Digital Transformation in the Accounting Profession: A Theoretical Review

Öz

This research aims to study the impact of digitalization on the accounting profession through a study of how cutting-edge technologies such as artificial intelligence, big data analytics, and automation are affecting accounting. It focuses on improving efficiency, accuracy, and error reduction, as well as speeding up task completion and improving financial report quality. The study also addresses key challenges accountants face, such as acquiring new digital skills and adapting to innovative tools. Descriptive-analytical method was applied to introduce concepts and to evaluate the effects of digital transformation on the profession based on scientific sources and recent citations. The research concluded that digital transformation is not a threat to the profession, but a chance for its development, if accountants can keep up with the change and pace qualification. The research concludes with several suggestions aimed at preparing the profession for present and future digital transformations.

Anahtar Kelimeler

• Artificial Intelligence
• Big Data Analytics
• Digital Transformation
• Digital Accounting.

Muhasebe Mesleğinde Dijital Dönüşüm: Teorik Bir İnceleme

Öz

Bu çalışma, yapay zekâ, büyük veri analitiği ve otomasyon gibi son teknolojilerin muhasebe mesleği üzerindeki etkilerini incelemeyi amaçlamaktadır. Araştırmada, söz konusu teknolojilerin muhasebe faaliyetlerinin verimliliğini artırma, doğruluğunu geliştirme ve hata oranını azaltma gibi açılardan nasıl katkı sağladığı; görevlerin tamamlanma süresini kısaltma ve finansal raporların kalitesini yükseltme konularındaki rolleri ele alınmaktadır. Ayrıca, bu dijital dönüşüm sürecinde muhasebecilerin karşılaştığı en önemli zorluklar arasında yer alan yeni dijital beceriler kazanma ve yenilikçi araçlara uyum sağlama gerekliliği de tartışılmaktadır. Araştırmada, kavramların tanıtılması ve dijital dönüşümün meslek üzerindeki etkilerinin güncel bilimsel kaynaklar ışığında değerlendirilmesi amacıyla betimsel-analitik yöntem kullanılmıştır. Elde edilen bulgular, dijital dönüşümün muhasebe mesleği için bir tehdit değil; muhasebecilerin değişime ayak uydurabilmeleri hâlinde bir gelişim fırsatı sunduğunu ortaya koymuştur. Çalışma, mesleğin mevcut ve gelecekteki dijital dönüşümlere uyumunu güçlendirmeye yönelik çeşitli önerilerle sona ermektedir.

Anahtar Kelimeler

• Yapay Zeka
• Büyük Veri Analitiği
• Dijital Dönüşüm
• Dijital Muhasebe.

Teşekkür

Bu çalışmada sağladığı akademik katkılardan ve rehberliğinden dolayı Prof. Dr. Abdülkadir PEHLİVAN’a teşekkür ederim.

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