YAPAY ZEKA TEKNOLOJİSİNİN MUHASEBE MESLEĞİNE VE EĞİTİMİNE ETKİLERİ

Abstract

Amaç- Artan dijitalleşme ve yapay zeka uygulamalarının daha fazla kullanılmaya başlanması, insan kaynağı kullanımının azalması yönünde beklenti yaratmıştır. İşlerin daha hızlı ve hatasız yapılmasını sağlayan söz konusu teknolojik gelişmelerin muhasebe ve denetim mesleklerini de etkileyeceği ve meslek mensuplarının rollerinde ve sahip olmaları gereken becerilerde önemli değişiklikler yaratacağı konusunda şüphe bulunmamaktadır. O nedenle bu çalışmanın amacı, yapay zeka teknolojisinin muhasebe mesleğine ve eğitimine etkilerinin belirlenmesidir. Yöntem- Bu çalışmada Amerika’daki AACSB akredite üniversitelerin muhasebe yüksek lisans programları incelenmiş, muhasebeci ve denetçilere yeni beceriler kazandırmak için programlarına ekledikleri dersler analiz edilmiştir. Bulgular- Programların içeriğinde iş/veri analitiği, yönetim/muhasebe bilgi sistemleri, büyük veri, veri madenciliği ve benzer konularda birçok ders bulunduğu tespit edilmiştir. Sonuç- Türkiye’deki meslek mensuplarının teknolojik gelişmelere hızlıca adapta olmasının sağlanması ve muhasebe mesleğinin dönüşüm sürecinin kısa sürede tamamlanabilmesi için üniversitelerin önce lisansüstü, sonra da lisans programlarına gerekli becerileri ve yetkinlikleri kazandıracak dersleri ekleyerek müfredatlarını güncellemeleri önemlidir. Böylece, yapay zeka gibi yeni teknolojilerle ilgili olarak muhasebe profesyonellerinin ihtiyaçlarını karşılayarak, muhasebe eğitiminin kalitesini artırmak mümkün olacaktır.

Keywords

• Yapay zeka
• muhasebe ve denetim
• muhasebe eğitimi

EFFECTS OF ARTIFICIAL INTELLIGENCE TECHNOLOGY ON ACCOUNTING PROFESSION AND EDUCATION

Abstract

Purpose- The increasing use of digitalization and artificial intelligence applications has created an expectation that there will be a decrease in the use of human resources. There is no doubt that these technological developments that allow delivering faster and error-free work will also affect the accounting and auditing professions and will create essential changes in the roles and expected skills of professional members. Therefore, the purpose of this study is to determine the effects of artificial intelligence technology on accounting profession and education. Methodology- In this study, the accounting master's programs of AACSB accredited universities in the United States were analyzed, and the courses added to the programs to deliver new skills to accountants and auditors were examined. Findings- It is determined that there are many courses offered in the curricula of the programs on business/data analytics, management/accounting information systems, big data, data mining, and similar topics. Conclusion- For accountancy professionals to get adapted to technological developments quickly and to ensure that the transformation process of the accounting profession is completed in a short period of time, first graduate and then undergraduate program curricula should be updated by adding courses that will provide the necessary skills and competencies. Thus, it will be possible to increase the quality of accounting education by meeting the needs of the accounting professionals with respect to the new technologies such as artificial intelligence.

Keywords

• Artificial intelligence
• accounting and auditing
• accounting education

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