The research aims to illuminate and raise questions about the future of accounting and auditing from the perspective of the most prominent technology, virtual reality technology, the Metaverse. A normative approach is considered an appropriate approach for future research. The research's contribution is that it is the first scientific study to identify a link between accounting, auditing, and the Metaverse, which no other research has done. As prominent results' of the research, the Metaverse represents a vertical rather than a horizontal development in accounting and auditing, where their objectives remain unchanged. Metaverse technologies will serve as auxiliary tools for them. Furthermore, Metaverse creates new digital assets that require accounting measurements to provide tools and disclosure methods that are accurate. In addition, the Metaverse has potential effects on planning the audit process and collecting evidence. Moreover, because it provides an interactive environment with enormous potential, the Metaverse can be used in education and accounting training.
Accounting Auditing Augmented Reality Metaverse Virtual Reality
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Birincil Dil | İngilizce |
---|---|
Bölüm | Reviews |
Yazarlar | |
Proje Numarası | nothing |
Erken Görünüm Tarihi | 17 Mart 2022 |
Yayımlanma Tarihi | 30 Haziran 2022 |
Gönderilme Tarihi | 28 Nisan 2022 |
Yayımlandığı Sayı | Yıl 2022 Cilt: 2 Sayı: 1 |
Journal of Metaverse
is indexed and abstracted by
Scopus and DOAJ
Publisher
Izmir Academy Association
www.izmirakademi.org