Araştırma Makalesi
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MUHASEBEDE DİJİTAL DÖNÜŞÜM: METAVERSE

Yıl 2023, , 91 - 108, 12.01.2023
https://doi.org/10.55322/mdbakis.1094864

Öz

Son yıllarda bilgisayar, yazılım ve internet teknolojisinde hızlı bir dönüşüm yaşanmaktadır. Kuşkusuz
ki bu dönüşüm birçok alanda farklı yansımalara ve yeni kavramların kullanılmasına neden olmaktadır.
Nesnelerin interneti, blok zincir, büyük veri, yapay zeka, kripto para, arttırılmış sanal gerçeklik,
değiştirilemeyen dijital varlık (NFT-Non Fungible Token), merkezi olmayan finans (Defi), endüstri 4.0
gibi kavramlar bunlardan birkaçı olarak ifade edilebilir. Dijitalleşmenin hız kazanmasıyla meslekler de
bu değişimden etkilenmekte olup, bazı meslekler bütünüyle yok olmakta, bazı meslekler ise değişim
ve dönüşüm geçirerek yeni meslek alanlarının ortaya çıkmasına sebebiyet vermektedir. Bu durum
gelecekte muhasebe bilim alanın ve muhasebe eğitimlerinin dijitalleşme sürecinden etkileneceğini
göstermektedir. Dijitalleşmenin bir sonucu olarak yeni para birimlerinin ortaya çıkması, muhasebe
politikalarının gözden geçirilmesi, muhasebe meslek mensuplarının farklı bilgi ve becerilere sahip
olması beklentisi, gelecekte yaşanacak değişimin habercisi olarak kabul edilebilir. Bu çalışmada
metaverse kavramı ele alınmış olup, metaverse’nin muhasebe bilim alanına yansımaları incelenmiştir

Kaynakça

  • Ateş, B.A. (2016). Kripto Para Birimleri, Bitcoin ve Muhasebesi, Çankırı Karatekin Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 7 (1), 349-366.
  • Cengiz, K. (2018). En Popüler Kripto Para Birimi: Bitcoin, Sosyal Bilimler Araştırmaları Dergisi, BANÜSAD, 1 (2), 87-100.
  • Dundas, K. (2021). What is the metaverse?, Retrieved from techradar.com, https://www.techradar.com/news/the-metaverse-is-coming-but-what-does-that-even-mean, Erişim Tarihi: 05.02.2022
  • Eğilmez, M. (2017). Kendime Yazılar: Kripto Paralar, Bitcoin ve Blockchain, http://www.mahfiegilmez.com/2017/11/kripto-paralar-Bitcoin-ve-blockchain.html, Erişim Tarihi:01.10.2021.
  • Engin, M. (2020). Hologram Teknolojisinin Muhasebe Eğitiminde Uygulanmasına İlişkin Öğrenci Görüşleri’nin Tespitine Yönelik Bir Araştırma, Yüksek Lisans Tezi, Burdur Mehmet Akif Ersoy Üniversitesi, Sosyal Bilimler Enstitüsü, Burdur.
  • Gaafar, A. A. (2021). Metaverse In Architectural Heritage Documentation & Education, Advances in Ecological and Environmental Research, Science Signpost Publishing, 6 (10), 66-86.
  • Han, S. & Noh, Y. (2021). Analyzing Higher Education Instructors’ perception on Metaverse- based Education, Journal of Digital Contents Society, 22 (11), 1793-1806.
  • Jaynes, C., Seales, W. B., Calvert, K., Fei, Z. & Griffioen, J. (2003), The Metaverse – A Networked Collection Of Inexpensive, Self-configuring, Immersive Environments, 7. International Immersive Projection Technologies Workshop, 9. Eurographics Workshop on Virtual Environments, 1-10.
  • Jeon, HJ., Youn, HC., Ko, SM. & Kim, TH. (2021), Blockchain and AI Meet in the Metaverse, http://www.intechopen.com/chapters/77823, 1-12, Erişim Tarihi: 07.01.2022
  • Jeon, J.H. (2021), A Study on Education Utilizing Metaverse for Effective Communication in a Convergence Subject, International Journal of Internet, Broadcasting and Communication,13 (4),129-134.
  • Kim, J. (2021), A Study on the Development of Information Protection Education Contents in the Maritime Using Metaverse, Journal of The Korea Institute of Information Security & Cryptology, 31 (5), October, 1011-1020.
  • Kim, JG. (2021), A Study on Metaverse Culture Contents Matching Platform, International Journal of Advanced Culture Technology, 9 (3), 232-237.
  • Kumlu, S.T. (2021), Turizm Eğitiminde Sanal Gerçeklik Kullanımının Öğrenme Motivasyonuna Etkisi, Yüksek Lisans Tezi, Sosyal Bilimler Enstitüsü, Kocaeli Üniversitesi
  • Lee, J.Y. (2021), A Study on Metaverse Hype for Sustainable Growth, International Journal of Advanced Smart Convergence, 10 (3), 72-80.
  • Lee, L.H., Braud, T., Zhou, P., Wang, L., Xu, D., Lin, Z. Kumar, A., Bermejo, C. & Hui, P., (2021), All One Needs to Know About Metaverse: A Complete Survey on Technological Singularity, Virtual Ecosystem, and Research Agenda, Journal Of Latex Class Files, 14 (8), September 2021, 1-66.
  • Lopez-Diez, J. (2021), Metaverse: Year One. Mark Zuckerberg’s Video Keynote on Meta (October 2021) in the Context of Previous and Prospective Studies on Metaverses, Pensar la Publicidad, 15 (2), 299-303.
  • Nalbant, K. G. & Uyanık, Ş.(2021), Computer Vision in the Metaverse, Journal of Metaverse, 1 (1), 9-12.
  • Ng, W. C., Lim, W. Y. B., Ng, J. S., Xiong, Z., Niyato, D. & Miao,C. (2021), Unified Resource Allocation Framework For The Edge Intelligence-Enabled Metaverse, arXiv Preprint, arXiv:2110.14325, 1-6.
  • Özay, M.A. & Mirgen, Ç. (2021). Kripto Para Yatırımcılarının Bilgi Düzeylerine Etki Eden Faktörler ve Algı Düzeyleri Üzerine Bir İnceleme, International Journal Of Economics and Political Science Academic Research, 5 (13), 39-55.
  • Sparkes, M. (2021), What is a metaverse. New Scientist, 251 (3348), 18. http://doi.org/10.1016/S0262-4079(21)01450-0, Erişim Tarihi: 22.02.2022
  • Trivedi, V. (2019), How to Speak Tech: The Non-Techie’s Guide to Key Technology Concepts, Apress, Second Edition
  • Van Der Merwe, D. (2021), The Metaverse as Virtual Heterotopia, 3rd World Conference On Research in Social Science, Vienna, Austria, 1-11.
  • Xiong, F, Chapple, L., Song, X.Y.& Hui, K.N. (2019), New Development of Online Retail in China and the Associated (Accounting) Challenges, lEEE Access Multidisciplinary Rapid Review, Open Access Journal, Digital Object Identifier April, 2019, 7, 39299-39304, ieeexpolere.ieee.org/stamp/stamp.jsp?tp=&arnumber=8669804, Erişim Tarihi: 22.02.2022
  • Yoo, GS. & Chun, K. (2021), A Study on The Development of A Game-type Language Education Service Platform Based on Metaverse, Journal of Digital Contents Society, 22 (9), September, 1377-1386.

DIGITAL TRANSFORMATION IN ACCOUNTING: METAVERSE

Yıl 2023, , 91 - 108, 12.01.2023
https://doi.org/10.55322/mdbakis.1094864

Öz

In recent years, computers, software and internet have experienced rapid development in terms of
technology. This development and transformation leads to the emergence of new concepts today. As
examples of these concepts, we can give the following: “Internet of things, blockchain, big data,
artificial intelligence, cryptocurrency, augmented virtual reality, non-alterable digital asset (NFT-Nonn
Fungible Token), decentralized finance, industry 4.0, etc. With the acceleration of digitalization, many
professions are also affected by this change. For example, some professions lose their importance, and
some professions play a role in the emergence of new professions. We see that the accounting field will
be affected by the digitalization process in the future. Issues such as the emergence of new currencies
as a result of digitalization, the revision of accounting policies and the expectation that professionals
will have different competencies can be considered as harbingers of future changes. In this study, the
concept of metaverse is discussed and the effects of metaverse on the field of accounting science are
examined.

Kaynakça

  • Ateş, B.A. (2016). Kripto Para Birimleri, Bitcoin ve Muhasebesi, Çankırı Karatekin Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 7 (1), 349-366.
  • Cengiz, K. (2018). En Popüler Kripto Para Birimi: Bitcoin, Sosyal Bilimler Araştırmaları Dergisi, BANÜSAD, 1 (2), 87-100.
  • Dundas, K. (2021). What is the metaverse?, Retrieved from techradar.com, https://www.techradar.com/news/the-metaverse-is-coming-but-what-does-that-even-mean, Erişim Tarihi: 05.02.2022
  • Eğilmez, M. (2017). Kendime Yazılar: Kripto Paralar, Bitcoin ve Blockchain, http://www.mahfiegilmez.com/2017/11/kripto-paralar-Bitcoin-ve-blockchain.html, Erişim Tarihi:01.10.2021.
  • Engin, M. (2020). Hologram Teknolojisinin Muhasebe Eğitiminde Uygulanmasına İlişkin Öğrenci Görüşleri’nin Tespitine Yönelik Bir Araştırma, Yüksek Lisans Tezi, Burdur Mehmet Akif Ersoy Üniversitesi, Sosyal Bilimler Enstitüsü, Burdur.
  • Gaafar, A. A. (2021). Metaverse In Architectural Heritage Documentation & Education, Advances in Ecological and Environmental Research, Science Signpost Publishing, 6 (10), 66-86.
  • Han, S. & Noh, Y. (2021). Analyzing Higher Education Instructors’ perception on Metaverse- based Education, Journal of Digital Contents Society, 22 (11), 1793-1806.
  • Jaynes, C., Seales, W. B., Calvert, K., Fei, Z. & Griffioen, J. (2003), The Metaverse – A Networked Collection Of Inexpensive, Self-configuring, Immersive Environments, 7. International Immersive Projection Technologies Workshop, 9. Eurographics Workshop on Virtual Environments, 1-10.
  • Jeon, HJ., Youn, HC., Ko, SM. & Kim, TH. (2021), Blockchain and AI Meet in the Metaverse, http://www.intechopen.com/chapters/77823, 1-12, Erişim Tarihi: 07.01.2022
  • Jeon, J.H. (2021), A Study on Education Utilizing Metaverse for Effective Communication in a Convergence Subject, International Journal of Internet, Broadcasting and Communication,13 (4),129-134.
  • Kim, J. (2021), A Study on the Development of Information Protection Education Contents in the Maritime Using Metaverse, Journal of The Korea Institute of Information Security & Cryptology, 31 (5), October, 1011-1020.
  • Kim, JG. (2021), A Study on Metaverse Culture Contents Matching Platform, International Journal of Advanced Culture Technology, 9 (3), 232-237.
  • Kumlu, S.T. (2021), Turizm Eğitiminde Sanal Gerçeklik Kullanımının Öğrenme Motivasyonuna Etkisi, Yüksek Lisans Tezi, Sosyal Bilimler Enstitüsü, Kocaeli Üniversitesi
  • Lee, J.Y. (2021), A Study on Metaverse Hype for Sustainable Growth, International Journal of Advanced Smart Convergence, 10 (3), 72-80.
  • Lee, L.H., Braud, T., Zhou, P., Wang, L., Xu, D., Lin, Z. Kumar, A., Bermejo, C. & Hui, P., (2021), All One Needs to Know About Metaverse: A Complete Survey on Technological Singularity, Virtual Ecosystem, and Research Agenda, Journal Of Latex Class Files, 14 (8), September 2021, 1-66.
  • Lopez-Diez, J. (2021), Metaverse: Year One. Mark Zuckerberg’s Video Keynote on Meta (October 2021) in the Context of Previous and Prospective Studies on Metaverses, Pensar la Publicidad, 15 (2), 299-303.
  • Nalbant, K. G. & Uyanık, Ş.(2021), Computer Vision in the Metaverse, Journal of Metaverse, 1 (1), 9-12.
  • Ng, W. C., Lim, W. Y. B., Ng, J. S., Xiong, Z., Niyato, D. & Miao,C. (2021), Unified Resource Allocation Framework For The Edge Intelligence-Enabled Metaverse, arXiv Preprint, arXiv:2110.14325, 1-6.
  • Özay, M.A. & Mirgen, Ç. (2021). Kripto Para Yatırımcılarının Bilgi Düzeylerine Etki Eden Faktörler ve Algı Düzeyleri Üzerine Bir İnceleme, International Journal Of Economics and Political Science Academic Research, 5 (13), 39-55.
  • Sparkes, M. (2021), What is a metaverse. New Scientist, 251 (3348), 18. http://doi.org/10.1016/S0262-4079(21)01450-0, Erişim Tarihi: 22.02.2022
  • Trivedi, V. (2019), How to Speak Tech: The Non-Techie’s Guide to Key Technology Concepts, Apress, Second Edition
  • Van Der Merwe, D. (2021), The Metaverse as Virtual Heterotopia, 3rd World Conference On Research in Social Science, Vienna, Austria, 1-11.
  • Xiong, F, Chapple, L., Song, X.Y.& Hui, K.N. (2019), New Development of Online Retail in China and the Associated (Accounting) Challenges, lEEE Access Multidisciplinary Rapid Review, Open Access Journal, Digital Object Identifier April, 2019, 7, 39299-39304, ieeexpolere.ieee.org/stamp/stamp.jsp?tp=&arnumber=8669804, Erişim Tarihi: 22.02.2022
  • Yoo, GS. & Chun, K. (2021), A Study on The Development of A Game-type Language Education Service Platform Based on Metaverse, Journal of Digital Contents Society, 22 (9), September, 1377-1386.
Toplam 24 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm Araştırma Makaleleri
Yazarlar

Fatma Akyüz 0000-0002-7309-1586

Selçuk Gülten 0000-0001-9926-7351

Yayımlanma Tarihi 12 Ocak 2023
Gönderilme Tarihi 31 Mart 2022
Kabul Tarihi 15 Kasım 2022
Yayımlandığı Sayı Yıl 2023

Kaynak Göster

APA Akyüz, F., & Gülten, S. (2023). MUHASEBEDE DİJİTAL DÖNÜŞÜM: METAVERSE. Muhasebe Ve Denetime Bakış, 22(68), 91-108. https://doi.org/10.55322/mdbakis.1094864