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

Yıl 2021, Sayı: 91, 81 - 102, 05.07.2021

Ümmügülsüm Zor , Tolga Ala

https://doi.org/10.25095/mufad.875237

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

Kaynakça

  • Ağdeniz, Şafak - Yıldız, Birol (2018), “Muhasebede Analiz Yöntemi Olarak Metin Madenciliği”, Muhasebe Bilim Dünyası Dergisi, 20 (2), ss. 286-315.
  • Akyel, Nermin – Seçkin, Keziban (2012), “K-En Yakın Komşuluk Algoritmasının Hile Denetiminde Kullanımı”, Muhasebe ve Vergi Uygulamaları Dergisi, (1), ss. 21-40.
  • Alawadhi, Abdullah - Byrnes, Paul (2019), “Clustering University Programs in Accounting to Enhance Selection Productivity: Precursor to Recommendation System Development” Journal of Emerging Technologies in Accounting, 16 (1), pp. 65–79.
  • Appelbaum, Deniz (2016), “Securing Big Data Provenance for Auditors: The Big Data Provenance Black Box as Reliable Evidence”, Journal of Emerging Technologies in Accounting, 13 (1), pp. 17–36.
  • Appelbaum, Deniz – Nehmer, Robert (2017), “Using Drones in Internal and External Audits: An Exploratory Framework” , Journal of Emerging Technologies in Accounting, 14 (1), pp. 99–113.
  • Aslan, Ümmühan – Özerhan, Yıldız (2017), “Big Data, Muhasebe Ve Muhasebe Mesleği”, Muhasebe Bilim Dünyası Dergisi Aralık,19(4), ss. 862-883
  • Boritz, J. Efrim - No, Won, Gyun (2016), “Computer-Assisted Functions for Auditing XBRL-Related Documents”, Journal of Emerging Technologies in Accounting, 13 (1), pp. 53–83.
  • Boritz, J. Efrim - Hayes, Louise - Timoshenko Lev M. (2016), “Determinants of the Readability of SOX 404 Reports”, Journal of Emerging Technologies in Accounting,13 (2), pp. 145–168.
  • Cagle, Melisa (2020), “A Mapping Analysis of Blockchain Applications Within The Field of Auditing”, Muhasebe Bilim Dünyası Dergisi, 22 (4), ss. 695-724.
  • Cebeci, Yasin - Gökçen, Gürbüz (2019), “Gerçeğe Uygun Değer Hiyerarşisine İlişkin Borsa İstanbul’da İçerik Analizi”, Journal of Research in Business, 4 (2), ss. 196-215. Retrieved from https://dergipark.org.tr/tr/pub/jrb/issue/50165/630873
  • Cho, Soohyun - Vasarhelyi, Miklos A. - Sun, Ting (Sophia) – Zhang, Chanyuan (Abigail) (2020), “Learning from Machine Learning in Accounting and Assurance”, Journal of Emerging Technologies in Accounting, 17 (1), pp. 1–10.
  • Chou, Chi-Chun – Chang, Janie – Chin, Chen-Lung – Chiang, Wei-Ta (2018), “Measuring the Consistency of Quantitative and Qualitative Information in Financial Reports: A Design Science Approach”, Journal of Emerging Technologies in Accounting, 15 (2), pp. 93–109.
  • Coyne, Joshua, G. – McMickle, Peter, L. (2017), “Can Blockchains Serve an Accounting Purpose?” Journal of Emerging Technologies in Accounting, 14 (2), pp. 101–111.
  • Çıtak, Nermin (2009), “Güvenilir Finansal Raporlama Açısından Genişletilebilir İşletme Raporlama Dilinin (XBRL) Önemi Ve Dünya Ülkelerindeki Uygulaması”, Muhasebe ve Vergi Uygulamaları Dergisi, 2009-2, ss.1.-19.
  • Dai, Jun – Vasarhelyi, Miklos, A. (2016), “Imagineering Audit 4.0”, Journal of Emerging Technologies in Accounting, 13 (1), pp. 1–15.
  • Dayı, Faruk- Sezgi̇n Alp, Özge (2020), “Havayolu Şirketlerinde Etkinlik Tahmini: Asya Pasifik Şirketlerinde Bir Uygulama”, Muhasebe ve Finansman Dergisi, 86, ss. 185-204.
  • Demirel, Demokaan - Eri̇s, Vedat (2019), “Bankacılık ve Finansal Hizmetlerde Yenilikçilik Ve Teknoloji Uygulamaları: Türkiye İş Bankası Örneği”, PressAcademia Procedia, 9 (1), ss. 226-230.
  • Demirkol, İsa – Köksal, İmdat - Çiçek, Ali (2020), “Türkiye Şeker Fabrikalarının Üretim Ve Nakit Yönetimi Süreçlerinin Veri Zarflama Analizi İle Araştırılması”, Academic Review of Humanities and Social Sciences, 3 (2), ss. 500-516.
  • Du, Hui - Wu, Kean (2018), “XBRL Mandate and Timeliness of Financial Reporting: Do XBRL Filings Take Longer?”, Journal of Emerging Technologies in Accounting, 15 (1), pp. 57–75.
  • Eliot, Victor - Paananen, Mari – Staron, Miroslaw (2019), “Artificial Intelligence for Decision-Makers”, Journal of Emerging Technologies in Accounting, 17 (1), pp. 51–55.
  • Errichetti, Jacob - Roohani, Saeed, J. (2018), “The Merit of the DATA Act to Enhance the Governmental Reporting Process: A Corporate Governance Perspective”, Journal of Emerging Technologies in Accounting, 15 (1), pp. 107–120.
  • Ertigin, Kıvanç (2017), “Hile Denetimi: Kırmızı Bayrakların Tespiti için Kullanılan Proaktif Yaklaşımlar”, Muhasebe ve Finansman Dergisi, (75), ss. 71-94. Fisher, Ingrid, E. -. Nehmer, Robert A. (2016), “Using Language Processing to Evaluate the Equivalency of the FASB and IASB Standards”, Journal of Emerging Technologies in Accounting, 13 (2). Pp. 129–144.
  • Flasher, Renee (2019), “Sunshine to Government-Opportunities for Engagement with Government Data” Journal of Emerging Technologies in Accounting, 17 (1), pp. 57–62.
  • Garnsey, Margaret, R. (2006), “Automatic Classification of Financial Accounting Concepts”, Journal of Emerging Technologies in Accounting, 3 (1), pp. 21–39.
  • Geerts, Guido, L. (2004), “An XML Architecture for Operational Enterprise Ontologies”, Journal of Emerging Technologies in Accounting 1(1), pp. 73-90.
  • Geerts, Guido, L. – Wang, Harry, Jiannan (2007), “The Timeless Way of Building REA Enterprise Systems.”, Journal of Emerging Technologies in Accounting, 4 (1), pp. 161–182.
  • Hao, Lizhong – Kohlbeck, Mark J. (2013), “The Market Impact of Mandatory Interactive Data: Evidence from Bank Regulatory XBRL Filings”, Journal of Emerging Technologies in Accounting, 10 (1), pp. 41–62.
  • Harris, Megan – Riley, Jennifer – Venkatesh, Roopa (2019), “Psychological Capital and Robotic Process Automation: Good, Bad, or Somewhere In-Between?”, Journal of Emerging Technologies in Accounting, 17 (1), pp. 71–76.
  • Henry, Elaine (2006), “Market Reaction to Verbal Components of Earnings Press Releases: Event Study Using a Predictive Algorithm” Journal of Emerging Technologies in Accounting, 3 (1), pp. 1–19.
  • Henselmann, Klaus - Ditter, Dominik – Scherr, Elisabeth (2015), “Irregularities in Accounting Numbers and Earnings Management—A Novel Approach Based on SEC XBRL Filings”, Journal of Emerging Technologies in Accounting (2015) 12 (1): i–vii, pp. 117-152.
  • Hopwood, Anthony, G. (1990), “Accounting and Organisation Change”. Accounting, Auditing and Accountability Journal. Vol. 3, No. 1.
  • Hsieh, Tienshih - Bedard, Jean (2018), “Impact of XBRL on Voluntary Adopters' Financial Reporting Quality and Cost of Equity Capital”, Journal of Emerging Technologies in Accounting, 15 (2), pp. 45–65.
  • Jans, Mieke (2019), “Auditor Choices during Event Log Building for Process Mining”, Journal of Emerging Technologies in Accounting, 16 (2), pp. 59–67.
  • Koskivaara, Eija – Back, Barbro (2007), “Artificial Neural Network Assistant (ANNA) for Continuous Auditing and Monitoring of Financial Data.”, Journal of Emerging Technologies in Accounting, 4 (1), pp. 29–45.
  • Kotb, Amr - Abdel-Kader, Magdy - Allam, Amir - Halabi, Hussein- Franklin, Ellie (2019), “Information Technology In The British And Irish Undergraduate Accounting Degrees”. Accounting Education, 28(5), pp. 445-464.
  • Krotov, Vlad – Tennyson, Matthew (2018), “Research Note: Scraping Financial Data from the Web Using the R Language”, Journal of Emerging Technologies in Accounting, 15 (1), pp. 169–181.
  • Luhn, Hans, Peter (1958), “A Business Intelligence System”. IBM Journal, pp. 314-319.
  • Moffıtt, Kevin - Vasarhelyi, Miklos, A. (2013), “AIS In An Age Of Big Data”, Journal of Information Systems. 27 (2), pp. 1-19.
  • Qasım, Amer - Kharbat, Faten, F. (2019), “Blockchain Technology, Business Data Analytics, And Artificial İntelligence: Use In The Accounting Profession And Ideas For Inclusion Into The Accounting Curriculum”, Journal of Emerging Technologies in Accounting, 17 (1), pp. 107-117.
  • Karabınar, Selahattin – Yılmaz, Erdal (2012), “Xbrl (Genişletilebilir İşletme Raporlama Dili) Ve Geleneksel Finansal Raporlama Sistemlerindeki Sorunların Çözümüne Katkıları”, Muhasebe ve Vergi Uygulamaları Dergisi, Cilt 5-2, ss. 1-24.
  • Karataş Aracı, Özlem Nilüfer - Bekçi̇, İsmail (2017), “Bulanık AHP Yöntemi İle Finansal Marka Değerleme Modellerinin Tespiti: Bankacılık Sektöründe Bir Uygulama”, Muhasebe ve Finansman Dergisi (75), ss. 31-54.
  • Kılınç, Yavuz (2020), “Blockchain Teknolojisi: Muhasebe Ve Denetim Mesleği Açısından Bir İnceleme”, Muhasebe ve Vergi Uygulamaları Dergisi, 13 (3), ss. 989-1011.
  • Koca, Gözde -Yıldırım, Seda (2020), “Bulanık Çok Kriterli Karar Verme Çalışmalarına Yönelik Bibliyometrik Analiz: 2005-2019”, Bilecik Şeyh Edebali Üniversitesi Sosyal Bilimler Dergisi, 5 (2), s s.257-272.
  • Kokina, Julia - Mancha,Ruben – Pachamanova, Dessislava (2017), “Blockchain: Emergent Industry Adoption and Implications for Accounting”, Journal of Emerging Technologies in Accounting, 14 (2), pp. 91–100.
  • Kütük, Yasin - Zor, Ümmügülsüm (2020), “Muhasebe Alanında Geliştirilen Uzman Sistemler”, Muhasebe ve Denetime Bakış, 61, ss.193-208.
  • Lombardi, Danielle – Dull, B. Richard (2016), “The Development of AudEx: An Audit Data Assessment System”, Journal of Emerging Technologies in Accounting, 13 (1), pp. 37–52.
  • Mckee, Thomas, E. (2009), “A Meta-Learning Approach to Predicting Financial Statement Fraud”, Journal of Emerging Technologies in Accounting, 6 (1), pp. 5–26.
  • Nıgrını, Mark, J.- Johnson, Arlo (2008), “Using Key Performance Indicators and Risk Measures in Continuous Monitoring”, Journal of Emerging Technologies in Accounting, 5 (1), pp. 65–80.
  • O'brıen, Ann, D. – Stone, Dan, (2020), “Yes, You Can Import, Analyze, and Create Dashboards and Storyboards in Tableau! The GBI Case”, Journal of Emerging Technologies in Accounting, 17 (1), pp. 21–31.
  • O'leary, Daniel Edmund (2009), “The Ten Most-Cited Papers in Journal of Emerging Technologies in Accounting: The First Five Years”, Journal of Emerging Technologies in Accounting, 6(1), pp.1.
  • O'leary, Daniel Edmund (2010), “On the Number of ISI Citations to JETA, JIS, IJAIS, and ISAFM”, Journal of Emerging Technologies in Accounting, 7(1), pp. 89.
  • O'leary, Daniel, Edmund (2011), “The ten most-cited papers in Journal of Emerging Technologies in Accounting: 2009 versus 2011”, Journal of Emerging Technologies in Accounting, 8 (1), pp.1.
  • Onay, Ahmet (2020), “Büyük Veri Çağında İç Denetimin Dönüşümü” . Muhasebe Bilim Dünyası Dergisi, 22 (1), ss. 127-163.
  • Özkul, Fatma- Baş, Ece (2020), “Dijital Çağda Muhasebenin Dönüşümü: “Blockchain” Teknolojisinde Muhasebe ve Mali Kontroller”, Muhasebe Bilim Dünyası Dergisi, 22 (2) , ss. 218-236 .
  • Palmer, Richard, J. - Gupta, Mahendra, R. (2012), “Technology-Driven Convergence of Business Processes İn The Acquisition Cycle: Implications For Accountants And Educators” Journal of Emerging Technologies in Accounting, 8 (1), pp. 65–87.
  • Pinsker, Robert E. - Felden, Carsten (2015), “Professional Role and Normative Pressure: The Case of Voluntary XBRL Adoption in Germany”, Journal of Emerging Technologies in Accounting, 13 (1), pp. 95–118.
  • Poroy, Arsoy, Aylin – Ertan, Yasemin – Kılınçarslan, Bora, Tuba (2018), “Genişletilebilir İşletme Raporlama Dili'nin (XBRL) Finansal Raporlama Gelişimine Katkısı ve TMS Taksonomisi Uygulaması”, Muhasebe ve Finansman Dergisi, Sayı: 79, ss. 1-12.
  • Ragothaman, Srinivasan – Lavin, Angeline (2008), “Restatements Due to Improper Revenue Recognition: A Neural Networks Perspective”, Journal of Emerging Technologies in Accounting, 5 (1), pp. 129–142.
  • Rezaee, Zabihollah - Dorestani, Alireza – Aliabadi, Sara (2017), “Application of Time Series Analyses in Big Data: Practical, Research, and Education Implications”, Journal of Emerging Technologies in Accounting, 15 (1), pp. 183–197.
  • Rozarıo, Andrea – Thomas, Chanta (2019), “Reengineering the Audit with Blockchain and Smart Contracts”, Journal of Emerging Technologies in Accounting, 16 (1), pp. 21–35.
  • Sağnak, Muhittin - Kazancoglu, Yiğit (2019), “IntegraFuzzy Analytic Network Process And 0-1 Goal Programming Technique For Enterprise Resource Planning (ERP) Software Selection”, Ege Academic Review, 19 (1), pp. 75-88.
  • Santos, Carlos - Sousa, Pedro - Ferreira, Carla; Tribolet, José (2008), “Conceptual Model for Continuous Organizational Auditing with Real Time Analysis and Modern Control Theory”, Journal of Emerging Technologies in Accounting, 5 (1), pp. 37–63.
  • Shawver, Tara, J. (2005), “Merger Premium Predictions Using a Neural Network Approach”, Journal of Emerging Technologies in Accounting, 2 (1), pp. 61–72.
  • Shirata, Cindy, Yoshiko - Takeuchi, Hironori - Ogino, Shiho – Watanabe, Hideo (2011), “Extracting key phrases as predictors of corporate bankruptcy: Empirical analysis of annual reports by text mining”, journal of Emerging Technologies in Accounting, 8 (1), pp. 31–44.
  • Shirata, Cindy, Yoshiko – Sakagami, Manabu (2008), “An Analysis of the “Going Concern Assumption”: Text Mining from Japanese Financial Reports”, Journal of Emerging Technologies in Accounting, 5 (1), pp. 1–16.
  • Sledgıanowskı, Deb - Gomaa, Mohammed – Tan, Christine (2017). “ Toward Integration of Big Data, Technology and Information Systems Comptencies Into The Accounting Curriculum”, Journal of Accounting Education, 38 (2017), pp. 81-93.
  • Smedley, Georgia A - Sutton, Steve, G. (2004), “Explanation Provision in Knowledge-Based Systems: A Theory-Driven Approach for Knowledge Transfer Designs”, Journal of Emerging Technologies in Accounting, 1 (1), PP. 41-61.
  • Söylemez, Yakup - Türkmen, Yılmaz, Sibel (2017), “Yapay Sinir Ağları Modeli İle Finansal Başarısızlık Tahmini”, Finans Ekonomi ve Sosyal Araştırmalar Dergisi, 2 (4), ss. 270-284 .
  • Şener, İlge - Erman, Halil - Uzuner, Candan (2020), “Big Data of Big Companies: A Content Analysis For How ISO-500 Listed Firms Use Big-Data”, Enstitüsü Dergisi, 19. Uluslararası İşletmecilik Kongresi Özel Sayısı, ss. 130-145.
  • Tapis, Gregory – Priya, Kanu (2019), “Developing and Assessing Data Analytics Courses: A Continuous Proposal for Responding to AACSB Standard A5”, Journal of Emerging Technologies in Accounting, 17 (1), pp. 133–141.
  • Taş, Oktay - Mert, Haluk (2019), “Denetimde Yapay Zeka Uygulaması”, PressAcademia Procedia, 9 (1), ss. 65-68.
  • Teeter, Ryan - Alles, Michael - Vasarhelyi, Miklos A. (2010), “The Remote Audit”, Journal of Emerging Technologies in Accounting, 7 (1), 73-88.
  • Terzi, Serkan - Şen, Kıymet, İlker (2012), “Finansal Tablo Hilelerinin Veri Madenciliği Yardımıyla Tespit Edilmesi: Üretim Sektöründe Bir Araştırma”, Muhasebe ve Vergi Uygulamaları Dergisi, 5 (2), ss. 25-40.
  • Uçoğlu, Derya (2020), “Yapay Zeka Teknolojisinin Muhasebe Mesleğine Ve Eğitimine Etkileri”, PressAcademia Procedia (PAP), V.11, ss. 16-21.
  • Uzun, Hülya (2020), “İşletmelerin Blok Zinciri (Blockchain) Uygulamalarında Ticari Birliklerin Rolü”, Bilecik Şeyh Edebali Üniversitesi Sosyal Bilimler Dergisi, 5 (1), ss. 88-109.
  • Vasarhelyi, Miklos, A - Alles, Michael - Kogan, Alexander (2004), “Principles of Analytic Monitoring For Continuous Assurance” Journal of Emerging Technologies in Accounting, 1 (1), pp. 1-21.
  • Yılmaz, Züleyha (2020), “Muhasebe Denetiminde Dijital Dönüşüm: Denetim Yazılımları”, Muhasebe ve Vergi Uygulamaları Dergisi, 13 (2), ss. 281-308.
  • Walley, Paul – Blenkinsop, S. - Duberley, Joanne (1994), “The Adoption and Non--Adoption of Modern Cost Accounting Practices: A Study of 20 Manufacturing Firms”. International Journal of Production Economics. Vol. 36, pp. 19-27.
  • Weirich, Thomas R. - Tschakert, Norbert – Kozlowski, Stephen (2018), “Teaching Data Analytics Skills in Auditing Classes Using Tableau”, Journal of Emerging Technologies in Accounting, 15 (2), pp. 137–150.
  • Zhang, Chanyuan, Abigail (2019), “Intelligent Process Automation in Audit”, Journal of Emerging Technologies in Accounting, 16 (2), pp. 69–88.

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

Yıl 2021, Sayı: 91, 81 - 102, 05.07.2021

Ümmügülsüm Zor , Tolga Ala

https://doi.org/10.25095/mufad.875237

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

  • Ağdeniz, Şafak - Yıldız, Birol (2018), “Muhasebede Analiz Yöntemi Olarak Metin Madenciliği”, Muhasebe Bilim Dünyası Dergisi, 20 (2), ss. 286-315.
  • Akyel, Nermin – Seçkin, Keziban (2012), “K-En Yakın Komşuluk Algoritmasının Hile Denetiminde Kullanımı”, Muhasebe ve Vergi Uygulamaları Dergisi, (1), ss. 21-40.
  • Alawadhi, Abdullah - Byrnes, Paul (2019), “Clustering University Programs in Accounting to Enhance Selection Productivity: Precursor to Recommendation System Development” Journal of Emerging Technologies in Accounting, 16 (1), pp. 65–79.
  • Appelbaum, Deniz (2016), “Securing Big Data Provenance for Auditors: The Big Data Provenance Black Box as Reliable Evidence”, Journal of Emerging Technologies in Accounting, 13 (1), pp. 17–36.
  • Appelbaum, Deniz – Nehmer, Robert (2017), “Using Drones in Internal and External Audits: An Exploratory Framework” , Journal of Emerging Technologies in Accounting, 14 (1), pp. 99–113.
  • Aslan, Ümmühan – Özerhan, Yıldız (2017), “Big Data, Muhasebe Ve Muhasebe Mesleği”, Muhasebe Bilim Dünyası Dergisi Aralık,19(4), ss. 862-883
  • Boritz, J. Efrim - No, Won, Gyun (2016), “Computer-Assisted Functions for Auditing XBRL-Related Documents”, Journal of Emerging Technologies in Accounting, 13 (1), pp. 53–83.
  • Boritz, J. Efrim - Hayes, Louise - Timoshenko Lev M. (2016), “Determinants of the Readability of SOX 404 Reports”, Journal of Emerging Technologies in Accounting,13 (2), pp. 145–168.
  • Cagle, Melisa (2020), “A Mapping Analysis of Blockchain Applications Within The Field of Auditing”, Muhasebe Bilim Dünyası Dergisi, 22 (4), ss. 695-724.
  • Cebeci, Yasin - Gökçen, Gürbüz (2019), “Gerçeğe Uygun Değer Hiyerarşisine İlişkin Borsa İstanbul’da İçerik Analizi”, Journal of Research in Business, 4 (2), ss. 196-215. Retrieved from https://dergipark.org.tr/tr/pub/jrb/issue/50165/630873
  • Cho, Soohyun - Vasarhelyi, Miklos A. - Sun, Ting (Sophia) – Zhang, Chanyuan (Abigail) (2020), “Learning from Machine Learning in Accounting and Assurance”, Journal of Emerging Technologies in Accounting, 17 (1), pp. 1–10.
  • Chou, Chi-Chun – Chang, Janie – Chin, Chen-Lung – Chiang, Wei-Ta (2018), “Measuring the Consistency of Quantitative and Qualitative Information in Financial Reports: A Design Science Approach”, Journal of Emerging Technologies in Accounting, 15 (2), pp. 93–109.
  • Coyne, Joshua, G. – McMickle, Peter, L. (2017), “Can Blockchains Serve an Accounting Purpose?” Journal of Emerging Technologies in Accounting, 14 (2), pp. 101–111.
  • Çıtak, Nermin (2009), “Güvenilir Finansal Raporlama Açısından Genişletilebilir İşletme Raporlama Dilinin (XBRL) Önemi Ve Dünya Ülkelerindeki Uygulaması”, Muhasebe ve Vergi Uygulamaları Dergisi, 2009-2, ss.1.-19.
  • Dai, Jun – Vasarhelyi, Miklos, A. (2016), “Imagineering Audit 4.0”, Journal of Emerging Technologies in Accounting, 13 (1), pp. 1–15.
  • Dayı, Faruk- Sezgi̇n Alp, Özge (2020), “Havayolu Şirketlerinde Etkinlik Tahmini: Asya Pasifik Şirketlerinde Bir Uygulama”, Muhasebe ve Finansman Dergisi, 86, ss. 185-204.
  • Demirel, Demokaan - Eri̇s, Vedat (2019), “Bankacılık ve Finansal Hizmetlerde Yenilikçilik Ve Teknoloji Uygulamaları: Türkiye İş Bankası Örneği”, PressAcademia Procedia, 9 (1), ss. 226-230.
  • Demirkol, İsa – Köksal, İmdat - Çiçek, Ali (2020), “Türkiye Şeker Fabrikalarının Üretim Ve Nakit Yönetimi Süreçlerinin Veri Zarflama Analizi İle Araştırılması”, Academic Review of Humanities and Social Sciences, 3 (2), ss. 500-516.
  • Du, Hui - Wu, Kean (2018), “XBRL Mandate and Timeliness of Financial Reporting: Do XBRL Filings Take Longer?”, Journal of Emerging Technologies in Accounting, 15 (1), pp. 57–75.
  • Eliot, Victor - Paananen, Mari – Staron, Miroslaw (2019), “Artificial Intelligence for Decision-Makers”, Journal of Emerging Technologies in Accounting, 17 (1), pp. 51–55.
  • Errichetti, Jacob - Roohani, Saeed, J. (2018), “The Merit of the DATA Act to Enhance the Governmental Reporting Process: A Corporate Governance Perspective”, Journal of Emerging Technologies in Accounting, 15 (1), pp. 107–120.
  • Ertigin, Kıvanç (2017), “Hile Denetimi: Kırmızı Bayrakların Tespiti için Kullanılan Proaktif Yaklaşımlar”, Muhasebe ve Finansman Dergisi, (75), ss. 71-94. Fisher, Ingrid, E. -. Nehmer, Robert A. (2016), “Using Language Processing to Evaluate the Equivalency of the FASB and IASB Standards”, Journal of Emerging Technologies in Accounting, 13 (2). Pp. 129–144.
  • Flasher, Renee (2019), “Sunshine to Government-Opportunities for Engagement with Government Data” Journal of Emerging Technologies in Accounting, 17 (1), pp. 57–62.
  • Garnsey, Margaret, R. (2006), “Automatic Classification of Financial Accounting Concepts”, Journal of Emerging Technologies in Accounting, 3 (1), pp. 21–39.
  • Geerts, Guido, L. (2004), “An XML Architecture for Operational Enterprise Ontologies”, Journal of Emerging Technologies in Accounting 1(1), pp. 73-90.
  • Geerts, Guido, L. – Wang, Harry, Jiannan (2007), “The Timeless Way of Building REA Enterprise Systems.”, Journal of Emerging Technologies in Accounting, 4 (1), pp. 161–182.
  • Hao, Lizhong – Kohlbeck, Mark J. (2013), “The Market Impact of Mandatory Interactive Data: Evidence from Bank Regulatory XBRL Filings”, Journal of Emerging Technologies in Accounting, 10 (1), pp. 41–62.
  • Harris, Megan – Riley, Jennifer – Venkatesh, Roopa (2019), “Psychological Capital and Robotic Process Automation: Good, Bad, or Somewhere In-Between?”, Journal of Emerging Technologies in Accounting, 17 (1), pp. 71–76.
  • Henry, Elaine (2006), “Market Reaction to Verbal Components of Earnings Press Releases: Event Study Using a Predictive Algorithm” Journal of Emerging Technologies in Accounting, 3 (1), pp. 1–19.
  • Henselmann, Klaus - Ditter, Dominik – Scherr, Elisabeth (2015), “Irregularities in Accounting Numbers and Earnings Management—A Novel Approach Based on SEC XBRL Filings”, Journal of Emerging Technologies in Accounting (2015) 12 (1): i–vii, pp. 117-152.
  • Hopwood, Anthony, G. (1990), “Accounting and Organisation Change”. Accounting, Auditing and Accountability Journal. Vol. 3, No. 1.
  • Hsieh, Tienshih - Bedard, Jean (2018), “Impact of XBRL on Voluntary Adopters' Financial Reporting Quality and Cost of Equity Capital”, Journal of Emerging Technologies in Accounting, 15 (2), pp. 45–65.
  • Jans, Mieke (2019), “Auditor Choices during Event Log Building for Process Mining”, Journal of Emerging Technologies in Accounting, 16 (2), pp. 59–67.
  • Koskivaara, Eija – Back, Barbro (2007), “Artificial Neural Network Assistant (ANNA) for Continuous Auditing and Monitoring of Financial Data.”, Journal of Emerging Technologies in Accounting, 4 (1), pp. 29–45.
  • Kotb, Amr - Abdel-Kader, Magdy - Allam, Amir - Halabi, Hussein- Franklin, Ellie (2019), “Information Technology In The British And Irish Undergraduate Accounting Degrees”. Accounting Education, 28(5), pp. 445-464.
  • Krotov, Vlad – Tennyson, Matthew (2018), “Research Note: Scraping Financial Data from the Web Using the R Language”, Journal of Emerging Technologies in Accounting, 15 (1), pp. 169–181.
  • Luhn, Hans, Peter (1958), “A Business Intelligence System”. IBM Journal, pp. 314-319.
  • Moffıtt, Kevin - Vasarhelyi, Miklos, A. (2013), “AIS In An Age Of Big Data”, Journal of Information Systems. 27 (2), pp. 1-19.
  • Qasım, Amer - Kharbat, Faten, F. (2019), “Blockchain Technology, Business Data Analytics, And Artificial İntelligence: Use In The Accounting Profession And Ideas For Inclusion Into The Accounting Curriculum”, Journal of Emerging Technologies in Accounting, 17 (1), pp. 107-117.
  • Karabınar, Selahattin – Yılmaz, Erdal (2012), “Xbrl (Genişletilebilir İşletme Raporlama Dili) Ve Geleneksel Finansal Raporlama Sistemlerindeki Sorunların Çözümüne Katkıları”, Muhasebe ve Vergi Uygulamaları Dergisi, Cilt 5-2, ss. 1-24.
  • Karataş Aracı, Özlem Nilüfer - Bekçi̇, İsmail (2017), “Bulanık AHP Yöntemi İle Finansal Marka Değerleme Modellerinin Tespiti: Bankacılık Sektöründe Bir Uygulama”, Muhasebe ve Finansman Dergisi (75), ss. 31-54.
  • Kılınç, Yavuz (2020), “Blockchain Teknolojisi: Muhasebe Ve Denetim Mesleği Açısından Bir İnceleme”, Muhasebe ve Vergi Uygulamaları Dergisi, 13 (3), ss. 989-1011.
  • Koca, Gözde -Yıldırım, Seda (2020), “Bulanık Çok Kriterli Karar Verme Çalışmalarına Yönelik Bibliyometrik Analiz: 2005-2019”, Bilecik Şeyh Edebali Üniversitesi Sosyal Bilimler Dergisi, 5 (2), s s.257-272.
  • Kokina, Julia - Mancha,Ruben – Pachamanova, Dessislava (2017), “Blockchain: Emergent Industry Adoption and Implications for Accounting”, Journal of Emerging Technologies in Accounting, 14 (2), pp. 91–100.
  • Kütük, Yasin - Zor, Ümmügülsüm (2020), “Muhasebe Alanında Geliştirilen Uzman Sistemler”, Muhasebe ve Denetime Bakış, 61, ss.193-208.
  • Lombardi, Danielle – Dull, B. Richard (2016), “The Development of AudEx: An Audit Data Assessment System”, Journal of Emerging Technologies in Accounting, 13 (1), pp. 37–52.
  • Mckee, Thomas, E. (2009), “A Meta-Learning Approach to Predicting Financial Statement Fraud”, Journal of Emerging Technologies in Accounting, 6 (1), pp. 5–26.
  • Nıgrını, Mark, J.- Johnson, Arlo (2008), “Using Key Performance Indicators and Risk Measures in Continuous Monitoring”, Journal of Emerging Technologies in Accounting, 5 (1), pp. 65–80.
  • O'brıen, Ann, D. – Stone, Dan, (2020), “Yes, You Can Import, Analyze, and Create Dashboards and Storyboards in Tableau! The GBI Case”, Journal of Emerging Technologies in Accounting, 17 (1), pp. 21–31.
  • O'leary, Daniel Edmund (2009), “The Ten Most-Cited Papers in Journal of Emerging Technologies in Accounting: The First Five Years”, Journal of Emerging Technologies in Accounting, 6(1), pp.1.
  • O'leary, Daniel Edmund (2010), “On the Number of ISI Citations to JETA, JIS, IJAIS, and ISAFM”, Journal of Emerging Technologies in Accounting, 7(1), pp. 89.
  • O'leary, Daniel, Edmund (2011), “The ten most-cited papers in Journal of Emerging Technologies in Accounting: 2009 versus 2011”, Journal of Emerging Technologies in Accounting, 8 (1), pp.1.
  • Onay, Ahmet (2020), “Büyük Veri Çağında İç Denetimin Dönüşümü” . Muhasebe Bilim Dünyası Dergisi, 22 (1), ss. 127-163.
  • Özkul, Fatma- Baş, Ece (2020), “Dijital Çağda Muhasebenin Dönüşümü: “Blockchain” Teknolojisinde Muhasebe ve Mali Kontroller”, Muhasebe Bilim Dünyası Dergisi, 22 (2) , ss. 218-236 .
  • Palmer, Richard, J. - Gupta, Mahendra, R. (2012), “Technology-Driven Convergence of Business Processes İn The Acquisition Cycle: Implications For Accountants And Educators” Journal of Emerging Technologies in Accounting, 8 (1), pp. 65–87.
  • Pinsker, Robert E. - Felden, Carsten (2015), “Professional Role and Normative Pressure: The Case of Voluntary XBRL Adoption in Germany”, Journal of Emerging Technologies in Accounting, 13 (1), pp. 95–118.
  • Poroy, Arsoy, Aylin – Ertan, Yasemin – Kılınçarslan, Bora, Tuba (2018), “Genişletilebilir İşletme Raporlama Dili'nin (XBRL) Finansal Raporlama Gelişimine Katkısı ve TMS Taksonomisi Uygulaması”, Muhasebe ve Finansman Dergisi, Sayı: 79, ss. 1-12.
  • Ragothaman, Srinivasan – Lavin, Angeline (2008), “Restatements Due to Improper Revenue Recognition: A Neural Networks Perspective”, Journal of Emerging Technologies in Accounting, 5 (1), pp. 129–142.
  • Rezaee, Zabihollah - Dorestani, Alireza – Aliabadi, Sara (2017), “Application of Time Series Analyses in Big Data: Practical, Research, and Education Implications”, Journal of Emerging Technologies in Accounting, 15 (1), pp. 183–197.
  • Rozarıo, Andrea – Thomas, Chanta (2019), “Reengineering the Audit with Blockchain and Smart Contracts”, Journal of Emerging Technologies in Accounting, 16 (1), pp. 21–35.
  • Sağnak, Muhittin - Kazancoglu, Yiğit (2019), “IntegraFuzzy Analytic Network Process And 0-1 Goal Programming Technique For Enterprise Resource Planning (ERP) Software Selection”, Ege Academic Review, 19 (1), pp. 75-88.
  • Santos, Carlos - Sousa, Pedro - Ferreira, Carla; Tribolet, José (2008), “Conceptual Model for Continuous Organizational Auditing with Real Time Analysis and Modern Control Theory”, Journal of Emerging Technologies in Accounting, 5 (1), pp. 37–63.
  • Shawver, Tara, J. (2005), “Merger Premium Predictions Using a Neural Network Approach”, Journal of Emerging Technologies in Accounting, 2 (1), pp. 61–72.
  • Shirata, Cindy, Yoshiko - Takeuchi, Hironori - Ogino, Shiho – Watanabe, Hideo (2011), “Extracting key phrases as predictors of corporate bankruptcy: Empirical analysis of annual reports by text mining”, journal of Emerging Technologies in Accounting, 8 (1), pp. 31–44.
  • Shirata, Cindy, Yoshiko – Sakagami, Manabu (2008), “An Analysis of the “Going Concern Assumption”: Text Mining from Japanese Financial Reports”, Journal of Emerging Technologies in Accounting, 5 (1), pp. 1–16.
  • Sledgıanowskı, Deb - Gomaa, Mohammed – Tan, Christine (2017). “ Toward Integration of Big Data, Technology and Information Systems Comptencies Into The Accounting Curriculum”, Journal of Accounting Education, 38 (2017), pp. 81-93.
  • Smedley, Georgia A - Sutton, Steve, G. (2004), “Explanation Provision in Knowledge-Based Systems: A Theory-Driven Approach for Knowledge Transfer Designs”, Journal of Emerging Technologies in Accounting, 1 (1), PP. 41-61.
  • Söylemez, Yakup - Türkmen, Yılmaz, Sibel (2017), “Yapay Sinir Ağları Modeli İle Finansal Başarısızlık Tahmini”, Finans Ekonomi ve Sosyal Araştırmalar Dergisi, 2 (4), ss. 270-284 .
  • Şener, İlge - Erman, Halil - Uzuner, Candan (2020), “Big Data of Big Companies: A Content Analysis For How ISO-500 Listed Firms Use Big-Data”, Enstitüsü Dergisi, 19. Uluslararası İşletmecilik Kongresi Özel Sayısı, ss. 130-145.
  • Tapis, Gregory – Priya, Kanu (2019), “Developing and Assessing Data Analytics Courses: A Continuous Proposal for Responding to AACSB Standard A5”, Journal of Emerging Technologies in Accounting, 17 (1), pp. 133–141.
  • Taş, Oktay - Mert, Haluk (2019), “Denetimde Yapay Zeka Uygulaması”, PressAcademia Procedia, 9 (1), ss. 65-68.
  • Teeter, Ryan - Alles, Michael - Vasarhelyi, Miklos A. (2010), “The Remote Audit”, Journal of Emerging Technologies in Accounting, 7 (1), 73-88.
  • Terzi, Serkan - Şen, Kıymet, İlker (2012), “Finansal Tablo Hilelerinin Veri Madenciliği Yardımıyla Tespit Edilmesi: Üretim Sektöründe Bir Araştırma”, Muhasebe ve Vergi Uygulamaları Dergisi, 5 (2), ss. 25-40.
  • Uçoğlu, Derya (2020), “Yapay Zeka Teknolojisinin Muhasebe Mesleğine Ve Eğitimine Etkileri”, PressAcademia Procedia (PAP), V.11, ss. 16-21.
  • Uzun, Hülya (2020), “İşletmelerin Blok Zinciri (Blockchain) Uygulamalarında Ticari Birliklerin Rolü”, Bilecik Şeyh Edebali Üniversitesi Sosyal Bilimler Dergisi, 5 (1), ss. 88-109.
  • Vasarhelyi, Miklos, A - Alles, Michael - Kogan, Alexander (2004), “Principles of Analytic Monitoring For Continuous Assurance” Journal of Emerging Technologies in Accounting, 1 (1), pp. 1-21.
  • Yılmaz, Züleyha (2020), “Muhasebe Denetiminde Dijital Dönüşüm: Denetim Yazılımları”, Muhasebe ve Vergi Uygulamaları Dergisi, 13 (2), ss. 281-308.
  • Walley, Paul – Blenkinsop, S. - Duberley, Joanne (1994), “The Adoption and Non--Adoption of Modern Cost Accounting Practices: A Study of 20 Manufacturing Firms”. International Journal of Production Economics. Vol. 36, pp. 19-27.
  • Weirich, Thomas R. - Tschakert, Norbert – Kozlowski, Stephen (2018), “Teaching Data Analytics Skills in Auditing Classes Using Tableau”, Journal of Emerging Technologies in Accounting, 15 (2), pp. 137–150.
  • Zhang, Chanyuan, Abigail (2019), “Intelligent Process Automation in Audit”, Journal of Emerging Technologies in Accounting, 16 (2), pp. 69–88.
Toplam 80 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm Makaleler
Yazarlar

Ümmügülsüm Zor 0000-0001-5590-8292

Tolga Ala 0000-0002-5879-9201

Yayımlanma Tarihi 5 Temmuz 2021
Gönderilme Tarihi 5 Şubat 2021
Yayımlandığı Sayı Yıl 2021 Sayı: 91

Kaynak Göster

APA Zor, Ü., & Ala, T. (2021). Teknoloji Odaklı Muhasebe Çalışmalarına Genel Bir Bakış: DergiPark Akademik Veri Tabanı ve Journal of Emerging Technologies Temelinde Sistematik Bir Literatür Taraması. The Journal of Accounting and Finance(91), 81-102. https://doi.org/10.25095/mufad.875237
AMA Zor Ü, Ala T. Teknoloji Odaklı Muhasebe Çalışmalarına Genel Bir Bakış: DergiPark Akademik Veri Tabanı ve Journal of Emerging Technologies Temelinde Sistematik Bir Literatür Taraması. The Journal of Accounting and Finance. Temmuz 2021;(91):81-102. doi:10.25095/mufad.875237
Chicago Zor, Ümmügülsüm, ve Tolga Ala. “Teknoloji Odaklı Muhasebe Çalışmalarına Genel Bir Bakış: DergiPark Akademik Veri Tabanı Ve Journal of Emerging Technologies Temelinde Sistematik Bir Literatür Taraması”. The Journal of Accounting and Finance, sy. 91 (Temmuz 2021): 81-102. https://doi.org/10.25095/mufad.875237.
EndNote Zor Ü, Ala T (01 Temmuz 2021) Teknoloji Odaklı Muhasebe Çalışmalarına Genel Bir Bakış: DergiPark Akademik Veri Tabanı ve Journal of Emerging Technologies Temelinde Sistematik Bir Literatür Taraması. The Journal of Accounting and Finance 91 81–102.
IEEE Ü. Zor ve T. Ala, “Teknoloji Odaklı Muhasebe Çalışmalarına Genel Bir Bakış: DergiPark Akademik Veri Tabanı ve Journal of Emerging Technologies Temelinde Sistematik Bir Literatür Taraması”, The Journal of Accounting and Finance, sy. 91, ss. 81–102, Temmuz 2021, doi: 10.25095/mufad.875237.
ISNAD Zor, Ümmügülsüm - Ala, Tolga. “Teknoloji Odaklı Muhasebe Çalışmalarına Genel Bir Bakış: DergiPark Akademik Veri Tabanı Ve Journal of Emerging Technologies Temelinde Sistematik Bir Literatür Taraması”. The Journal of Accounting and Finance 91 (Temmuz 2021), 81-102. https://doi.org/10.25095/mufad.875237.
JAMA Zor Ü, Ala T. Teknoloji Odaklı Muhasebe Çalışmalarına Genel Bir Bakış: DergiPark Akademik Veri Tabanı ve Journal of Emerging Technologies Temelinde Sistematik Bir Literatür Taraması. The Journal of Accounting and Finance. 2021;:81–102.
MLA Zor, Ümmügülsüm ve Tolga Ala. “Teknoloji Odaklı Muhasebe Çalışmalarına Genel Bir Bakış: DergiPark Akademik Veri Tabanı Ve Journal of Emerging Technologies Temelinde Sistematik Bir Literatür Taraması”. The Journal of Accounting and Finance, sy. 91, 2021, ss. 81-102, doi:10.25095/mufad.875237.
Vancouver Zor Ü, Ala T. Teknoloji Odaklı Muhasebe Çalışmalarına Genel Bir Bakış: DergiPark Akademik Veri Tabanı ve Journal of Emerging Technologies Temelinde Sistematik Bir Literatür Taraması. The Journal of Accounting and Finance. 2021(91):81-102.