BLOK ZİNCİRİ TEKNOLOJİSİ VE YAPAY ZEKÂ YÖNTEMLERİYLE MUHASEBE VE DENETİM: LİTERATÜR TARAMASI

Year 2024, Volume: 7 Issue: 2, 80 - 99, 01.10.2024

Nurullah Kaya

https://doi.org/10.32951/mufider.1426193

Abstract

Bilgi teknolojilerinde yaşanan baş döndürücü gelişmelerin başında, Blok zinciri, yapay zekâ gibi teknolojiler sayılabilir. Bu gelişmeler, her alanda olduğu gibi muhasebe ve denetim alanında da geniş bir şekilde uygulanmasının daha fazla verimlilik ve doğruluk açısından fayda sağlaması beklenmekte olup finansal muhasebe ve denetime, hatta tüm finansal piyasalara köklü değişiklikler getirme potansiyeline sahiptir. İş dünyasının gelişen yeni yapısına karşılık muhasebe ve denetim mesleğinin geleceğini küresel düzeyde şekillendirmek için düşünmek, tasarlamak ve buluşçu olmak sorumluluğu içinde çalışmalar yürütülmektedir. Paradigma değişimi, dördüncü sanayi devrimini başlatan büyük veri, blok zinciri teknolojisi, yapay zekâ gibi uzmanlık isteyen teknolojik alanları öne çıkarmaktadır. Bu çalışma, blok zinciri teknolojisinin genel olarak muhasebeyi, özel olarak ise yapay zekâ destekli denetimi nasıl etkileyeceğine ilişkin yayınlanmış çalışmaları araştırılmaktadır.
Technologies such as Blockchain and artificial intelligence can be considered among the dizzying developments in information technologies. These developments are expected to provide benefits in terms of greater efficiency and accuracy if widely implemented in the field of accounting and auditing, as in every field, and have the potential to bring radical changes to financial accounting and auditing, and even to the entire financial markets. In response to the developing new structure of the business world, studies are carried out with the responsibility of thinking, designing and being innovative in order to shape the future of the accounting and auditing profession at a global level. The paradigm shift highlights technological areas that require expertise, such as big data, blockchain technology and artificial intelligence, which started the fourth industrial revolution. This study investigates published studies on how blockchain technology will impact accounting in general and AI-supported auditing in particular.

Keywords

Blok Zinciri, Muhasebe, Denetim, Yapay Zekâ

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