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THE PLACE OF ARTIFICIAL INTELLIGENCE IN BUSINESS AND ACCOUNTING CURRICULUM: COMPARATIVE ANALYSIS OF UNIVERSITY CURRICULUM IN TÜRKİYE AND OTHER COUNTRIES

Yıl 2024, Cilt: 24 Sayı: 73, 157 - 176, 10.09.2024
https://doi.org/10.55322/mdbakis.1500479

Öz

Artificial intelligence is one of the key technologies that trigger digital transformation and will shape the future in all areas of life. Universities that train the professionals of the future should adapt their curricula in business and accounting education to artificial intelligence and new technologies, and prepare the accounting employees of the future for the expected great transformation. The aim of the study is to investigate the presence of artificial intelligence and artificial intelligence-related courses in the undergraduate, master's and doctoral program curricula of business and accounting departments in universities in Turkey and other countries. The sample of the research consists of the top 52 universities from other countries in the 2023 accounting and finance field overall success category under the title of THE World University Rankings and 52 Turkish universities in the rankings. Document analysis method was used in the research. The findings revealed that artificial intelligence and artificial intelligence-related courses are given more in business departments according to the department in Turkey, in foundation universities according to university type, in universities of other countries when comparing universities in Turkey and other countries, and in universities with accreditation when comparing according to AASCB accreditation.

Kaynakça

  • Alamin, A. A., Wilkin, C. L., Yeoh, W. & Warren, M. (2020). The İmpact of Self-Efficacy on Accountants' Behavioral İntention to Adopt and Use Accounting Information Systems, Journal of Information Systems, 34(3), 31–46. https://doi.org/10.2308/isys-52617.
  • Antepli, A. (2018). Endüstri 4.0; Muhasebe Eğitimine ve Muhasebecilik Mesleğine Yansımaları. International Journal of Social and Humanities Sciences Research, 5(29), 3506-3514. https://doi.org/10.26450/jshsr.761.
  • Bağdat, A. (2022). Muhasebe Eğitiminde E-Muhasebe ve Endüstri 4.0 Teknolojisi Dersleri Üzerine Müfredat Önerisi. Abant Sosyal Bilimler Dergisi, 22(2), 924-937. doi: 10.11616/asbi.1104332.
  • Baldwin-Morgan, A.A. (1995). Integrating Artificial Intelligence Into The Accounting Curriculum. Accounting Education, 4(3), 217-229. ttps://doi.org/10.1080/09639289500000026.
  • Digital Britannica, https://www.britannica.com/technology/artificial-intelligence (Çevrimiçi Sözlük) Cheng, X., Dunn, R., Holt, T., Inger, K., Jenkins, J. G., Jones, J., Long, J. H., Loraas, T. M., Mathis, M., Stanley, J. D. & Wood, D. A. (2023). Artificial Intelligence’s Capabilities, Limitations, and Impact on Accounting Education: Investigating ChatGPT’s Performance on Educational Accounting Cases. Issues In Accounting Education, 38(4), 1-25, https://doi.org/10.2308/ISSUES-2023-032.
  • Eskin, İ. & Arısoy, Ö. (2023). Muhasebe Eğitiminde Dijital Yetkinlikler: Türk Muhasebe Müfredatı Üzerine Bir İnceleme. Pamukkale Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 58, 169-192. https://doi.org/10.30794/pausbed.1228489.
  • Europe Parliament Briefing (2019). Economic Impact of Artificial Intelligence. https://www.europarl.europa.eu/RegData/etudes/BRIE/2019/637967/EPRS_BRI(2019)637967_EN.pdf, Erişim Tarihi: 20.12.2023.
  • Grabinska, B., Andrzejewski, M. & Grabinski, K. (2021). The Students’ And Graduates’ Perception Of The Potential Usefulness Of Artificial Intelligence (AI) İn The Academic Curricula Of Finance And Accounting Courses. e-mentor, 5 (92), 16-25.
  • Hasan, A.R. (2022). Artificial Intelligence (AI) in Accounting & Auditing: A Literature Review. Open Journal of Business and Management, 2022, 10, 440-465
  • Holmes, A.F. & Douglas, A. (2022). Artificial Intelligence: Reshaping the Accounting Profession and the Disruption to Accounting Education, Emerging Technologies, 19(1), 53-68.
  • https://www.wsj.com/articles/kpmg-plans-2-billion-investment-in-ai-and-cloud-services-e4fd0dd5.
  • Kıymetli Şen, İ. & Terzi, S. (2022). Yapay zekâ ve Muhasebe Trendlerinde Muhasebe Eğitimine Yönelik Öneriler. Journal Of Business In The Digital Age, 5(2), 106-113. DOI: 10.46238/jobda.1131381.
  • Mckinsey & Company (2023) https://www.mckinsey.com/capabilities/quantumblack/our-insights/the-state-of-ai-in-2023-generative-ais-breakout-year
  • Mert, İ. (2023). Muhasebe Eğitimi ve Araştırmasında Çok Disiplinli Yaklaşım: Dijitalleşme ve Modern Yöntemler. Muhasebe ve Denetime Bakış, 68, 249-262, https://doi.org/10.55322/mdbakis.1131174.
  • Miao, F., Holmes, W., Huang, R. & Zhang, H., (2021). AI And Education: Guidance For Policy-Makers. UNESCO, https://doi.org/10.54675/PCSP7350, https://unesdoc.unesco.org/ark:/48223/pf0000376709, Erişim Tarihi: 10.12.2023.
  • Moore, W.B. & Felo, A. (2021). The evolution of accounting technology education: Analytics to STEM. Journal of Education For Business, 97 (2), 105-111. https://doi.org/10.1080/08832323.2021.1895045.
  • Naaz, H. (2023). The Emergence of Artificial Intelligence in Auditing: Opportunities and Challenge. International Journal of Management and Commerce Innovations ISSN 2348-7585 (Online) Vol. 11 (1), 252-257
  • Ng, C. & Alarcon, J. (2021). Artificial Intelligence ın Accounting. Routledge.
  • Qasim, A. & Kharbat, F.F. (2020). Blockchain Technology, Business Data Analytics and Artificial Intelligence: Use in the Accounting Profession and Ideas for Inclusion into the Accounting Curriculum. Journal of Emerging Technologies In Accounting, 17(1), 107-117. DOI: 10.2308/jeta-52649.
  • Qasim, A., Refae, G. & Eletter, S. (2022). Embracing Emerging Technologies And Artificial Intelligence İnto The Undergraduate Accounting Curriculum: Reflections From The UAE. Journal of Emerging Technologies in Accounting, 19 (2): 155–169. https://doi.org/10.2308/JETA-2020-090.
  • Romero-Carazas, R., Dávila-Fernández, S. I., Vallejos-Tafur, J. B., Ochoa-Tataje, F. A., Samaniego-Montoya, C. M., Torres-Sánchez, J. A., Porras-Roque, M. S., Espiritu-Martinez & A. P. (2023). Artificial Intelligence in Accounting Education and its Trends in Scopus: A Bibliometric Analysis, Migration Letters, 20(7), 343-357.
  • Schwab, K. (2016). The Fourth Industrial Revolution, World Economic Forum, Switzerland.
  • Surianti, M. (2020). Development of Accounting Curriculum Model Based on Industrial Revolution Approach. Research Journal Of Finance and Accounting, 11(2), 116-123.
  • Ucoğlu, D. (2020). Yapay zekâ Teknolojisinin Muhasebe Mesleğine ve Eğitimine Etkileri. Press Academia, 1, 16-21. DOI: 10.17261/Pressacademia.2020.1232.
  • Varol, N. (2023). Dijital Dönüşüm ve Yapay Zekâ: Muhasebenin ve Denetimin Geleceği. Journal of Auditing and Assurance Services, 3(2), 162-184.
  • World Economic Forum (2020). The Future of Jobs Report, https://www3.weforum.org/docs/WEF_Future_of_Jobs_2020.pdf, Erişim Tarihi: 12.11.2023.
  • https://www.tableau.com/data-insights/ai/history
  • Chukwudi, O., Echefu, S., Boniface, U., & Victoria, C. (2018). Effect of Artificial Intelligence on the Performance of Accounting Operations among Accounting Firms in South East Nigeria. Asian Journal of Economics, Business and Accounting, 7, 1-11.

İŞLETME VE MUHASEBE MÜFREDATINDA YAPAY ZEKÂNIN YERİ: TÜRKİYE VE DİĞER ÜLKE ÜNİVERSİTE MÜFREDATLARININ KARŞILAŞTIRMALI ANALİZİ

Yıl 2024, Cilt: 24 Sayı: 73, 157 - 176, 10.09.2024
https://doi.org/10.55322/mdbakis.1500479

Öz

Yapay zekâ dijital dönüşümü tetikleyen ve yaşamın her alanında geleceği şekillendirecek olan anahtar teknolojilerden biridir. Geleceğin meslek mensuplarını yetiştiren üniversiteler işletme ve muhasebe eğitiminde müfredatlarını yapay zekâ ve yeni teknolojilere uyumlu hale getirmeli, geleceğin muhasebe çalışanlarını beklenen büyük dönüşüme hazırlamalıdır. Çalışmanın amacı Türkiye ve diğer ülke üniversitelerindeki işletme ve muhasebe bölümlerinin lisans, yüksek lisans ve doktora programı müfredatlarında yapay zekâ ve yapay zekâya ilişkin derslerin mevcudiyetini araştırmaktır. Araştırmanın örneklemini THE endeksi Dünya Üniversite Sıralamaları (World University Rankings) başlığı altında 2023 yılı muhasebe ve finansman alanı genel başarı (overall) kategorisindeki ilk 52 diğer ülke üniversitesi ile sıralamada yer alan 52 Türk üniversitesi oluşturmaktadır. Araştırmada doküman analizi yöntemi kullanılmıştır. Bulgular, Türkiye’de bölüme göre işletme bölümlerinde, üniversite türüne göre ise vakıf üniversitelerinde, Türkiye ve diğer ülke üniversitelerinin karşılaştırmasında diğer ülke üniversitelerinde, AASCB akreditasyonuna göre yapılan karşılaştırmada ise akreditasyonu olan üniversitelerde yapay zekâ ve yapay zekâ ile ilgili derslere daha fazla yer verildiğini ortaya koymuştur.

Kaynakça

  • Alamin, A. A., Wilkin, C. L., Yeoh, W. & Warren, M. (2020). The İmpact of Self-Efficacy on Accountants' Behavioral İntention to Adopt and Use Accounting Information Systems, Journal of Information Systems, 34(3), 31–46. https://doi.org/10.2308/isys-52617.
  • Antepli, A. (2018). Endüstri 4.0; Muhasebe Eğitimine ve Muhasebecilik Mesleğine Yansımaları. International Journal of Social and Humanities Sciences Research, 5(29), 3506-3514. https://doi.org/10.26450/jshsr.761.
  • Bağdat, A. (2022). Muhasebe Eğitiminde E-Muhasebe ve Endüstri 4.0 Teknolojisi Dersleri Üzerine Müfredat Önerisi. Abant Sosyal Bilimler Dergisi, 22(2), 924-937. doi: 10.11616/asbi.1104332.
  • Baldwin-Morgan, A.A. (1995). Integrating Artificial Intelligence Into The Accounting Curriculum. Accounting Education, 4(3), 217-229. ttps://doi.org/10.1080/09639289500000026.
  • Digital Britannica, https://www.britannica.com/technology/artificial-intelligence (Çevrimiçi Sözlük) Cheng, X., Dunn, R., Holt, T., Inger, K., Jenkins, J. G., Jones, J., Long, J. H., Loraas, T. M., Mathis, M., Stanley, J. D. & Wood, D. A. (2023). Artificial Intelligence’s Capabilities, Limitations, and Impact on Accounting Education: Investigating ChatGPT’s Performance on Educational Accounting Cases. Issues In Accounting Education, 38(4), 1-25, https://doi.org/10.2308/ISSUES-2023-032.
  • Eskin, İ. & Arısoy, Ö. (2023). Muhasebe Eğitiminde Dijital Yetkinlikler: Türk Muhasebe Müfredatı Üzerine Bir İnceleme. Pamukkale Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 58, 169-192. https://doi.org/10.30794/pausbed.1228489.
  • Europe Parliament Briefing (2019). Economic Impact of Artificial Intelligence. https://www.europarl.europa.eu/RegData/etudes/BRIE/2019/637967/EPRS_BRI(2019)637967_EN.pdf, Erişim Tarihi: 20.12.2023.
  • Grabinska, B., Andrzejewski, M. & Grabinski, K. (2021). The Students’ And Graduates’ Perception Of The Potential Usefulness Of Artificial Intelligence (AI) İn The Academic Curricula Of Finance And Accounting Courses. e-mentor, 5 (92), 16-25.
  • Hasan, A.R. (2022). Artificial Intelligence (AI) in Accounting & Auditing: A Literature Review. Open Journal of Business and Management, 2022, 10, 440-465
  • Holmes, A.F. & Douglas, A. (2022). Artificial Intelligence: Reshaping the Accounting Profession and the Disruption to Accounting Education, Emerging Technologies, 19(1), 53-68.
  • https://www.wsj.com/articles/kpmg-plans-2-billion-investment-in-ai-and-cloud-services-e4fd0dd5.
  • Kıymetli Şen, İ. & Terzi, S. (2022). Yapay zekâ ve Muhasebe Trendlerinde Muhasebe Eğitimine Yönelik Öneriler. Journal Of Business In The Digital Age, 5(2), 106-113. DOI: 10.46238/jobda.1131381.
  • Mckinsey & Company (2023) https://www.mckinsey.com/capabilities/quantumblack/our-insights/the-state-of-ai-in-2023-generative-ais-breakout-year
  • Mert, İ. (2023). Muhasebe Eğitimi ve Araştırmasında Çok Disiplinli Yaklaşım: Dijitalleşme ve Modern Yöntemler. Muhasebe ve Denetime Bakış, 68, 249-262, https://doi.org/10.55322/mdbakis.1131174.
  • Miao, F., Holmes, W., Huang, R. & Zhang, H., (2021). AI And Education: Guidance For Policy-Makers. UNESCO, https://doi.org/10.54675/PCSP7350, https://unesdoc.unesco.org/ark:/48223/pf0000376709, Erişim Tarihi: 10.12.2023.
  • Moore, W.B. & Felo, A. (2021). The evolution of accounting technology education: Analytics to STEM. Journal of Education For Business, 97 (2), 105-111. https://doi.org/10.1080/08832323.2021.1895045.
  • Naaz, H. (2023). The Emergence of Artificial Intelligence in Auditing: Opportunities and Challenge. International Journal of Management and Commerce Innovations ISSN 2348-7585 (Online) Vol. 11 (1), 252-257
  • Ng, C. & Alarcon, J. (2021). Artificial Intelligence ın Accounting. Routledge.
  • Qasim, A. & Kharbat, F.F. (2020). Blockchain Technology, Business Data Analytics and Artificial Intelligence: Use in the Accounting Profession and Ideas for Inclusion into the Accounting Curriculum. Journal of Emerging Technologies In Accounting, 17(1), 107-117. DOI: 10.2308/jeta-52649.
  • Qasim, A., Refae, G. & Eletter, S. (2022). Embracing Emerging Technologies And Artificial Intelligence İnto The Undergraduate Accounting Curriculum: Reflections From The UAE. Journal of Emerging Technologies in Accounting, 19 (2): 155–169. https://doi.org/10.2308/JETA-2020-090.
  • Romero-Carazas, R., Dávila-Fernández, S. I., Vallejos-Tafur, J. B., Ochoa-Tataje, F. A., Samaniego-Montoya, C. M., Torres-Sánchez, J. A., Porras-Roque, M. S., Espiritu-Martinez & A. P. (2023). Artificial Intelligence in Accounting Education and its Trends in Scopus: A Bibliometric Analysis, Migration Letters, 20(7), 343-357.
  • Schwab, K. (2016). The Fourth Industrial Revolution, World Economic Forum, Switzerland.
  • Surianti, M. (2020). Development of Accounting Curriculum Model Based on Industrial Revolution Approach. Research Journal Of Finance and Accounting, 11(2), 116-123.
  • Ucoğlu, D. (2020). Yapay zekâ Teknolojisinin Muhasebe Mesleğine ve Eğitimine Etkileri. Press Academia, 1, 16-21. DOI: 10.17261/Pressacademia.2020.1232.
  • Varol, N. (2023). Dijital Dönüşüm ve Yapay Zekâ: Muhasebenin ve Denetimin Geleceği. Journal of Auditing and Assurance Services, 3(2), 162-184.
  • World Economic Forum (2020). The Future of Jobs Report, https://www3.weforum.org/docs/WEF_Future_of_Jobs_2020.pdf, Erişim Tarihi: 12.11.2023.
  • https://www.tableau.com/data-insights/ai/history
  • Chukwudi, O., Echefu, S., Boniface, U., & Victoria, C. (2018). Effect of Artificial Intelligence on the Performance of Accounting Operations among Accounting Firms in South East Nigeria. Asian Journal of Economics, Business and Accounting, 7, 1-11.
Toplam 28 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm Araştırma Makaleleri
Yazarlar

Yusuf Kaldırım 0000-0002-9725-7069

Zeliha Kaldırım 0000-0002-7514-1006

Yayımlanma Tarihi 10 Eylül 2024
Gönderilme Tarihi 12 Haziran 2024
Kabul Tarihi 14 Ağustos 2024
Yayımlandığı Sayı Yıl 2024 Cilt: 24 Sayı: 73

Kaynak Göster

APA Kaldırım, Y., & Kaldırım, Z. (2024). İŞLETME VE MUHASEBE MÜFREDATINDA YAPAY ZEKÂNIN YERİ: TÜRKİYE VE DİĞER ÜLKE ÜNİVERSİTE MÜFREDATLARININ KARŞILAŞTIRMALI ANALİZİ. Muhasebe Ve Denetime Bakış, 24(73), 157-176. https://doi.org/10.55322/mdbakis.1500479