Muhasebede Yapay Zekâ Kullanım Etiği

Yıl 2024, Sayı: 71, 1 - 11, 01.08.2024

Uğur Bellikli

https://doi.org/10.26650/MED.1490433

Öz

Bu çalışmanın amacı, sistematik bir derlemeyle muhasebe alanında yapay zekânın kullanım etiğine ilişkin bir öngörü sağlamaktır. Yapay zekânın görevleri otomatikleştirmesi, tanımlamaları oldukça hızlı yapması ve doğası gereği yapılan işlemlerde doğruluğu artırması onu popüler kılmıştır. Ancak yapay zekâya olan ileri düzeydeki bağımlılık, olası gizlilik ihlalleri, şeffaflık ve yapay zekânın kullanımından doğan sorumluluk gibi etik endişeler de göz ardı edilemeyecek önemli konulardır. Bu çalışmada öncelikle muhasebe alanında yapay zekâ kullanımının potansiyel faydalarına değinilmiş, ardından bahsi geçen etik endişeler ele alınmıştır. Çalışmada söz konusu etik endişelerin giderilmesi için muhasebe alanında yapay zekâ kullanımına ilişkin etik bir çerçeve önerisi sunulmuştur. Bunun yanı sıra muhasebe alanındaki paydaşların yapay zekânın kullanımından ötürü kaynaklanan sorumlulukları ve onlara düşen roller de ele alınmıştır. Muhasebe alanında yapay zekânın kullanımına ilişkin net etik kuralların belirlenmesi gerekir.

Anahtar Kelimeler

Yapay zekâ, Muhasebe, Muhasebe etiği

Ethics of Artificial Intelligence (AI) Use in Accounting

Öz

The aim of this study was to provide an overview of the ethical use of artificial intelligence in the field of accounting through a systematic review. The automation of tasks by artificial intelligence, its ability to perform identifications quickly, and its inherent nature of increasing operational accuracy have made it popular. However, the advanced dependence on AI also brings significant ethical concerns that cannot be overlooked, such as potential breaches of privacy, transparency, and accountability due to AI use. In this study, the potential benefits of using artificial intelligence in the field of accounting are discussed, followed by an examination of the aforementioned ethical concerns. This study proposes an ethical framework for the use of AI in accounting to address the aforementioned ethical concerns. In addition, the responsibilities and roles of stakeholders in the accounting field arising from the use of AI are also addressed. Clear ethical guidelines for the use of AI accounting are needed.

Anahtar Kelimeler

Artificial Intelligence (AI), Accounting, Accounting ethics

Kaynakça

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