TY  - JOUR
T1  - Büyük veri ile muhasebe süreçlerinin dönüşümü: Yeni uygulamalar ve yöntemler
TT  - Transforming accounting processes with big data: New applications and methods
AU  - Özbek Kabadayi, Tülay
AU  - İçerli, Mustafa Yılmaz
PY  - 2025
DA  - September
Y2  - 2025
DO  - 10.30783/nevsosbilen.1675515
JF  - Nevşehir Hacı Bektaş Veli Üniversitesi SBE Dergisi
PB  - Nevşehir Hacı Bektaş Veli Üniversitesi
WT  - DergiPark
SN  - 2149-3871
SP  - 1364
EP  - 1378
VL  - 15
IS  - 3
LA  - tr
AB  - Büyük veri ve veri analitiği, muhasebe ve muhasebeciler üzerinde önemli bir etki yaratmaktadır. Büyük verinin muhasebe uygulamalarına entegrasyonu, finansal analiz, risk değerlendirmesi ve uygunluk izlemesi gibi geleneksel yaklaşımları köklü bir şekilde dönüşüme uğratmıştır. Kuruluşlar, sosyal medya, IoT cihazları ve işlem kayıtları gibi çeşitli kaynaklardan elde edilen olağanüstü büyük veri hacimleriyle başa çıkarken, geleneksel finansal raporlama ve denetim yöntemleri zorluklarla karşı karşıya kalmaktadır. Verilerin büyük hacmi, hızı ve çeşitliliği, veri bütünlüğü ve güvenilirliğini sağlarken anlamlı öngörüler elde etmek için yenilikçi yaklaşımlar gerektirmektedir. Yapay zekâ ve makine öğrenimi algoritmalarının ortaya çıkışı, rutin görevleri otomatikleştirmek, analitik yetenekleri geliştirmek ve anormallikleri daha yüksek doğruluk ve verimlilikle tespit etmek için özellikle suistimallerin önlenmesinde umut verici yollar sunmaktadır. Ancak, büyük verinin hızla artması, veri gizliliği ve güvenliği gibi endişelerin yanı sıra veri entegrasyonu ve birlikte çalışabilirlik konularında zorlukları da beraberinde getirmektedir. Bununla birlikte, teknolojik değişimlerin hızla ilerlemesi, ortaya çıkan yeni eğilimler ve en iyi uygulamaları takip edebilmek için sürekli öğrenme ve adaptasyon gerektirmektedir. Bu zorluklar ve fırsatlar ışığında, bu çalışmada büyük veri teknolojilerinin muhasebe süreçlerine nasıl entegre edilebileceği incelenmekte ve büyük verinin entegrasyonunda karşılaşılan zorluklar ile sınırlamalara çözüm önerileri sunulmaktadır.
KW  - Büyük veri
KW  - Muhasebe
KW  - Büyük veri teknolojileri
KW  - Büyük veri araçları
N2  - Big data and data analytics are having a significant impact on accounting and accountants. The integration of big data into accounting practices has radically transformed traditional approaches to financial analysis, risk assessment and compliance monitoring. Traditional financial reporting and auditing methods face challenges as organizations cope with extraordinary volumes of big data from a variety of sources such as social media, IoT devices and transaction records. The sheer volume, velocity and variety of data requires innovative approaches to gain meaningful insights while ensuring data integrity and reliability. The emergence of artificial intelligence and machine learning algorithms offers promising ways to automate routine tasks, enhance analytical capabilities and detect anomalies with greater accuracy and efficiency, especially in fraud prevention. However, the rapid growth of big data brings with it concerns about data privacy and security, as well as challenges around data integration and interoperability. However, the rapid pace of technological change requires continuous learning and adaptation to keep abreast of emerging trends and best practices. In light of these challenges and opportunities, this study examines how big data technologies can be integrated into accounting processes and proposes solutions to the challenges and limitations encountered in the integration of big data.
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UR  - https://doi.org/10.30783/nevsosbilen.1675515
L1  - https://dergipark.org.tr/tr/download/article-file/4770660
ER  -