The Interaction Between Accounting Profession and Artificial Intelligence within the Scope of Qualitative Characteristics of Financial Information and Professional Competencies

Yıl 2024, Sayı: 104, 1 - 26, 16.10.2024

Hasan Abdioğlu , Abdulkerim Daştan

https://doi.org/10.25095/mufad.1485462

Öz

The aim of this study is to examine the interaction between professional competencies that form the basis of presenting useful financial information by professional practitioners in the accounting information system and artificial intelligence. The study has been conducted in the context of the relationship and interaction axis of the variables "artificial intelligence," "accounting information system," "qualitative characteristics of useful financial information," and "professional competencies" along with different models created. The result of the study suggests that the artificial intelligence interactive accounting information system provides significant innovative opportunities in the presentation of useful information and contributes to the value creation process in proportion to the competency gains of professional practitioners. The process of producing useful financial information through artificial intelligence interaction and within the framework of professional competencies can contribute to the transformation of accounting and hence the profession from a transaction-based structure to a value-oriented one. It is of significant importance that professional practitioners have an integrated work structure with the necessary professional competencies in the artificial intelligence interactive accounting information system, as this is crucial for analytical processes and strategic decision-making.

Anahtar Kelimeler

Artificial intelligence, accounting information system,professional competencies

Finansal Bilginin Niteliksel Özellikleri ve Mesleki Yetkinlikler Kapsamında Muhasebe Mesleği ve Yapay Zekâ Etkileşimi

Öz

Bu çalışmanın amacı, muhasebe bilgi sisteminde meslek mensuplarının faydalı finansal bilgi sunumuna esas teşkil eden temel mesleki yetkinlikleri ile yapay zekâ etkileşimini incelemektir. Çalışma, oluşturulan farklı modeller eşliğinde “yapay zekâ”, “muhasebe bilgi sistemi”, “faydalı finansal bilginin niteliksel özellikleri” ve “mesleki yetkinlikler” değişkenlerine ait ilişki ve etkileşim ekseninde ele alınmıştır. Çalışma sonucu; yapay zekâ etkileşimli muhasebe bilgi sisteminin, meslek mensuplarının yetkinlik kazanımları ölçüsünde faydalı bilgi sunumunda önemli inovatif fırsatlar sunduğu ve değer oluşum sürecine katkı sağladığı yönündedir. Faydalı finansal bilgi üretim sürecinin yapay zekâ etkileşimli ve mesleki yetkinlikler çerçevesinde yürütülmesi, muhasebenin ve dolayısıyla mesleğin işlem bazlı yapıdan değer odaklı dönüşümüne katkı sunabilir. Meslek mensuplarının, yapay zekâ etkileşimli muhasebe bilgi sisteminde gerekli mesleki yetkinliklere haiz olacak şekilde bütünleşik bir çalışma düzenine sahip olması, analitik süreçler ve stratejik kararlar için göz ardı edilemeyecek önemdedir.

Anahtar Kelimeler

Yapay zekâ, muhasebe bilgi sistemi, mesleki yetkinlikler.

Kaynakça

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