Yapay Zekanın Muhasebede Kullanımı Üzerine Bir Araştırma

Öz

İş ortamında, teknoloji uygulamaları birçok avantaj sağlamaktadır. Özellikle yeni teknolojiler arasında, yapay zeka tabanlı sistemler; tekrarlayan işlemleri otomatikleştirme, belgeleri otomatik olarak yükleme, öğeleri sınıflandırma, toplanan verileri işleyerek üretilen bilgilerin doğruluğunu artırma, makine öğrenimini teşvik etme, mümkün olan en iyi sonucu elde etme yolunu önerme gibi çeşitli avantajlar sunmaktadır. Muhasebe, globalleşen iş hayatında yapay zeka ve dijital teknolojilerin kullanılması ve gelişmesiyle hızlı bir dönüşüm sürecine girmiştir. Muhasebenin işlevlerini iyi bir performansla yerine getirebilmesi için ve insan hatalarından uzak, zaman ve maliyet tasarrufu sağlayabilecek dijital teknoloji ve yapay zeka uygulamalarına duyulan ihtiyaç gün geçtikçe artmaktadır. Çeşitli bilgileri derleyen, analiz eden ve yorumlayan yapay zeka uygulamaları, muhasebe ve finans süreçlerinde kullanılmaya başlamıştır. Bu çalışmanın amacı; muhasebe alanında çalışanların yapay zeka ile ilgili farkındalıklarını ve yapay zeka uygula; malarının muhasebe süreçlerinde kullanma tutumlarını araştırmaktır. Araştırmada kolayda örnekleme yöntemiyle Bilecik ve Sakarya illerinde muhasebe alanında çalışan 108 katılımcıya anket uygulanmıştır. Analiz sonuçlarına göre yaş grupları açısından yapay zekanın gelecekte muhasebe alanında kullanılma olasılığı ve yapay zekanın muhasebe alanına etkisi ile ilgili görüşler arasında istatiksel olarak anlamlı farklar tespit edilmiştir. JEL Sınıflaması: M40 , M41

Anahtar Kelimeler

• Muhasebe
• Dijitalleşme
• Yapay zeka

A Research on the Use of Artificial Intelligence in Accounting

Öz

In the business environment, technology applications provide many advantages. Especially among the new tech; nologies, AI;based systems offer various benefits such as automating repetitive processes, automatically uploading documents, classifying items, increasing the accuracy of the information produced by processing the collected data, promoting machine learning and suggesting the way to achieve the best possible result. Accounting has entered a rapid transformation process with the use and development of artificial intelligence and digital technologies in globalising business life. In the globalising business life, the number of those who use the possibilities of using AI to process all information and documents from stakeholders without interruption and record them simultaneously is increasing. The aim of this study; to investigate the awareness of artificial intelligence of employees in the field of accounting and the attitudes of artificial intelligence practises in accounting processes. In the research, a survey was applied to 108 participants working in the field of accounting in Bilecik and Sakarya provinces using the convenience sampling method. According to the results of the analysis, statistically significant differences were found between the likelihood of AI in the field of accounting in the future in terms of age groups and the opinions of AI on the accounting field. JEL Classification : M40 , M41

Anahtar Kelimeler

• Accounting
• Digitalisation
• Artificial Intelligence

Kaynakça

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