FİLİSTİN MUHASEBE SİSTEMİ, SİSTEMİN GELİŞTİRİLMESİNDE YAŞANAN ZORLUKLAR VE ÇÖZÜM ÖNERİLERİ

Yıl 2025, Sayı: 16, 74 - 87, 30.12.2025

Işık Altunal , Bahaeddin Sabri

https://doi.org/10.58627/dpuiibf.1777349

Öz

Çalışmanın temel amacı, Filistin muhasebe sisteminin analizi ile sistemin karşılaştığı zorlukların ele alınmasına yönelik bir yol haritası sunmaktır. Çalışmanın amacına ulaşmak için Filistin muhasebe sistemine yönelik erişilebilen kıt kaynak ile durum analizi yapılmıştır. Çalışma Filistin ekonomisini destekleyen, kurumların verimliliğini artıran ve sürdürülebilir bir mali gelecek inşa eden entegre bir muhasebe sistemi geliştirilmesini sağlaması açısından önemli olduğu düşünülmektedir.
Çalışmada entegre bir yasal çerçevenin yokluğunun, muhasebe personelinin yetersizliğinin ve dijital altyapının zayıflığının sistemin verimliliğine yönelik en etkili engeller olduğu sonucuna varılmıştır. Ayrıca üniversite muhasebe müfredatının uluslararası finansal raporlama standartlarını ve öngörücü analiz ve yapay zeka gibi modern teknolojileri içerecek şekilde güncellenmesi, özel sektörle iş birliği içinde mesleki eğitim programlarının genişletilmesi, maliyetleri düşürmek ve raporlama verimliliğini artırmak için bulut bilişim platformlarının benimsenmesi, uluslararası en iyi uygulamalarla uyumlu yerel düzenleyici çerçeveler aracılığıyla şeffaflığın ve finansal hesap verebilirliğin artırılması gerektiği sonucuna ulaşılmıştır.

Anahtar Kelimeler

Filistin Muhasebe Sistemi , Filistin Muhasebe Eğitimi , SWOT Analizi

PALESTINE ACCOUNTING SYSTEM, DIFFICULTIES IN DEVELOPING THE SYSTEM AND SOLUTION SUGGESTIONS

Öz

The main objective of the study is to provide a roadmap for the analysis of the Palestinian accounting system and the addressing of the challenges faced by the system. In order to achieve the purpose of the study, a situation analysis was made with the scarce resources accessible for the Palestinian accounting system. The study is considered to be important in terms of enabling the development of an integrated accounting system that supports the Palestinian economy, increases the efficiency of institutions and builds a sustainable financial future.
In the study, it was concluded that the absence of an integrated legal framework, the inadequacy of accounting staff and the weakness of the digital infrastructure are the most effective obstacles to the efficiency of the system. In addition, updating the university accounting curriculum to include international financial reporting standards and modern technologies such as predictive analytics and artificial intelligence; expansion of vocational training programmes in cooperation with the private sector; adoption of cloud computing platforms to reduce costs and improve reporting efficiency; It was concluded that transparency and financial accountability should be increased through local regulatory frameworks in line with international best practices.

Anahtar Kelimeler

Palestinian Accounting System , Accounting Education in Palestine , SWOT Analysis

Kaynakça

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