Metaverse ve Muhasebe: Sanal Ekonomide Yürütülen Faaliyetlerin Muhasebesi

Öz

Metaverse, bilişim teknolojileri temelinde oluşturulan, insanların avatarları vasıtasıyla çeşitli amaçlarla etkileşime girdiği sanal evren olarak tanımlanabilir. Literatürde, Metaverse kavramının 1970’li yıllardan itibaren bilim kurgu eserlerinde betimlendiği, ilk olarak 1992 yılında Neal Stephenson tarafından yazılan “Snow Crash” romanında bir kavram olarak kullanıldığı ifade edilmektedir. Zaman içinde çevrimiçi oyun ve uygulamalar vasıtasıyla gelişen Metaverse, Ekim 2021’de Mark Zuckerberg tarafından yapılan açıklama sonrası dünya çapında popüler hale gelmiştir. Günümüzde oyun uygulamaları dışında farklı sektörlerde faaliyet gösteren işletmeler Metaverse platformlarında faaliyetlerini yürütmek için girişimlerde bulunmuşlardır. Metaverse platformlarında yürütülen faaliyetler sonucunda elde edilen kazancın gerçek dünya para birimine çevrilmesi mümkündür. Bu çalışmada, Metaverse ve sanal ekonomi kavramlarının açıklanması, Meta evrenin muhasebe meslek mensuplarının faaliyetlerine etkisinin incelenmesi, meta evrende gerçekleştirilen işlemlerin muhasebeleştirilmesine ilişkin örnek uygulama oluşturulması amaçlanmıştır. Yapılan incelemeler sonucunda, meta evrenin muhasebe mesleğini etkilemesi muhtemel konuların olduğu, Metaverse işlemlerinin muhasebeleştirilmesinde mevcut muhasebe ve finansal raporlama standartları olan TMS 2 Stoklar standardı ve TMS 38 Maddi Olmayan Duran Varlıklar standardının kullanılabileceği, ancak daha doğru bir sınıflandırma ve değerlendirme yapılabilmesi adına Metaverse işlemlerinin muhasebeleştirilmesine yönelik standartların oluşturulmasının uygun olacağı söylenebilir.

Anahtar Kelimeler

• Metaverse
• Sanal Evren
• Metaverse Muhasebesi
• Sanal Ekonomi

The Metaverse and Accounting: Accounting for Activities in the Virtual Economy

Öz

The Metaverse can be defined as a virtual universe created on the basis of information technologies in which people interact for various purposes through their avatars. In the literature, it is stated that the Metaverse concept has been described in science fiction works since the 1970s and was first used as a concept in the novel “Snow Crash” written by Neal Stephenson in 1992. The Metaverse, which has developed over time through games and applications for translation, became popular worldwide after the statement made by Mark Zuckerberg in October 2021. Today, businesses operating in various sectors other than game applications have made attempts to carry out their activities on Metaverse platforms. It is possible to convert the income obtained as a result of the activities carried out on Metaverse platforms into real world currency. In this study, it is aimed to explain the concepts of Metaverse and virtual economy, to examine the effects of the metaverse on the activities of accounting professionals, and to create a sample application regarding the accounting of transactions performed in the metaverse. As a result of the examinations, it is seen that there are subjects that are likely to affect the accounting profession in the meta-universe, and that the existing accounting and financial reporting standards TMS 2 Inventories and TMS 38 Intangible Assets can be used in the accounting of Metaverse transactions, but it would be appropriate to establish standards for the accounting of Metaverse transactions for a more accurate classification and evaluation.

Anahtar Kelimeler

• Metaverse
• Virtual Universe
• Metaverse Accounting
• Virtual Economy

Kaynakça

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