Endüstri 4.0 Perspektifinde Muhasebenin Dijital Dönüşümü ve Türk Muhasebe Eğitimine İlişkin Ampirik Bir Çalışma

Yıl 2023, , 31 - 52, 28.10.2023

Ömer Orbay Çetin , Tunga Bozdoğan

https://doi.org/10.29067/muvu.1261040

Öz

Endüstri 4.0, 20. yüzyılın sonlarına doğru bilgi teknolojileri ve internetin durdurulamaz gelişimiyle; sayı ve çeşitlilik olarak sürekli artış gösteren dijital teknolojileri bir araya getiren bir endüstriyel devrimdir. Endüstri 4.0’ın beraberinde getirdiği dijital teknolojilerin kullanımının artması sonucu, dijital dönüşüm giderek önem kazanmış ve literatürde daha çok yer almaya başlamıştır. Endüstri 4.0 ve muhasebe ilişkisinin incelendiği çalışmalar literatürde görülmektedir. Bununla birlikte yapılan taramalar sonucunda literatürde, işletme bölümü öğrencilerinin endüstri 4.0’a olan bakış açıları ile muhasebe dersleri ve endüstri 4.0’a olan tutumlarını ölçen yeterli sayıda çalışmaya rastlanılmamıştır. Bu çalışmada endüstri 4.0’ın muhasebeye olan etkileri ve muhasebenin dijital dönüşümü, işletme bölümü öğrencileri özelinde değerlendirilmeye çalışılmıştır. Toplam 491 anket işletme bölümü öğrencilerine uygulanmış ve 491 anketten elde edilen verilerin güvenilirlik analizleri için IBM SPSS Statistics 22 paket programı kullanılmıştır. Çalışmada kullanılan ölçeklerin geçerliliğinin tespitinde ise açıklayıcı faktör analizi kullanılmıştır. Analizde, örneklem uygunluğunun ölçümü için Kaiser-Meyer-Olkin (KMO) ve Barlett Testi gerçekleştirilmiştir. Yapılan analiz sonuçlarına göre işletme bölümü öğrencileri arasında cinsiyet, yaş, sınıf ve genel not ortalamasına göre endüstri 4.0’a olan bakış açılarında anlamlı bir farklılık olduğu ortaya konmuştur. Bununla birlikte işletme bölümü öğrencileri arasında muhasebe derslerine ve endüstri 4.0’a olan tutumlarında cinsiyet, yaş, sınıf ve bölüme göre anlamlı bir farklılık olduğu da ortaya konmuştur.

Anahtar Kelimeler

Muhasebe, Muhasebe Eğitimi, Endüstri 4.0, Dijital Dönüşüm

Digital Transformation of Accounting in Industry 4.0 Perspective and an Empirical Study on Turkish Accounting Education

Öz

Industry 4.0, with the unstoppable development of information technologies and the internet towards the end of the 20th century, is considered an industrial revolution that brings together digital technologies that are constantly increasing in number and variety. As a result of the increase in the use of digital technologies brought by the Industry 4.0, digital transformation, this topic has become increasingly important and begun to take place more in the literature. Studies examining the relationship between the Industry 4.0 and accounting are observed in the literature. However, there were not enough studies in the literature that measured the perspectives of students studying in the business administration departments towards the Industry 4.0 as well as their attitudes toward accounting courses. In this study, the effects of the Industry 4.0 on accounting and the digital transformation of accounting have been evaluated for business administration students. A total of 491 questionnaires were applied to the students of the department of business administration, and IBM SPSS Statistics 22 package program was employed for the reliability analysis of the data obtained from 491 questionnaires. Explanatory factor analysis was benefited to determine the validity of the scalesin the study. In the analysis, Kaiser-Meyer-Olkin (KMO) and Barlett Test were performed to measure the sample adequacy. According to the results of the analysis, it was revealed that there was a significant difference in the Industry 4.0 in terms of the views of the students studying in the e business administration department according to sex, age, academic year, and grade points average. In addition, it was also revealed that there was a significant difference in attitudes towards accounting courses and the Industry 4.0 among business administration students based on sex, age, academic year, and department.

Anahtar Kelimeler

Accounting, Accounting Education, Industry 4.0, Digital Transformation

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