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

Yıl 2023, Cilt: 22 Sayı: 68, 249 - 262, 12.01.2023

İbrahim Mert

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.

Anahtar Kelimeler

Muhasebede dijitalleşme, muhasebede bilgi teknolojisi, muhasebe eğitimi müfredatı, Digitalization in accounting, information technology in accounting, accounting education curriculum.

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

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.

Anahtar Kelimeler

Digitalization in accounting, information technology in accounting, accounting education curriculum.

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