A Review of Technology Focused Accounting Studies: A Systematic Literature Review Based on the Journal Park Database and Journal of Emerging Technologies

Öz

This study aims to conduct a systematic literature review based on the Journal of Emerging Technologies
in Accounting and Dergi Park database to see the trends and keywords of studies in the respective fields in both
English and Turkish via providing a comparison. According to the systematic review, it might be said that the
most used topics are XBRL, artificial intelligence, data analytics, and blockchain in the technological aspect and
audit in the accounting aspect of the studies reviewed. The number of studies in Turkish lags the English studies
in the respective field. The limited number of Turkish studies seems to be consistent with the English literature in
terms of the topic, content, and scope. 

Anahtar Kelimeler

• accounting
• technology
• accounting literature

Teknoloji Odaklı Muhasebe Çalışmalarına Genel Bir Bakış: DergiPark Akademik Veri Tabanı ve Journal of Emerging Technologies Temelinde Sistematik Bir Literatür Taraması

Öz

Bu çalışma, Journal of Emerging Technologies in Accounting ve Dergi Park veri tabanına dayalı
sistematik bir literatür taraması yaparak muhasebe alanında teknolojik yeniliklerin adaptasyonunu içeren
çalışmaların eğilimlerini ve öne çıkan anahtar kelimelerin hem İngilizce hem de Türkçe literatüre dayalı bir
karşılaştırma sunmak suretiyle incelemeyi amaçlamıştır. Sistematik literatür taramasından elde edilen sonuçlara
göre, incelenen çalışmalarda en çok kullanılan konuların başında teknolojik açıdan XBRL, yapay zeka, veri
analitiği ve blok zinciri ile muhasebe açısından denetimin geldiği söylenebilir. Ayrıca, ilgili Türkçe literatürde
yapılan çalışmaların sayısının İngilizce çalışmaların gerisinde kaldığı söylenebilir. Öte yandan sınırlı sayıdaki
Türkçe çalışmalar, konu, içerik ve kapsam bakımından İngilizce literatür ile uyumlu görünmektedir

Anahtar Kelimeler

• Muhasebe
• Teknoloji
• Muhasebe Literatürü

Kaynakça

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