaum, Deniz (2016), “Securing Big Data Provenance for Auditors: The Big Data Provenance Black Box as Reliable Evidence”, Journal of Emerging Technologies in Accounting, 13 (1), pp. 17–36.
  • Appelbaum, Deniz – Nehmer, Robert (2017), “Using Drones in Internal and External Audits: An Exploratory Framework” , Journal of Emerging Technologies in Accounting, 14 (1), pp. 99–113.
  • Aslan, Ümmühan – Özerhan, Yıldız (2017), “Big Data, Muhasebe Ve Muhasebe Mesleği”, Muhasebe Bilim Dünyası Dergisi Aralık,19(4), ss. 862-883
  • Boritz, J. Efrim - No, Won, Gyun (2016), “Computer-Assisted Functions for Auditing XBRL-Related Documents”, Journal of Emerging Technologies in Accounting, 13 (1), pp. 53–83.
  • Boritz, J. Efrim - Hayes, Louise - Timoshenko Lev M. (2016), “Determinants of the Readability of SOX 404 Reports”, Journal of Emerging Technologies in Accounting,13 (2), pp. 145–168.
  • Cagle, Melisa (2020), “A Mapping Analysis of Blockchain Applications Within The Field of Auditing”, Muhasebe Bilim Dünyası Dergisi, 22 (4), ss. 695-724.
  • Cebeci, Yasin - Gökçen, Gürbüz (2019), “Gerçeğe Uygun Değer Hiyerarşisine İlişkin Borsa İstanbul’da İçerik Analizi”, Journal of Research in Business, 4 (2), ss. 196-215. Retrieved from https://dergipark.org.tr/tr/pub/jrb/issue/50165/630873
  • Cho, Soohyun - Vasarhelyi, Miklos A. - Sun, Ting (Sophia) – Zhang, Chanyuan (Abigail) (2020), “Learning from Machine Learning in Accounting and Assurance”, Journal of Emerging Technologies in Accounting, 17 (1), pp. 1–10.
  • Chou, Chi-Chun – Chang, Janie – Chin, Chen-Lung – Chiang, Wei-Ta (2018), “Measuring the Consistency of Quantitative and Qualitative Information in Financial Reports: A Design Science Approach”, Journal of Emerging Technologies in Accounting, 15 (2), pp. 93–109.
  • Coyne, Joshua, G. – McMickle, Peter, L. (2017), “Can Blockchains Serve an Accounting Purpose?” Journal of Emerging Technologies in Accounting, 14 (2), pp. 101–111.
  • Çıtak, Nermin (2009), “Güvenilir Finansal Raporlama Açısından Genişletilebilir İşletme Raporlama Dilinin (XBRL) Önemi Ve Dünya Ülkelerindeki Uygulaması”, Muhasebe ve Vergi Uygulamaları Dergisi, 2009-2, ss.1.-19.
  • Dai, Jun – Vasarhelyi, Miklos, A. (2016), “Imagineering Audit 4.0”, Journal of Emerging Technologies in Accounting, 13 (1), pp. 1–15.
  • Dayı, Faruk- Sezgi̇n Alp, Özge (2020), “Havayolu Şirketlerinde Etkinlik Tahmini: Asya Pasifik Şirketlerinde Bir Uygulama”, Muhasebe ve Finansman Dergisi, 86, ss. 185-204.
  • Demirel, Demokaan - Eri̇s, Vedat (2019), “Bankacılık ve Finansal Hizmetlerde Yenilikçilik Ve Teknoloji Uygulamaları: Türkiye İş Bankası Örneği”, PressAcademia Procedia, 9 (1), ss. 226-230.
  • Demirkol, İsa – Köksal, İmdat - Çiçek, Ali (2020), “Türkiye Şeker Fabrikalarının Üretim Ve Nakit Yönetimi Süreçlerinin Veri Zarflama Analizi İle Araştırılması”, Academic Review of Humanities and Social Sciences, 3 (2), ss. 500-516.
  • Du, Hui - Wu, Kean (2018), “XBRL Mandate and Timeliness of Financial Reporting: Do XBRL Filings Take Longer?”, Journal of Emerging Technologies in Accounting, 15 (1), pp. 57–75.
  • Eliot, Victor - Paananen, Mari – Staron, Miroslaw (2019), “Artificial Intelligence for Decision-Makers”, Journal of Emerging Technologies in Accounting, 17 (1), pp. 51–55.
  • Errichetti, Jacob - Roohani, Saeed, J. (2018), “The Merit of the DATA Act to Enhance the Governmental Reporting Process: A Corporate Governance Perspective”, Journal of Emerging Technologies in Accounting, 15 (1), pp. 107–120.
  • Ertigin, Kıvanç (2017), “Hile Denetimi: Kırmızı Bayrakların Tespiti için Kullanılan Proaktif Yaklaşımlar”, Muhasebe ve Finansman Dergisi, (75), ss. 71-94. Fisher, Ingrid, E. -. Nehmer, Robert A. (2016), “Using Language Processing to Evaluate the Equivalency of the FASB and IASB Standards”, Journal of Emerging Technologies in Accounting, 13 (2). Pp. 129–144.
  • Flasher, Renee (2019), “Sunshine to Government-Opportunities for Engagement with Government Data” Journal of Emerging Technologies in Accounting, 17 (1), pp. 57–62.
  • Garnsey, Margaret, R. (2006), “Automatic Classification of Financial Accounting Concepts”, Journal of Emerging Technologies in Accounting, 3 (1), pp. 21–39.
  • Geerts, Guido, L. (2004), “An XML Architecture for Operational Enterprise Ontologies”, Journal of Emerging Technologies in Accounting 1(1), pp. 73-90.
  • Geerts, Guido, L. – Wang, Harry, Jiannan (2007), “The Timeless Way of Building REA Enterprise Systems.”, Journal of Emerging Technologies in Accounting, 4 (1), pp. 161–182.
  • Hao, Lizhong – Kohlbeck, Mark J. (2013), “The Market Impact of Mandatory Interactive Data: Evidence from Bank Regulatory XBRL Filings”, Journal of Emerging Technologies in Accounting, 10 (1), pp. 41–62.
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There are 80 citations in total.

Details

Primary Language Turkish
Subjects Business Administration
Journal Section Articles
Authors

Ümmügülsüm Zor 0000-0001-5590-8292

Tolga Ala 0000-0002-5879-9201

Publication Date July 5, 2021
Submission Date February 5, 2021
Published in Issue Year 2021 Issue: 91

Cite

APA Zor, Ü., & Ala, T. (2021). Teknoloji Odaklı Muhasebe Çalışmalarına Genel Bir Bakış: DergiPark Akademik Veri Tabanı ve Journal of Emerging Technologies Temelinde Sistematik Bir Literatür Taraması. The Journal of Accounting and Finance(91), 81-102. https://doi.org/10.25095/mufad.875237
AMA Zor Ü, Ala T. Teknoloji Odaklı Muhasebe Çalışmalarına Genel Bir Bakış: DergiPark Akademik Veri Tabanı ve Journal of Emerging Technologies Temelinde Sistematik Bir Literatür Taraması. The Journal of Accounting and Finance. July 2021;(91):81-102. doi:10.25095/mufad.875237
Chicago Zor, Ümmügülsüm, and Tolga Ala. “Teknoloji Odaklı Muhasebe Çalışmalarına Genel Bir Bakış: DergiPark Akademik Veri Tabanı Ve Journal of Emerging Technologies Temelinde Sistematik Bir Literatür Taraması”. The Journal of Accounting and Finance, no. 91 (July 2021): 81-102. https://doi.org/10.25095/mufad.875237.
EndNote Zor Ü, Ala T (July 1, 2021) Teknoloji Odaklı Muhasebe Çalışmalarına Genel Bir Bakış: DergiPark Akademik Veri Tabanı ve Journal of Emerging Technologies Temelinde Sistematik Bir Literatür Taraması. The Journal of Accounting and Finance 91 81–102.
IEEE Ü. Zor and T. Ala, “Teknoloji Odaklı Muhasebe Çalışmalarına Genel Bir Bakış: DergiPark Akademik Veri Tabanı ve Journal of Emerging Technologies Temelinde Sistematik Bir Literatür Taraması”, The Journal of Accounting and Finance, no. 91, pp. 81–102, July 2021, doi: 10.25095/mufad.875237.
ISNAD Zor, Ümmügülsüm - Ala, Tolga. “Teknoloji Odaklı Muhasebe Çalışmalarına Genel Bir Bakış: DergiPark Akademik Veri Tabanı Ve Journal of Emerging Technologies Temelinde Sistematik Bir Literatür Taraması”. The Journal of Accounting and Finance 91 (July 2021), 81-102. https://doi.org/10.25095/mufad.875237.
JAMA Zor Ü, Ala T. Teknoloji Odaklı Muhasebe Çalışmalarına Genel Bir Bakış: DergiPark Akademik Veri Tabanı ve Journal of Emerging Technologies Temelinde Sistematik Bir Literatür Taraması. The Journal of Accounting and Finance. 2021;:81–102.
MLA Zor, Ümmügülsüm and Tolga Ala. “Teknoloji Odaklı Muhasebe Çalışmalarına Genel Bir Bakış: DergiPark Akademik Veri Tabanı Ve Journal of Emerging Technologies Temelinde Sistematik Bir Literatür Taraması”. The Journal of Accounting and Finance, no. 91, 2021, pp. 81-102, doi:10.25095/mufad.875237.
Vancouver Zor Ü, Ala T. Teknoloji Odaklı Muhasebe Çalışmalarına Genel Bir Bakış: DergiPark Akademik Veri Tabanı ve Journal of Emerging Technologies Temelinde Sistematik Bir Literatür Taraması. The Journal of Accounting and Finance. 2021(91):81-102.