DİJİTAL DÖNÜŞÜMÜN MUHASEBE MESLEK MENSUPLARI ÜZERİNE ETKİSİ

Yıl 2021, Cilt: 7 Sayı: 2, 226 - 241, 31.10.2021

Reşat Karcıoğlu , Fatih Ömür Binici

https://doi.org/10.31463/aicusbed.933800

Cited By: 2

Öz

Dijital teknolojiler temeli üzerine inşa edilen dijital dönüşüm, iş yaşamında benzersiz değişimleri beraberinde getirmiştir. Genel olarak iş operasyonlarına, iş süreçlerine ileri ve robotik teknolojilerin entegre olmasını sağlayan bu dönüşüm, muhasebecilerin zaman alan görev ve sorunluluklarını otomatik hale getirmiştir. Bu durum ise, iş ortamlarında muhasebe profesyonellerinin üstleneceği rolün değişmesine, aynı zamanda ileri teknoloji ve Robotik Süreç Otomasyonları (RSO)’nın benimsenmesini ve uygulanmasını destekleyecek yeni yetkinliklere ihtiyaç duymasına sebep olmuştur. Değişen roller ve roller için gerekli olan yetkinliklerin nasıl kazanılacağı konusunda ise, hala literatürde tartışmalar devam etmekte ve görüş birliği sağlanamamıştır. Bu doğrultuda çalışmamızda, dijital dönüşümün muhasebe üzerine etkisi incelenmiştir.

Anahtar Kelimeler

Muhasebe, Dijital, Dönüşüm, Olgunluk Modeli

Kaynakça

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