İnceleme Makalesi
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MUHASEBE EĞİTİMİ VE ARAŞTIRMASINDA ÇOK DİSİPLİNLİ YAKLAŞIM: DİJİTALLEŞME VE MODERN YÖNTEMLER

Yıl 2023, , 249 - 262, 12.01.2023
https://doi.org/10.55322/mdbakis.1131174

Öz

Bu makale, muhasebe eğitimine modern teknolojilerin uyarlanması ve kullanılması durumunu
incelemeyi amaçlamaktadır. Çalışma, mesleki uygulamalardan gelen talebe cevap verebilmek
için muhasebe eğitim müfredatında hangi materyallerin dahil edilmesi gerektiğini gözlemlemeye
çalışmaktadır.
Araştırmanın yöntemi olarak, bu makalede geleceğin muhasebecilerini modern dünyaya hazırlamak
için muhasebe müfredatının değiştirilmesine yönelik ihtiyaçlarla ilgili araştırma soruları cevaplanmaya
çalışılmaktadır. Araştırma sorularına cevap bulmak için bir literatür tarama protokolü hazırlanmış ve
literatür taraması uygulaması bu protokol çerçevesinde gerçekleştirilmiştir. Bu çalışmada odaklanılan
araştırma soruları aşağıda verilmiştir:
Soru 1: Muhasebe eğitiminin planlanmasında dijital gelişmelerden yararlanmanın bir yolu var mı?
Soru 2: Muhasebede mevcut eğitim ve öğretim dijital çağa geçme olasılığını karşılıyor mu?
Soru 3: Dijital çağda muhasebe mezunlarının sahip olması gereken yetkinlikler ve beceriler nelerdir?
Makalenin bulguları, yeni geliştirilen teknolojilerin üniversitelerdeki eğitimin muhasebe müfredatına
kısmen uyarlandığını ortaya koymaktadır. Muhasebe müfredatlarında yeni teknolojilerle desteklenecek
önemli eğitim kurumları bulunmaktadır. Çalışma, belirli bölgelerdeki muhasebe müfredatının öğrencilere veri modelleme, etiketleme hakkında
bilgi vermediği ve XBRL (Genişletilebilir İşletme Raporlama Dili-Extensible Business Reporting
Language) gibi araçların muhasebe öğrencilerine tanıtılmadığı sonucuna varmıştır.

Kaynakça

  • ACCA (2020). The digital accountant: Digital skills in a transformed world. Professional insight report. ACCA.
  • Aulia, S. (2018). Vocational Higher Accounting Education in the Digital Era: Critical Review Opportunities and Challenges. In 3rd International Conference on Vocational Higher Education (ICVHE 2018). Atlantis Press.
  • Cengiz, E., Uyar, S. ve Utku, D.B. (2010). Attitudes and Explanators of Social Responsibility Accounting: A Case Study in Akdeniz University. In 6th International Conference on Business,
  • Management and Economics, on the dates between 07 - 09 October 2010, in Çesme / Izmir – Turkey.
  • CGMA (2019). CGMA Competency Framework 2019 edition. CGMA. https://www.cgma.org/resources/tools/cgma-competency-framework.html?cid=referral:AICPAInsights:CGMACompFW:5skillsBarPTA:aicpa&utm_medium=referral&utm_source=AICPAInsights&utm_campaign=CGMACompFW&utm_content=5skillsBarPTA.
  • Frias, E.R. ve Montano, J.L.A. (2013). Exploring the Use of Social Network Sites on Accounting Education: A Social Constructivist Approach, http://www.asepuc.org/banco/25.pdf.
  • Goulart, V.G., Liboni, L.B. ve Cezarino, L.O. (2021). Balancing Skills in the Digital Transformation Era: The Future of Jobs and the Role of Higher Education, Industry and Higher Education, Vol. 1, Issue 10, pp. 1-10, DOI: 10.1177/09504222211029796, journals.sagepub.com/home/ihe
  • Gulin, D., Hladika ve M., Valenta, I. (2019). Digitalization and the Challenges for the Accounting Profession, Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Rovinj, Croatia, 12-14 September 2019, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb, Vol. 5, pp. 502-511, http://hdl.handle.net/10419/207712
  • Holstrum, G. ve J. Jones. (1998). The Internet and Distance Learning in Accounting Education: A Hypertext-Linked Exploration of the Topic. Working paper for the Education Committee of the International Federation of Accountants (IFAC).
  • Holtkemper, O. (2020). Digitization of the management accounting function. 1st ed. Springer Gabler, Wiesbaden.
  • IAESB (2019). Handbook of International Education Pronouncements, International Accounting Education Standards Board, https://www.iaesb.org/publications/2019-handbook-international-education-standards
  • İşbil, N., Köroğlu, A.G.N. ve Zaif, F. (2021). Digital reporting in accounting: XBRL and integration to accounting department curriculum. Gazi Journal of Economics and Business 7 (3).
  • Lestari, S. ve Santoso, A. (2019). The Roles of Digital Literacy, Technology Literacy, and Human Literacy to Encourage Work Readiness of Accounting Education Students in the Fourth Industrial Revolution Era. KnE Social Sciences 3 (11): 513.
  • OECD (2019). Updating Education for Digital Era. Economic Outlook for Southeast Asia, China and India 2020: Rethinking Education for Digital Era.
  • Pan, G. ve Seow, P. (2016). Preparing accounting graduates for digital revolution: A critical review of information technology competencies and skills development. Journal of Education for Business 91 (3): 166-175.
  • Pavlykivska O. ve Marushchak L. (2019). Functional imperatives and dominant ideas of digital accounting system development. Business Risk in Changing Dynamics of Global Village 2: Monograph (Nysa), pp. 203-210.
  • Santouridis, I. (2015). Incorporating Information Technology into Accounting and Finance Higher Education Curricula in Greece. Procedia Economics and Finance, 7th International Conference, The Economies of Balkan and Eastern Europe Countries in the changed world, EBEEC 2015, May 8-10, 2015, Vol. 33, pp. 432-438.
  • Sarea, A., Alhadrami, A. ve Taufiq-Hail, G. (2021). COVID-19 and digitizing accounting education: empirical evidence from GCC. PSU Research Review 5 (1): 68-83.
  • Stumke, O. (2017). Information Technology in Accountancy Curricula: Necessity or Afterthought. International Journal of eBusiness and eGovernment Studies, Vol. 9, No. 2, ISSN: 2146-0744 (Online), pp. 121-136.
  • Tsiligiris, V. ve Bowyer, D. (2021). Exploring the impact of 4IR on skills and personal qualities for future accountants: a proposed conceptual framework for university accounting education. Accounting Education, Vol. 30, No. 6, pp. 621-649, https://doi.org/10.1080/09639284.2021.1938616
  • UNESCO (2021). Multidisciplinary approach. International Bureau of Education. http://www.ibe.unesco.org/en/glossary-curriculum-terminology/m/multidisciplinary-approach.

MULTIDISCIPLINARY APPROACH IN ACCOUNTING EDUCATION AND RESEARCH: DIGITALIZATION AND MODERN METHODS

Yıl 2023, , 249 - 262, 12.01.2023
https://doi.org/10.55322/mdbakis.1131174

Öz

This article aims to examine the adaptation and use of modern technologies in accounting education.
The study attempts to observe what materials should be included in the accounting education curriculum
in order to respond to the demand from professional practice.
As a research method, this article attempts to answer research questions about the need to change the
accounting curriculum to prepare future accountants for the modern world. In order to find answers to
the research questions, a literature review protocol was prepared and the literature review application
was carried out within the framework of this protocol. The research questions focused in this study
are given below:
Question 1: Is there a way to take advantage of digital developments in planning accounting education?
Question 2: Does the current education and training in accounting meet the possibility of transitioning
to the digital age?
Question 3: What are the competencies and exhibits that accounting graduates should have in the
digital age?
The findings of the article reveal that newly developed technologies are partially adapted to the
accounting curriculum of education in universities. There are important educational institutions to be
supported with new technologies in accounting curricula.
The study concluded that the accounting curriculum in certain regions did not teach students about
data modeling, labeling, and tools such as XBRL (Extensible Business Reporting Language) were not
introduced to accounting students.

Kaynakça

  • ACCA (2020). The digital accountant: Digital skills in a transformed world. Professional insight report. ACCA.
  • Aulia, S. (2018). Vocational Higher Accounting Education in the Digital Era: Critical Review Opportunities and Challenges. In 3rd International Conference on Vocational Higher Education (ICVHE 2018). Atlantis Press.
  • Cengiz, E., Uyar, S. ve Utku, D.B. (2010). Attitudes and Explanators of Social Responsibility Accounting: A Case Study in Akdeniz University. In 6th International Conference on Business,
  • Management and Economics, on the dates between 07 - 09 October 2010, in Çesme / Izmir – Turkey.
  • CGMA (2019). CGMA Competency Framework 2019 edition. CGMA. https://www.cgma.org/resources/tools/cgma-competency-framework.html?cid=referral:AICPAInsights:CGMACompFW:5skillsBarPTA:aicpa&utm_medium=referral&utm_source=AICPAInsights&utm_campaign=CGMACompFW&utm_content=5skillsBarPTA.
  • Frias, E.R. ve Montano, J.L.A. (2013). Exploring the Use of Social Network Sites on Accounting Education: A Social Constructivist Approach, http://www.asepuc.org/banco/25.pdf.
  • Goulart, V.G., Liboni, L.B. ve Cezarino, L.O. (2021). Balancing Skills in the Digital Transformation Era: The Future of Jobs and the Role of Higher Education, Industry and Higher Education, Vol. 1, Issue 10, pp. 1-10, DOI: 10.1177/09504222211029796, journals.sagepub.com/home/ihe
  • Gulin, D., Hladika ve M., Valenta, I. (2019). Digitalization and the Challenges for the Accounting Profession, Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Rovinj, Croatia, 12-14 September 2019, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb, Vol. 5, pp. 502-511, http://hdl.handle.net/10419/207712
  • Holstrum, G. ve J. Jones. (1998). The Internet and Distance Learning in Accounting Education: A Hypertext-Linked Exploration of the Topic. Working paper for the Education Committee of the International Federation of Accountants (IFAC).
  • Holtkemper, O. (2020). Digitization of the management accounting function. 1st ed. Springer Gabler, Wiesbaden.
  • IAESB (2019). Handbook of International Education Pronouncements, International Accounting Education Standards Board, https://www.iaesb.org/publications/2019-handbook-international-education-standards
  • İşbil, N., Köroğlu, A.G.N. ve Zaif, F. (2021). Digital reporting in accounting: XBRL and integration to accounting department curriculum. Gazi Journal of Economics and Business 7 (3).
  • Lestari, S. ve Santoso, A. (2019). The Roles of Digital Literacy, Technology Literacy, and Human Literacy to Encourage Work Readiness of Accounting Education Students in the Fourth Industrial Revolution Era. KnE Social Sciences 3 (11): 513.
  • OECD (2019). Updating Education for Digital Era. Economic Outlook for Southeast Asia, China and India 2020: Rethinking Education for Digital Era.
  • Pan, G. ve Seow, P. (2016). Preparing accounting graduates for digital revolution: A critical review of information technology competencies and skills development. Journal of Education for Business 91 (3): 166-175.
  • Pavlykivska O. ve Marushchak L. (2019). Functional imperatives and dominant ideas of digital accounting system development. Business Risk in Changing Dynamics of Global Village 2: Monograph (Nysa), pp. 203-210.
  • Santouridis, I. (2015). Incorporating Information Technology into Accounting and Finance Higher Education Curricula in Greece. Procedia Economics and Finance, 7th International Conference, The Economies of Balkan and Eastern Europe Countries in the changed world, EBEEC 2015, May 8-10, 2015, Vol. 33, pp. 432-438.
  • Sarea, A., Alhadrami, A. ve Taufiq-Hail, G. (2021). COVID-19 and digitizing accounting education: empirical evidence from GCC. PSU Research Review 5 (1): 68-83.
  • Stumke, O. (2017). Information Technology in Accountancy Curricula: Necessity or Afterthought. International Journal of eBusiness and eGovernment Studies, Vol. 9, No. 2, ISSN: 2146-0744 (Online), pp. 121-136.
  • Tsiligiris, V. ve Bowyer, D. (2021). Exploring the impact of 4IR on skills and personal qualities for future accountants: a proposed conceptual framework for university accounting education. Accounting Education, Vol. 30, No. 6, pp. 621-649, https://doi.org/10.1080/09639284.2021.1938616
  • UNESCO (2021). Multidisciplinary approach. International Bureau of Education. http://www.ibe.unesco.org/en/glossary-curriculum-terminology/m/multidisciplinary-approach.
Toplam 21 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm İnceleme Makalesi
Yazarlar

İbrahim Mert 0000-0003-3745-8405

Yayımlanma Tarihi 12 Ocak 2023
Gönderilme Tarihi 15 Haziran 2022
Kabul Tarihi 25 Temmuz 2022
Yayımlandığı Sayı Yıl 2023

Kaynak Göster

APA Mert, İ. (2023). MUHASEBE EĞİTİMİ VE ARAŞTIRMASINDA ÇOK DİSİPLİNLİ YAKLAŞIM: DİJİTALLEŞME VE MODERN YÖNTEMLER. Muhasebe Ve Denetime Bakış, 22(68), 249-262. https://doi.org/10.55322/mdbakis.1131174