DİJİTAL DÖNÜŞÜMÜN YÖNETİM MUHASEBESİNE ENTEGRASYONU VE CFO’NUN YENİ ROLÜ

Yıl 2025, Cilt: 9 Sayı: 17, 18 - 34, 31.12.2025

Halil Ekici

Öz

Dijital dönüşüm, günümüz işletmelerinde yönetim muhasebesi fonksiyonlarını köklü biçimde değiştirmektedir. Büyük veri, yapay zekâ, makine öğrenmesi ve bulut bilişim gibi ileri teknolojilerin entegrasyonu, finansal verilerin toplanması, analiz edilmesi ve raporlanma süreçlerini hızlandırmakta; aynı zamanda gerçek zamanlı karar destek sistemlerinin kullanılmasını mümkün kılmaktadır. Bu teknolojik gelişmeler, yönetim muhasebesinin sadece geçmişe yönelik raporlama yapan bir bölüm olmaktan çıkarak, stratejik karar alma süreçlerinde aktif bir rol üstlenmesini sağlamaktadır. Bu çalışma, dijital dönüşümün yönetim muhasebesine olan etkilerini, karar destek sistemleri, dijital performans ölçüm sistemleri, tahmine dayalı ve reçeteli analizler ile CFO ve muhasebe uzmanlarının yeni rollerini ele alan kapsamlı bir derleme çalışmasıdır. Çalışma, dijitalleşmenin yönetim muhasebesini teknik bir fonksiyondan stratejik iş ortağına dönüştürdüğünü ve bu dönüşümün işletmelerin rekabet avantajı kazanmasında, kaynaklarını etkin kullanmasında ve sürdürülebilir büyüme sağlamasında kritik öneme sahip olduğunu göstermektedir. Ayrıca, dijital araçların ve analitik tekniklerin yaygın kullanımı ile yönetim muhasebesinin karar alma süreçlerine kattığı değer giderek artmakta, işletmelerin karmaşık ve dinamik piyasa koşullarında daha esnek ve hızlı hareket etmeleri sağlanmaktadır. Yapılan çalışmanın bu konu ile ilgili çalışmalar yapmak isteyen araştırmacılara önbilgi sunacağı düşünülmektedir.

Anahtar Kelimeler

Dijital dönüşüm , Yönetim muhasebesi , Karar destek sistemleri , CFO’nun rolü , Büyük veri , Yapay zekâ

Kaynakça

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