Yapay Zekâ Muhasebe Uygulamalarının Meslek Mensuplarının Algısına Etkisi: Mardin-Şırnak Meslek Mensupları Üzerine Bir Araştırma

Year 2024, Issue: 55, 81 - 96, 30.12.2024

İpek Yaylalı

https://doi.org/10.52642/susbed.1474883

Abstract

Yapay zekâ ve artan dijitalleşme birçok alanda yeniliklere yol açmıştır. Teknolojide yaşanan değişimler tüm meslekleri etkilediği gibi muhasebe mesleğini de doğrudan etkilemiştir. Çalışmanın amacı, yapay zekada yaşanan teknolojik gelişmelerin muhasebe süreçlerine ve muhasebe süreçlerinde yapay zekâ uygulamalarının meslek mensupların algılarına olan etkileri tespit etmek amaçlanmıştır. Çalışma; Mardin-Şırnak Serbest Muhasebeci Mali Müşavirler (SMMMO)’na kayıtlı bulunan meslek mensupları üzerine yapılmıştır. Söz konusu çalışma, meslek mensupların muhasebe süreçlerinde yapay zekâ uygulamaları hakkındaki düşünceleri, algıları ve yapay zekâ araçlarının meslek mensuplarında algılanan faydanın; kullanma kolaylığı, işe uyumluluk, kullanma niyeti, teknolojiye açıklık ve bilgisayar öz yeterliliğine etkisi değerlendirilmeye çalışılmıştır Mardin-Şırnak SMMMO’na kayıtlı 384 meslek mensubu bulunmakta olup anket sorularına 133 meslek mensubu katılım sağlamıştır. Elde edilen anket verileri SPSS 22.0 programında analize tabi tutulmuştur. Araştırma sonucunda elde edilen verilerin analizinde değişkenler arasındaki ilişkileri saptamak için “Pearson Korelasyon”, değişkenler arasında neden-sonuç ilişkisini tespit etmek için “Regresyon Analizi” uygulanmıştır. Analiz sonuçlarına göre, Algılanan Faydanın; Kullanım Kolaylığı, İşe Uyumluluk, Teknolojiye Açıklık, Kullanma Niyeti ve Bilgisayar Öz Yeterliliğini istatistiksel açıdan anlamlı ve pozitif yönde etkilediği görülmüştür.

Keywords

Yapay Zekâ, Yapay Zekâ Muhasebe Uygulamaları, Muhasebe Meslek Mensubu, Mardin-Şırnak SMMMO

The Effect of Artificial Intelligence Accounting Applications on The Perceptıon of Professional Members: A Study on in Mardin- Şırnak Professionals

Abstract

Artificial intelligence and increasing digitalization have led to innovations in many fields. Changes in technology have directly affected the accounting profession as well as all professions. The aim of the study is to determine the effects of technological developments in artificial intelligence on accounting processes and the perceptions of professional members of artificial intelligence applications in accounting processes. The study was conducted on the members of the profession registered in Mardin-Sırnak Certified Public Accountants (CPA). This study aims to evaluate the thoughts and perceptions of professional members about artificial intelligence applications in accounting processes and the effect of the perceived benefit of artificial intelligence tools on ease of use, job compatibility, intention to use, openness to technology and computer self-efficacy. There are 384 professional members registered to Mardin-Şırnak CPA and 133 professional members participated in the survey questions. The survey data obtained were subjected to analysis in SPSS 22.0 program. In the analysis of the data obtained as a result of the research, "Pearson Correlation" was applied to determine the relationships between variables and "Regression Analysis" was applied to determine the cause and effect relationship between variables. According to the results of the analysis, Perceived Usefulness has a statistically significant and positive effect on Ease of Use, Job Adaptability, Openness to Technology, Intention to Use and Computer Self-Efficacy.

Keywords

Artificial Intelligence, Artificial Intelligence Accounting Applications, Accounting Professional, Mardin-Siirt Chamber of Certified Public Accountants and Sworn-in Certified Public Accountants (SMMMO).

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