YAPAY ZEKA UYGULAMALARININ MUHASEBE MESLEĞİNE ETKİLERİ: DEĞİŞEN ROLLER VE SORUMLULUKLAR KAPSAMINDA KARS İLİNDE BİR UYGULAMA

Öz

Son yıllarda yapay zekâ büyük ilerleme kaydederek hemen hemen bütün meslekleri derinden etkilemeye başlamıştır. Bu durum mesleklerin yapısını ve işleyişini hızla dönüştürmektedir. Gelişen bu süreç muhasebe mesleğini de dönüştürerek değiştirmektedir. Artık geleneksel muhasebe uygulamaları yerini yapay zekânın merkezde yer aldığı sistemlere, süreçlere bırakmaktadır. Bu bağlamda bu araştırma ile yapay zekâ uygulamalarının muhasebe mesleğine etkileri, muhasebe meslek mensuplarının bakış açısı ile incelenmektedir. Toplanan verilerin çözümlenmesinde frekans ve yüzde dağılımlarından yararlanılmış, gruplar arası farkların belirlenmesi amacıyla da bağımsız örneklemler t-testi ve tek yönlü varyans analizi (ANOVA) testleri uygulanmıştır. Elde edilen bulgular meslek mensuplarının yapay zekânın sağlayacağı avantajları genel olarak benimsediklerini göstermektedir. Özellikle rutin ve tekrar eden işlemlerin otomatikleştirilerek iş yükünün azalacak olması, hata oranlarının düşmesi gibi olası sonuçların meslekte verimliliği artıracağı kabul edilmektedir. Ancak bu olumlu sonuçların yanı sıra yapay zekâyla birlikte veri güvenliği ve gizliliği, iş kaybı gibi riskli durumların da ortaya çıkacağı değerlendirilmektedir.

Anahtar Kelimeler

• Muhasebe Mesleği
• Yapay Zeka
• Yapay Zekanın Avantaj ve Dezavantajları
• Muhasebede Yapay Zekâ Uygulamaları

THE EFFECTS OF ARTIFICIAL INTELLIGENCE APPLICATIONS ON THE ACCOUNTING PROFESSION: AN EMPIRICAL STUDY IN KARS PROVINCE IN THE CONTEXT OF CHANGING ROLES AND RESPONSIBILITIES

Öz

In recent years, artificial intelligence (AI) has made remarkable progress and has begun to profoundly affect nearly all professions. This rapid development is transforming the structure and functioning of occupations, including the accounting profession. Traditional accounting practices are increasingly being replaced by AI-driven systems and processes. In this context, the present study examines the impact of AI applications on the accounting profession from the perspective of accounting professionals. In the analysis of the collected data, frequency and percentage distributions were utilized; furthermore, independent samples t-test and one-way analysis of variance (ANOVA) tests were applied to determine the differences between groups. The findings indicate that accounting professionals generally embrace the potential advantages that AI may offer. In particular, the automation of routine and repetitive tasks, the reduction of workload, and the decrease in error rates are considered factors that will enhance efficiency in the profession. However, alongside these benefits, participants also acknowledge potential risks associated with AI, including concerns related to data security and privacy, as well as the possibility of workforce displacement.

Anahtar Kelimeler

• Accounting Profession
• Artificial Intelligence
• AI Applications in Accounting
• Advantages and Disadvantages of Artificial Intelligence.

Kaynakça

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