DİJİTALLEŞME VE BLOKZİNCIR TEKNOLOJİSİNİN FİNANS VE MUHASEBE ÜZERİNDEKİ DÖNÜŞTÜRÜCÜ ETKİSİ: TEMATİK BİR İNCELEME

Yıl 2025, Cilt: 13 Sayı: 2, 286 - 315, 17.12.2025

Damla Nurcan Özkılınç

https://doi.org/10.14514/beykozad.1667091

Öz

Finans ve muhasebenin dijital dönüşümü, yapay zeka (YZ), blokzincir ve otomasyon teknolojilerinin etkisiyle hızlanarak finansal operasyonları, denetimi ve uyumluluğu yeniden şekillendirmektedir. Bu çalışma, akademik literatür (2018–2025) ve PwC, Deloitte, EY, HSBC ile merkez bankalarından alınan sektör raporlarına dayanarak bir tematik analiz gerçekleştirmektedir. Analiz sonucunda altı ana tema ortaya çıkmıştır: otomasyon ve verimlilik, güvenlik ve dolandırıcılığın önlenmesi, merkeziyetsizlik, finansal kapsayıcılık, düzenleyici zorluklar ve benimseme engelleri. Bulgular, YZ ve Robotik Süreç Otomasyonu’nun (RPA) finansal raporlama ve dolandırıcılık tespitini iyileştirdiğini, blokzincirin ise şeffaflık ve güvenliği artırırken ölçeklenebilirlik ve düzenleyici zorluklar yarattığını göstermektedir. Merkeziyetsiz finans (DeFi) ve JPM Coin ile Dijital Yuan gibi dijital para birimleri, işlemleri dönüştürmekte ancak uyumluluk ve yasa dışı faaliyet riskleri konusunda endişeleri artırmaktadır. Mobil bankacılık ve blokzincir tabanlı çözümler finansal kapsayıcılığı geliştirse de dijital okuryazarlık eksikliği ve güvenlik riskleri önemli engeller olarak öne çıkmaktadır. NVivo tabanlı tematik analiz yöntemi kullanılarak finansal dijitalleşmenin geleceğini şekillendiren temel eğilimler belirlenmiştir. YZ ve blokzincir teknolojileri verimliliği artırırken, sürdürülebilir bir dönüşüm için düzenleyici karmaşıklıklar ve benimseme engelleri ele alınmalıdır. Gelecekteki araştırmalar, ölçeklenebilirlik, YZ destekli uyumluluk süreçleri ve blokzincirin finansal güvenlikteki rolü üzerine odaklanmalıdır.

Anahtar Kelimeler

Dijital Finans , Blokzincir , Muhasebede Yapay Zeka

TRANSFORMATIVE IMPACT OF DIGITALIZATION AND BLOCKCHAIN TECHNOLOGY ON FINANCE AND ACCOUNTING: A THEMATIC REVIEW

Öz

The digital transformation of finance and accounting is accelerating with AI, blockchain, and automation, reshaping financial operations, auditing, and compliance. This study conducts a thematic analysis of academic literature (2018–2025) and industry reports from PwC, Deloitte, EY, HSBC, and central banks to examine key trends. Six themes emerged: automation and efficiency, security and fraud prevention, decentralization, financial inclusion, regulatory challenges, and adoption barriers. Findings show that AI and RPA enhance financial reporting and fraud detection, while blockchain improves transparency and security but poses scalability and regulatory challenges. Decentralized finance (DeFi) and digital currencies like JPM Coin and the Digital Yuan are transforming transactions but raise concerns over compliance and illicit activity risks. Mobile banking and blockchain-based solutions improve financial inclusion, yet digital literacy and security risks remain barriers. Using NVivo-based thematic analysis, the study identifies key trends shaping the future of financial digitalization. While AI and blockchain drive efficiency, regulatory complexities and adoption barriers must be addressed for sustainable transformation. Future research should explore scalability, AI-enhanced compliance, and blockchain’s role in financial security.

Anahtar Kelimeler

Digital Finance , Blockchain , AI in Accounting

Kaynakça

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