Research Article
BibTex RIS Cite

Endüstri 4.0 Perspektifinde Muhasebenin Dijital Dönüşümü ve Türk Muhasebe Eğitimine İlişkin Ampirik Bir Çalışma

Year 2023, , 31 - 52, 28.10.2023
https://doi.org/10.29067/muvu.1261040

Abstract

Endüstri 4.0, 20. yüzyılın sonlarına doğru bilgi teknolojileri ve internetin durdurulamaz gelişimiyle; sayı ve çeşitlilik olarak sürekli artış gösteren dijital teknolojileri bir araya getiren bir endüstriyel devrimdir. Endüstri 4.0’ın beraberinde getirdiği dijital teknolojilerin kullanımının artması sonucu, dijital dönüşüm giderek önem kazanmış ve literatürde daha çok yer almaya başlamıştır. Endüstri 4.0 ve muhasebe ilişkisinin incelendiği çalışmalar literatürde görülmektedir. Bununla birlikte yapılan taramalar sonucunda literatürde, işletme bölümü öğrencilerinin endüstri 4.0’a olan bakış açıları ile muhasebe dersleri ve endüstri 4.0’a olan tutumlarını ölçen yeterli sayıda çalışmaya rastlanılmamıştır. Bu çalışmada endüstri 4.0’ın muhasebeye olan etkileri ve muhasebenin dijital dönüşümü, işletme bölümü öğrencileri özelinde değerlendirilmeye çalışılmıştır. Toplam 491 anket işletme bölümü öğrencilerine uygulanmış ve 491 anketten elde edilen verilerin güvenilirlik analizleri için IBM SPSS Statistics 22 paket programı kullanılmıştır. Çalışmada kullanılan ölçeklerin geçerliliğinin tespitinde ise açıklayıcı faktör analizi kullanılmıştır. Analizde, örneklem uygunluğunun ölçümü için Kaiser-Meyer-Olkin (KMO) ve Barlett Testi gerçekleştirilmiştir. Yapılan analiz sonuçlarına göre işletme bölümü öğrencileri arasında cinsiyet, yaş, sınıf ve genel not ortalamasına göre endüstri 4.0’a olan bakış açılarında anlamlı bir farklılık olduğu ortaya konmuştur. Bununla birlikte işletme bölümü öğrencileri arasında muhasebe derslerine ve endüstri 4.0’a olan tutumlarında cinsiyet, yaş, sınıf ve bölüme göre anlamlı bir farklılık olduğu da ortaya konmuştur.

References

  • Aslan, Ü., & Özerhan, Y. (2017). Big data and accounting profession. The World of Accounting Science, 19(4), 862-883.
  • Aytekin, A., Erdoğan, Y., & Kavalcı, K. (2016). A new business model: cloud computing in accounting field. International Journal of Management Economics and Business, ICAFR 16 Special Issue 12(12), 46-62.
  • Bağdat, A. (2022). Curriculum proposal on e-accounting and industry 4.0 technology courses in accounting education. Journal of Abant Social Sciences, 22(2), 924-937. https://doi.org/10.11616/asbi.1104332.
  • Bakan, İ., & Şekkeli, Z. H. (2018). Smart factories. Journal of Life Economics, 5(4), 204-220. 10.15637/jlecon.270.
  • Ballı, A. (2021). Digital transformation and entrepreneurship in Turkey. Third Sector Social Economic Review, 57(1), 251-279. http://dx.doi.org/10.20491/isarder.2020.895
  • Bulut-Deniz, M. (2022). A literature review on the effect of digitalization on accounting finance education, accounting professional and accounting professionals in the context of technological developments. The Journal of Turk & Islam World Social Studies, 9(35), 371-389. http://dx.doi.org/10.29228/TIDSAD.67104.
  • Bumin-Doyduk, H. B., & Tiftik, C. (2017). Internet of things: future projections and business opportunities. Third Sector Social Economic Review, 12(3), 127-147.
  • Buyruk-Akbaba, A. N. (2019). Cloud accounting and application in business. The Journal of Accounting and Finance, 82(21), 21-40. https://doi.org/10.25095/mufad.535955.
  • Cengiz, S., & Tekin, B. (2019). A research to determine the perspective and attitudes of the students to the lesson who receive accounting education at undergraduate level. The Journal of Accounting and Finance, 81, 183-212. http://dx.doi.org/10.25095/mufad.510656.
  • Cunha, T., Martins, H., Carvalho, A., & Carmo, C. (2022). Not practicing what you preach: how is accounting higher education preparing the future of accounting. Education Sciences. 12(432), 1-17. https://doi.org/10.3390/educsci12070432.
  • Çelik, S. (2017). Importance of big data technologies for businesses. Social Sciences Studies Journal, 3(6), 873-883.
  • Çirkin, E., & Özdağoğlu, A. (2021). Evaluation of autonomous robots in industry 4.0 in terms of sustainability perspectives. Erciyes Academy, 35(4), 1534-1553. https://doi.org/10.48070/erciyesakademi.997049.
  • Demirer, Ö., & Cindiloğlu-Demirer, M. (2019). Endüstriyel devrimler tarihsel bir perspektif [Industrial revolutions a historical perspective]. Ankara: Gazi Kitabevi Publishing.
  • Doğan, M., & Ertugay, E. (2019). Blockchain and applications in accounting. Third Sector Social Economic Review, 54(4), 1654-1670. http://dx.doi.org/10.15659/3.sektor-sosyal-ekonomi.19.11.1228.
  • Durmuş, A. (2019). Endüstri 4.0, eğitim 4.0, liderlik 4.0, toplum 5.0 [Industry 4.0, education 4.0, leadership 4.0, society 5.0]. İstanbul: Efe Akademi Publishing.
  • Elitaş, C., & Özdemir, S. (2014). Cloud computing and its use in accounting, The World of Accounting Science, 16(2), 93-108.
  • Gonçalves, M. J., Ferreira Da Sliva, A. C., & Ferreira, C. G. (2022). The future of accounting: how will digital transformation impact the sector?. Informatics, 9(19), 1-17. https://doi.org/10.3390/informatics9010019.
  • Gürbüz, S., & Şahin, F. (2018). Sosyal bilimlerde araştırma yöntemleri, felsefe - yöntem – analiz [Research methods in social sciences, philosophy - method – analysis]. Ankara: Seçkin Akademik ve Mesleki Yayınlar Publishing.
  • Jones, K., & Sharma, R. (2021). Higher education 4.0 the digital transformation of classroom lectures to blended learning. Singapore: Springer Publishing.
  • Karabacak, Z. İ., & Sezgin, A. A. (2019). Digital transformation and digital literacy in Turkey. The Journal of Türk İdare, 1(488), 319-343.
  • Kruskopf, S., Lobbas, C., Meinander, H., Söderling, K., Martikainen, M., & Lehner, O. (2019). Digital accounting: opportunities, threats and the human factor. ACRN Oxford Journal of Finance and Risk, 9, 1-15.
  • Nayyar, A., & Kumar, A. (2020). A roadmap to industry 4.0: smart production, sharp business and sustainable development. Cham: Springer Publishing.
  • Omar, S. A., & Hasbolah, F. (2018). Awareness and perception of accounting students towards industrial revolution 4.0. Proceedings of the 5th International Conference on Accounting Studies (ICAS 2018), Penang, Malaysia, 9-15.
  • Petekçi, A. R. (2021). Industry 4.0: opportunity or danger?. Journal of Computer Science and Technologies, 2(1), 7-15.
  • Popkova, E. G., Ragulina, Y. V., & Bogoviz, A. V. (2018). Industry 4.0: industrial revolution of the 21st century. Warsaw: Springer Publishing.
  • Sevim, Ş., Savaş, F., & Bozdoğan, T. (2018). A research on service quality of skills training applications in businesses in accounting and finance in secondary education vocational education. International Journal of Social and Humanities Sciences Research, 5(24), 1729-1749.
  • Şen, V. & Aracı, H. (2021). Effects in industry 4.0 on accounting education. Journal of Management and Economics, 28(4), 875-889. 10.18657/yonveek.896791.
  • Tekbaş, İ. (2019). Muhasebenin dijital dönüşümü ve mali mühendislik [Digital transformation of accounting and financial engineering]. İstanbul: Hümanist Kitap Publishing.
  • Telli, G., & Aydın, S. (2020). Dijital dönüşüm [Digital transformation]. İstanbul: Kapital Medya Hizmetleri A.Ş Publishing.
  • Tosunoğlu, B., & Cengiz, S. (2020). Accounting education in turkey: review of undergraduate curriculum and evaluation within the scope of developments. Journal of Economics, Business, Politics and International Relations, 6(2), 194-214.
  • Tutar, S. (2019). Possible effects of industry 4.0 on the accounting profession. International Journal of Economics Business and Politics, 3(2), 323-344.
  • Yıldırım, G., Yıldırım, S., & Çelik, E. (2018). A new insight – 3D printers and their instructional use: a content analysis. Journal of Bayburt Education Faculty, 13(25), 163-184.

Digital Transformation of Accounting in Industry 4.0 Perspective and an Empirical Study on Turkish Accounting Education

Year 2023, , 31 - 52, 28.10.2023
https://doi.org/10.29067/muvu.1261040

Abstract

Industry 4.0, with the unstoppable development of information technologies and the internet towards the end of the 20th century, is considered an industrial revolution that brings together digital technologies that are constantly increasing in number and variety. As a result of the increase in the use of digital technologies brought by the Industry 4.0, digital transformation, this topic has become increasingly important and begun to take place more in the literature. Studies examining the relationship between the Industry 4.0 and accounting are observed in the literature. However, there were not enough studies in the literature that measured the perspectives of students studying in the business administration departments towards the Industry 4.0 as well as their attitudes toward accounting courses. In this study, the effects of the Industry 4.0 on accounting and the digital transformation of accounting have been evaluated for business administration students. A total of 491 questionnaires were applied to the students of the department of business administration, and IBM SPSS Statistics 22 package program was employed for the reliability analysis of the data obtained from 491 questionnaires. Explanatory factor analysis was benefited to determine the validity of the scalesin the study. In the analysis, Kaiser-Meyer-Olkin (KMO) and Barlett Test were performed to measure the sample adequacy. According to the results of the analysis, it was revealed that there was a significant difference in the Industry 4.0 in terms of the views of the students studying in the e business administration department according to sex, age, academic year, and grade points average. In addition, it was also revealed that there was a significant difference in attitudes towards accounting courses and the Industry 4.0 among business administration students based on sex, age, academic year, and department.

References

  • Aslan, Ü., & Özerhan, Y. (2017). Big data and accounting profession. The World of Accounting Science, 19(4), 862-883.
  • Aytekin, A., Erdoğan, Y., & Kavalcı, K. (2016). A new business model: cloud computing in accounting field. International Journal of Management Economics and Business, ICAFR 16 Special Issue 12(12), 46-62.
  • Bağdat, A. (2022). Curriculum proposal on e-accounting and industry 4.0 technology courses in accounting education. Journal of Abant Social Sciences, 22(2), 924-937. https://doi.org/10.11616/asbi.1104332.
  • Bakan, İ., & Şekkeli, Z. H. (2018). Smart factories. Journal of Life Economics, 5(4), 204-220. 10.15637/jlecon.270.
  • Ballı, A. (2021). Digital transformation and entrepreneurship in Turkey. Third Sector Social Economic Review, 57(1), 251-279. http://dx.doi.org/10.20491/isarder.2020.895
  • Bulut-Deniz, M. (2022). A literature review on the effect of digitalization on accounting finance education, accounting professional and accounting professionals in the context of technological developments. The Journal of Turk & Islam World Social Studies, 9(35), 371-389. http://dx.doi.org/10.29228/TIDSAD.67104.
  • Bumin-Doyduk, H. B., & Tiftik, C. (2017). Internet of things: future projections and business opportunities. Third Sector Social Economic Review, 12(3), 127-147.
  • Buyruk-Akbaba, A. N. (2019). Cloud accounting and application in business. The Journal of Accounting and Finance, 82(21), 21-40. https://doi.org/10.25095/mufad.535955.
  • Cengiz, S., & Tekin, B. (2019). A research to determine the perspective and attitudes of the students to the lesson who receive accounting education at undergraduate level. The Journal of Accounting and Finance, 81, 183-212. http://dx.doi.org/10.25095/mufad.510656.
  • Cunha, T., Martins, H., Carvalho, A., & Carmo, C. (2022). Not practicing what you preach: how is accounting higher education preparing the future of accounting. Education Sciences. 12(432), 1-17. https://doi.org/10.3390/educsci12070432.
  • Çelik, S. (2017). Importance of big data technologies for businesses. Social Sciences Studies Journal, 3(6), 873-883.
  • Çirkin, E., & Özdağoğlu, A. (2021). Evaluation of autonomous robots in industry 4.0 in terms of sustainability perspectives. Erciyes Academy, 35(4), 1534-1553. https://doi.org/10.48070/erciyesakademi.997049.
  • Demirer, Ö., & Cindiloğlu-Demirer, M. (2019). Endüstriyel devrimler tarihsel bir perspektif [Industrial revolutions a historical perspective]. Ankara: Gazi Kitabevi Publishing.
  • Doğan, M., & Ertugay, E. (2019). Blockchain and applications in accounting. Third Sector Social Economic Review, 54(4), 1654-1670. http://dx.doi.org/10.15659/3.sektor-sosyal-ekonomi.19.11.1228.
  • Durmuş, A. (2019). Endüstri 4.0, eğitim 4.0, liderlik 4.0, toplum 5.0 [Industry 4.0, education 4.0, leadership 4.0, society 5.0]. İstanbul: Efe Akademi Publishing.
  • Elitaş, C., & Özdemir, S. (2014). Cloud computing and its use in accounting, The World of Accounting Science, 16(2), 93-108.
  • Gonçalves, M. J., Ferreira Da Sliva, A. C., & Ferreira, C. G. (2022). The future of accounting: how will digital transformation impact the sector?. Informatics, 9(19), 1-17. https://doi.org/10.3390/informatics9010019.
  • Gürbüz, S., & Şahin, F. (2018). Sosyal bilimlerde araştırma yöntemleri, felsefe - yöntem – analiz [Research methods in social sciences, philosophy - method – analysis]. Ankara: Seçkin Akademik ve Mesleki Yayınlar Publishing.
  • Jones, K., & Sharma, R. (2021). Higher education 4.0 the digital transformation of classroom lectures to blended learning. Singapore: Springer Publishing.
  • Karabacak, Z. İ., & Sezgin, A. A. (2019). Digital transformation and digital literacy in Turkey. The Journal of Türk İdare, 1(488), 319-343.
  • Kruskopf, S., Lobbas, C., Meinander, H., Söderling, K., Martikainen, M., & Lehner, O. (2019). Digital accounting: opportunities, threats and the human factor. ACRN Oxford Journal of Finance and Risk, 9, 1-15.
  • Nayyar, A., & Kumar, A. (2020). A roadmap to industry 4.0: smart production, sharp business and sustainable development. Cham: Springer Publishing.
  • Omar, S. A., & Hasbolah, F. (2018). Awareness and perception of accounting students towards industrial revolution 4.0. Proceedings of the 5th International Conference on Accounting Studies (ICAS 2018), Penang, Malaysia, 9-15.
  • Petekçi, A. R. (2021). Industry 4.0: opportunity or danger?. Journal of Computer Science and Technologies, 2(1), 7-15.
  • Popkova, E. G., Ragulina, Y. V., & Bogoviz, A. V. (2018). Industry 4.0: industrial revolution of the 21st century. Warsaw: Springer Publishing.
  • Sevim, Ş., Savaş, F., & Bozdoğan, T. (2018). A research on service quality of skills training applications in businesses in accounting and finance in secondary education vocational education. International Journal of Social and Humanities Sciences Research, 5(24), 1729-1749.
  • Şen, V. & Aracı, H. (2021). Effects in industry 4.0 on accounting education. Journal of Management and Economics, 28(4), 875-889. 10.18657/yonveek.896791.
  • Tekbaş, İ. (2019). Muhasebenin dijital dönüşümü ve mali mühendislik [Digital transformation of accounting and financial engineering]. İstanbul: Hümanist Kitap Publishing.
  • Telli, G., & Aydın, S. (2020). Dijital dönüşüm [Digital transformation]. İstanbul: Kapital Medya Hizmetleri A.Ş Publishing.
  • Tosunoğlu, B., & Cengiz, S. (2020). Accounting education in turkey: review of undergraduate curriculum and evaluation within the scope of developments. Journal of Economics, Business, Politics and International Relations, 6(2), 194-214.
  • Tutar, S. (2019). Possible effects of industry 4.0 on the accounting profession. International Journal of Economics Business and Politics, 3(2), 323-344.
  • Yıldırım, G., Yıldırım, S., & Çelik, E. (2018). A new insight – 3D printers and their instructional use: a content analysis. Journal of Bayburt Education Faculty, 13(25), 163-184.
There are 32 citations in total.

Details

Primary Language English
Subjects Business Administration
Journal Section Issue
Authors

Ömer Orbay Çetin 0000-0002-6909-7248

Tunga Bozdoğan 0000-0002-1651-9865

Early Pub Date September 22, 2023
Publication Date October 28, 2023
Submission Date March 6, 2023
Acceptance Date July 3, 2023
Published in Issue Year 2023

Cite

APA Çetin, Ö. O., & Bozdoğan, T. (2023). Digital Transformation of Accounting in Industry 4.0 Perspective and an Empirical Study on Turkish Accounting Education. Journal of Accounting and Taxation Studies, 16(Prof. Dr. Mehmet Özbirecikli Özel Sayısı), 31-52. https://doi.org/10.29067/muvu.1261040

Creative Commons Lisansı

Bu eser Creative Commons Atıf-GayriTicari 4.0 Uluslararası Lisansı ile lisanslanmıştır.

Bu lisans, üçüncü kişilerin ticari olmayan amaçla eserinizden yararlanmasına, farklı bir sürüm oluşturmasına, geliştirmesine ya da eserinizin üzerine inşa ederek kendi eserlerini oluşturmasına izin verir. Ancak üçüncü kişilerin bu eserleri gayri-ticari olmak zorundadır ve üçüncü kişiler Dergimizde yayımlanan makalelerin yazarlarına atıfta bulunmak zorundadır.  

                                                                                                                                                           
Makale göndermek için https://dergipark.org.tr/tr/journal/591/submission/step/manuscript/new