Yapay Zekânın Muhasebe Mesleğinde Kullanımına İlişkin Destekleyici ve Dışlayıcı Yaklaşım: Aydın İli Mali Müşavirlerinin Kaygıları Perspektifinden Bir İnceleme

Yıl 2025, , 193 - 219, 14.05.2025

Hatice Gökbulut Kazan

https://doi.org/10.55322/mdbakis.1637723

Öz

Hayatın tüm alanlarına sirayet etmekte olan yapay zekâ, muhasebe mesleğini de etkilemeye başlamıştır. Muhasebe profesyonelleri yapay zekâ ve onunla birlikte gelişen yeniliklerden mutlaka etkilenecektir. Bu etkiler kolaylaştırıcı olabileceği gibi kendi içerisinde çeşitli riskler ve boşluklar da barındırmaktadır. Bu haliyle yapay zekâ, muhasebe mesleği açısından birtakım kaygıları da beraberinde getirmektedir. Bu çalışma, mali müşavirlerin muhasebede yapay zekâ kullanımına yönelik destekleyici ve dışlayıcı yaklaşımlarını inceleyerek, yapay zekâya ilişkin tutumları şekillendiren kaygıları ve bakış açılarını aydınlatmayı amaçlamıştır. Buradan hareketle bir nicel araştırma sürecine dayalı olarak Aydın ilinde görev yapan mali müşavirlerden uygun örnekleme yoluyla 234 katılımcıdan online anket yoluyla elde edilen birincil veriler SPSS istatistik yazılımında analiz edilmiştir. Erişilen bulgular meslek mensuplarının yapay zekâya ilişkin kaygılarının olduğunu, bu kaygıların yapay zekâyı destekleyici yaklaşımları azaltıcı, dışlayıcı yaklaşımları ise artırıcı bir etkisi olduğu görülmüştür. Yapay zekâ kaygısı arttıkça, bireylerin destekleyici yaklaşım düzeylerinin azaldığı anlaşılmıştır. Yapay zekâ farkındalığı yüksek olan mali müşavirlerde ise dışlayıcı etki daha az olmuştur.

Anahtar Kelimeler

Mali müşavirler, muhasebe mesleği, yapay zekâ

Supportive and Exclusionary Approaches to the Use of Artificial Intelligence in the Accounting Profession: An Analysis of Financial Advisors in Aydın Province from the Perspective of Anxiety

Öz

Artificial intelligence (AI) has permeated various domains of life, including the accounting profession. Accounting professionals are inevitably influenced by AI and the innovations it brings. While these effects can be facilitative, they also introduce various risks and gaps. Consequently, AI raises several concerns for the accounting profession. This study aims to elucidate the concerns and perspectives that shape attitudes toward AI by examining the supportive and exclusionary approaches of financial advisors regarding the use of AI in accounting. To accomplish this, primary data was collected through an online survey administered to 234 participants using a convenience sampling method among financial advisors in Aydın Province. A quantitative research methodology was employed, and the data were analyzed using SPSS statistical software. The findings indicate that members of the profession harbor concerns regarding AI, which negatively influence supportive approaches while positively impacting exclusionary attitudes. Specifically, as concerns about AI increase, the supportive attitude levels of individuals tend to diminish. Furthermore, the exclusionary effect is found to be less pronounced among financial advisors with a high level of awareness regarding AI.

Anahtar Kelimeler

Financial advisors, accounting profession, artificial intelligence

Kaynakça

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