Yapay Zekâ Kullanımının Muhasebe Mesleğine Etkileri: İstanbul Serbest Muhasebeci Mali Müşavirler Odası Üyeleri Üzerine Bir Araştırma

Yıl 2023, Sayı: 100, 173 - 191, 19.10.2023

Saja Alfares Tuba Şavlı

https://doi.org/10.25095/mufad.1328069

Cited By: 2

Öz

Bu çalışmanın amacı, muhasebe meslek mensuplarının muhasebe uygulamalarında yapay zekâ kullanımına yönelik farkındalık ve algılarını analiz etmek ve meslek mensuplarının kişisel özelliklerinin muhasebe uygulamalarında yapay zekâ kullanımına yönelik farkındalık ve algıları üzerinde anlamlı bir etkiye sahip olup olmadığını belirlemektir. Bu araştırma hem betimsel hem de analitiktir. Araştırmanın betimsel kısmı, meslek mensuplarının muhasebe uygulamalarında yapay zekâ kullanımına ilişkin farkındalıklarını ve algılarını içermektedir. Analitik kısımda ise, muhasebecilerin cinsiyet, yaş, eğitim, uzmanlık alanı ve iş deneyimi gibi özellikleri ile yapay zekâ kullanımı konusundaki farkındalıkları ve algıları arasındaki korelasyon incelenmiştir. Türkçe olarak hazırlanmış olan anket İstanbul Serbest Muhasebeci Mali Müşavirler Odası aracılığıyla meslek mensuplarıyla paylaşılmıştır. Alınan 155 yanıt kapsamında, meslek mensuplarının muhasebe uygulamalarında yapay zekâ kullanımı konusunda farkındalıklarının yüksek olduğu ve algılarının destekleyici yönde olduğu anlaşılmıştır. T-test ve ANOVA sonuçlarına göre, meslek mensuplarının kişisel özelliklerinin, muhasebede yapay zeka uygulamalarına ilişkin farkındalık ve algıları üzerinde anlamlı bir etkisi olmadığı sonucuna ulaşılmıştır.

Anahtar Kelimeler

Yapay Zeka, Muhasebe Meslek Mensupları, Muhasebe Mesleği

Effects of Using Artificial Intelligence on the Accounting Profession: Evidence from Istanbul Certified Public Accountants

Öz

This study aims to analyze the accountants’ awareness and perception of using artificial intelligence in
accounting practices and determine whether the characteristics of accountants significantly affect their awareness and perception of using artificial intelligence in accounting practices. This research is both descriptive and analytical. The descriptive part of the research covered the accountants’ awareness of using artificial intelligence in accounting and their perceptions of using it. The analytical part is about the correlation between accountants’ characteristics, such as gender, age, education, area of expertise, and work experience, and their awareness and perceptions of using artificial intelligence. A questionnaire is prepared in Turkish and shared with Certified Public Accountants in İstanbul through the İstanbul Chamber of Certified Public Accountants. Based on the 155 responses received, it was noted that accountants are highly aware of using Artificial Intelligence in accounting practices, and their perception is supportive. The t-test and ANOVA results showed that accountants' personal characteristics do not significantly impact their awareness and perception of using artificial intelligence in accounting practices.

Anahtar Kelimeler

Artificial Intelligence, Certified Public Accountant, Accounting Profession

Kaynakça

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