MUHASEBE UYGULAMALARI ÜZERİNE İŞ ZEKASI ÇÖZÜMLERİNİN ETKİSİ: KAVRAMSAL BİR BAKIŞ

Öz

İş Zekâsı (İZ), işletmelerde karar verme süreçlerini destekleyen ve rekabet avantajı sağlayan kritik bir teknoloji olarak tanımlanmaktadır. Aynı zamanda İZ, ham verileri anlamlı bilgilere dönüştüren yöntem, teknik, sistem ve uygulamalar bütününü ifade eder. Özellikle belirsiz ve rekabetçi piyasa koşullarında, kurumların hayatta kalması ve sürdürülebilir stratejik başarı elde edebilmesi için İZ sistemleri vazgeçilmez bir rol üstlenmektedir. İZ sistemleri, işletme içi ve dışı kaynaklardan elde edilen bilgileri analiz ederek karar vericilere zamanında ve doğru bilgi sunmakta; performans ölçümü, pazar eğilimlerinin öngörülmesi, operasyonel süreçlerin optimizasyonu gibi pek çok alanda değer katmaktadır. Muhasebe bilgi sistemi ile entegrasyonunda ise finansal verilerin izlenmesi, raporlama etkinliğinin artırılması, denetim işlevlerinin güçlendirilmesi ve gelir-gider kalıplarının analiz edilmesi gibi işlevler ile öne çıkmaktadır. Bu bağlamda çalışmanın amacı, muhasebe alanında iş zekâsı sistemlerinin kullanımını inceleyerek karar alma süreçlerine sağladığı katkıları, raporlama etkinliğini ve muhasebe fonksiyonlarındaki dönüşüm potansiyelini ortaya koymaktır. Ayrıca iş zekâsı teknolojilerinin muhasebe süreçlerinde benimsenme düzeyleri, sağladığı avantajlar ve karşılaşılan sınırlılıkların sistematik biçimde değerlendirilmesi hedeflenmektedir. Çalışmanın alan yazınına katkısı, muhasebe yöneticileri, denetçiler ve finansal analistlere, iş zekâsı çözümlerini stratejik rekabet avantajına dönüştürme konusunda yol gösterici bulgular sunması beklenmektedir.

Anahtar Kelimeler

• Finansal Muhasebe
• İş Zekâsı
• Muhasebe Bilgi Sistemi

THE IMPACT OF BUSINESS INTELLIGENCE SOLUTIONS ON ACCOUNTING APPLICATIONS: A CONCEPTUAL PERSPECTIVE

Öz

Business Intelligence (BI) is defined as a critical technology that supports decision-making processes and provides competitive advantage in businesses. In the literature, BI refers to the set of methods, techniques, systems, and applications that transform raw data into meaningful information. Especially in uncertain and competitive market conditions, BI systems play an indispensable role in organizations' survival and sustainable strategic success. BI systems analyze information obtained from internal and external sources to provide decision-makers with timely and accurate information, adding value in many areas such as performance measurement, market trend prediction, and operational process optimization. Integration with accounting information systems highlights functions such as monitoring financial data, increasing reporting efficiency, strengthening auditing functions, and analyzing income-expense patterns. In this context, the aim of this study is to examine the use of BI systems in accounting and to reveal their contributions to decision-making processes, reporting effectiveness, and the potential for transformation in accounting functions. Furthermore, it aims to systematically evaluate the adoption levels, advantages, and limitations of BI technologies in accounting processes. The contribution of the study to the literature is that it provides guiding findings for accounting managers, auditors and financial analysts in transforming business intelligence solutions into strategic competitive advantage.

Anahtar Kelimeler

• Financial Accounting
• Business Intelligence
• Accounting Information System

Kaynakça

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