MUHASEBE EĞİTİMİNDE YAPAY ZEKA: AKADEMİSYENLER ÜZERİNDE BİR ARAŞTIRMA

Öz

Teknolojik gelişmeler ve dijitalleşme, günümüzde iş dünyasında ve eğitimde önemli bir yer edinmiştir. Bu gelişmelerin önde gelenlerinden biri yapay zeka uygulamalarıdır. Yapay zeka uygulamaları, özellikle muhasebe gibi mesleki alanlarda, işlemlerin daha hızlı bir şekilde düzenlenmesi, analiz edilmesi ve yorumlanmasında büyük faydalar sağlamaktadır. Ancak, akademisyenler arasında yapay zeka kullanımıyla ilgili kaygılar da bulunmaktadır. Bu kaygılar, yapay zeka teknolojilerinin etkin bir şekilde benimsenmesini ve kullanılmasını engelleyebilmektedir. Bu çerçevede çalışmanın amacı, muhasebe eğitiminde, akademisyenlerin yapay zeka konusundaki kullanım düzeyi ile kaygı düzeyleri arasındaki ilişkiyi tespit etmek olarak belirlenmiştir. Araştırma kapsamında, Türkiye’deki üniversitelerin muhasebe anabilim dalında görev yapan tüm öğretim elemanlarına online olarak hazırlanan bir anket gönderilmiştir. Ankete katılanların yapay zeka kullanım ve kaygı düzeyleri SPSS ve AMOS programları kullanılarak analiz edilmiştir. Elde edilen bulgular, akademisyenlerin yapay zeka kullanım düzeyleri arttıkça kaygı düzeylerinin azaldığını göstermiştir. Bu sonuçtan hareketle de akademisyenlerin yapay zeka konusunda eğitim almalarının ve bu alandaki gelişmeleri takip etmelerinin önemi vurgulanmıştır. Bununla birlikte mesleki eğitimin kalitesinin arttırılması, iş yaşamının beklentilerinin giderilmesi ve öğrencilerin iş yaşamına hazırlanmalarına katkı sunmak amacıyla yapay zeka uygulamalarını içerecek şekilde muhasebe müfredatlarına güncellenmesi de önerilmektedir.

Anahtar Kelimeler

• Muhasebe
• Denetim
• Müfredat
• Yapay Zekâ

ARTIFICIAL INTELLIGENCE IN ACCOUNTING EDUCATION: A RESEARCH ON ACADEMICIANS

Öz

Technological developments and digitalisation have gained an important place in the business world and education today. One of the leading of these developments is artificial intelligence applications. Artificial intelligence applications, especially in professional fields such as accounting, provide great benefits in organising, analysing and interpreting transactions more quickly. However, there are also concerns among academics about the use of artificial intelligence. These concerns may prevent the effective adoption and use of artificial intelligence technologies. In this framework, the aim of the study is to determine the relationship between the level of academicians' use of artificial intelligence and their anxiety levels in accounting education. Within the scope of the research, an online questionnaire was sent to all lecturers working in the accounting departments of universities in Turkey. The use of artificial intelligence and anxiety levels of the respondents were analysed using SPSS and AMOS programs. The findings showed that the anxiety levels of academicians decreased as the level of artificial intelligence usage increased. Based on this result, the importance of academicians receiving training on artificial intelligence and following the developments in this field is emphasised. In addition, it is also recommended to update the accounting curricula to include artificial intelligence applications in order to increase the quality of vocational education, to meet the expectations of business life and to contribute to the preparation of students for business life.

Anahtar Kelimeler

• Accounting
• Auditing
• Curriculum

Kaynakça

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