Muhasebede Dijital Dönüşüm: Etkiler ve Gereksinimlere İlişkin Bir Literatür İncelemesi

Öz

Bu çalışma, dijital dönüşümün muhasebe mesleği üzerindeki etkilerini ve beraberinde getirdiği gereksinimleri ele almaktadır. Dijital dönüşümün muhasebe mesleğini ne ölçüde etkilediği, konuyla ilgili yapılan akademik çalışmalardan elde edilmeye çalışılmıştır. Bu bağlamda, dijital dönüşüm ve muhasebe kavramları ile bunların varyasyonları Web of Science veri tabanında taranarak elde edilen çalışmalar incelenmiştir. Yapılan incelemeler sonucunda, dijital dönüşümün muhasebe mesleğinden muhasebe eğitimine kadar birçok alanda etkili olabildiği görülmüştür. Elde edilen bulgulara göre, özellikle dijital teknolojilerin yarattığı dönüşüm karşısında eğitim programlarının içeriğinin güncellenmesi gerektiği, teknolojik gelişmelere uyum sağlayabilen ve bu gelişmeleri stratejik düzeyde kullanabilen muhasebecilerin sektörde rekabet avantajı elde edebilecekleri vurgulanmaktadır. Dijital dönüşüm süreci, zorluklarının yanı sıra muhasebe mesleği için büyüme ve inovasyon fırsatları da sunmaktadır. Bu nedenle, meslek mensuplarının bu dönüşümü benimseyerek stratejik roller üstlenmeleri giderek daha kritik hale gelmektedir.

Anahtar Kelimeler

• Muhasebenin Geleceği
• Muhasebede Dijital Dönüşüm
• Muhasebe Eğitimi Müfredatı

Digital Transformation in Accounting: A Literature Review of Impacts and Requirements

Öz

This study examines the impact of digital transformation on the accounting profession and the requirements it brings. The extent to which digital transformation has impacted the accounting profession was explored through academic studies on the subject. In this context, the Web of Science database was searched for studies on the concepts of digital transformation and accounting, along with their variations. The analysis revealed that digital transformation can impact many areas, from the accounting profession to accounting education. The findings emphasize the need to update the content of educational programs, particularly in the face of the transformation brought about by digital technologies, and that accountants who can adapt to technological advancements and utilize these developments strategically can gain a competitive advantage in the sector. The digital transformation process, while presenting challenges, also presents opportunities for growth and innovation for the accounting profession. Therefore, it is increasingly critical for professionals to embrace this transformation and assume strategic roles.

Anahtar Kelimeler

• The Future of Accounting
• Digital Transformation in Accounting
• Accounting Education Curriculum

Kaynakça

1. Agbon, G. (2024). Who speaks through the machine? Generative AI as discourse and implications for management. Critical Perspectives on Accounting, 100, 102761. https://doi.org/10.1016/j.cpa.2024.102761
2. Al-Htaybat, K., von Alberti-Alhtaybat, L., & Alhatabat, Z. (2018). Educating digital natives for the future: Accounting educators’ evaluation of the accounting curriculum. Accounting Education, 27(4), 333–357. https://doi.org/10.1080/09639284.2018.1437758
3. Al Wael, H., Abdallah, W., Ghura, H., & Buallay, A. (2024). Factors influencing artificial intelligence adoption in the accounting profession: The case of public sector in Kuwait. Competitiveness Review: An International Business Journal, 34(1), 3–27. https://doi.org/10.1108/CR-09-2022-0137
4. Aldredge, M., Rogers, C., & Smith, J. (2021). The strategic transformation of accounting into a learned profession. Industry and Higher Education, 35(2), 83–88. https://doi.org/10.1177/0950422220954319
5. Assidi, S., Omran, M., Rana, T., & Borgi, H. (2025). The role of AI adoption in transforming the accounting profession: A diffusion of innovations theory approach. Journal of Accounting & Organizational Change. https://doi.org/10.1108/JAOC-04-2024-0124
6. Barna, L.-E.-L., Ionescu, B.-Ștefan., & Hurducaci Gorea, C.-C. (2024). Professional skills of future accountants working in a digitized environment dominated by ERP systems or artificial intelligence. Proceedings of the International Conference on Business Excellence, 18(1), 1290–1305. https://doi.org/10.2478/picbe-2024-0107
7. Berikol, B. Z., & Killi, M. (2021). The effects of digital transformation process on accounting profession and accounting education. Ethics and Sustainability in Accounting and Finance, Volume II (ss. 219–231). https://doi.org/10.1007/978-981-15-1928-4_13
8. Boritz, J. E., & Stratopoulos, T. C. (2023). AI and the accounting profession: Views from industry and academia. Journal of Information Systems, 37(3), 1–9. https://doi.org/10.2308/ISYS-2023-054

9. Br Ginting, S. S., Gui, A., & Deniswara, K. (2024). The impact of accountants’ perceptions of technology readiness and competitive intensity on technology adoption. 2024 International Electronics Symposium (IES), 569–574. https://doi.org/10.1109/IES63037.2024.10665767
10. Brabete, V., Barbu, C. M., Circiumaru, D., Goagara, D., & Berceanu, D. (2024). Redesign of accounting education to meet the challenges of artificial intelligence; a literature review. Amfiteatru Economic, 26(65), 275. https://doi.org/10.24818/EA/2024/65/275
11. Cai, C. (2022). Training mode of innovative accounting talents in colleges using artificial intelligence. Mobile Information Systems, 2022, 1–11. https://doi.org/10.1155/2022/6516658
12. Carvalho, C., & Almeida, A. C. (2022). The adequacy of accounting education in the development of transversal skills needed to meet market demands. Sustainability, 14(10), 5755. https://doi.org/10.3390/su14105755
13. Çevik, Z. (2024). Muhasebede robotik süreç otomasyonunun RPA etkileri ve çalışan algıları nitel bir araştırma. MODAV 21st International Conference on Accounting “Proactive Accounting & Continuous Auditing”, 89–94. https://www.researchgate.net/publication/390794735_Muhasebede_Robotik_Surec_Otomasyonunun_RPA_ Etkileri_ve_Calisan_Algilari_Nitel_Bir_Arastirma
14. Cunha, T., Martins, H., Carvalho, A., & Carmo, C. (2022). Not practicing what you preach: how is accounting higher education preparing the future of accounting. Education Sciences, 12(7), 432. https://doi.org/10.3390/educsci12070432
15. Deliu, D., & Olariu, A. (2024). The role of artificial intelligence and big data analytics in shaping the future of professions in industry 6.0: Perspectives from an emerging market. Electronics, 13(24), 4983. https://doi.org/10.3390/electronics13244983
16. Ferreira, A., & Pedrosa, I. (2024). Reshaping the accountant’s future in the era of emerging technologies. Good Practıces and New Perspectıves in Informatıon Systems And Technologies (C. 990, ss. 296–305). https://doi.org/10.1007/978-3-031-60328-0_30
17. Fredo, A. R., Motta, M. E. V. da, Camargo, M. E., & Priesnitz, M. C. (2023). Transformação digital: A digitização da contabilidade. Revista de Gestão e Secretariado, 14(1), 681–714. https://doi.org/10.7769/gesec.v14i1.1542
18. Fülöp, M. T., Ionescu, C. A., Măgdaș, N., Topor, D. I., & Breaz, T. O. (2024). Acceptance of digital instruments in the accounting profession. Journal of East European Management Studies, 29(2), 283–313. https://doi.org/10.5771/0949-6181-2024-2-283
19. Fülöp, M. T., Topor, D. I., Ionescu, C. A., Cifuentes-Faura, J., & Măgdaș, N. (2023). Ethical concerns associated with artificial intelligence in the accounting profession: a curse or a blessing? Journal of Business Economics and Management, 24(2), 387–404. https://doi.org/10.3846/jbem.2023.19251
20. Future of Jobs Report. (2023). World economic forum. https://www.weforum.org/reports/the-future-of-jobs-report-2023/
21. Greenman, C., Esplin, D., Johnston, R., & Richard, J. (2024). An analysis of the impact of artificial intelligence on the accounting profession. Journal of Accounting, Ethics & Public Policy, 25(2). https://doi.org/10.60154/jaepp.2024.v25n2p188
22. Grossi, G., Hay, D. C., Kuruppu, C., & Neely, D. (2023). Changing the boundaries of public sector auditing. Journal of Public Budgeting, Accounting & Financial Management, 35(4), 417–430. https://doi.org/10.1108/JPBAFM-05-2023-0079
23. Grosu, V., Cosmulese, C. G., Socoliuc, M., Ciubotariu, M.-S., & Mihaila, S. (2023). Testing accountants’ perceptions of the digitization of the profession and profiling the future professional. Technological Forecasting and Social Change, 193, 122630. https://doi.org/10.1016/j.techfore.2023.122630
24. Holmes, A. F., & Douglass, A. (2022). Artificial intelligence: Reshaping the accounting profession and the disruption to accounting education. Journal of Emerging Technologies in Accounting, 19(1), 53–68. https://doi.org/10.2308/JETA-2020-054
25. Igou, A., Power, D. J., Brosnan, S., & Heavin, C. (2023). Digital futures for accountants. Journal of Emerging Technologies in Accounting, 20(1), 39–57. https://doi.org/10.2308/JETA-2020-088
26. Indrayani, Sukoharsono, E. G., Djamhuri, A., & Roekhudin. (2024). Mapping research landscape of emerging technology in the accounting field: A bibliometric analysis. Cogent Business & Management, 11(1). https://doi.org/10.1080/23311975.2024.2407044
27. Karcioğlu, R., & Binici, F. O. (2023). Developing a maturity model to identify digital skills and abilities of accounting professionals: Evidence from Turkey. Access Journal - Access to Science, Business, Innovation in the digital economy, 4(2), 221–247. https://doi.org/10.46656/access.2023.4.2(6)
28. Kınay, B., & Ciğer, A. (2025). Artificial intelligence in accounting profession and education: A content and bibliometric analysis (2007-2024). Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 18(1), 59–83.
29. Kurt, Y. (2023). Digital transformation in accounting and auditing: Insights from the chatGPT example. Iğdır Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 10, 11–22. https://doi.org/10.58618/igdiriibf.1296543
30. Le Guyader, L. P. (2020). Artificial intelligence in accounting: GAAP’s “FAS133”. Journal of Corporate Accounting & Finance, 31(3), 185–189. https://doi.org/10.1002/jcaf.22407
31. Leitner-Hanetseder, S., Lehner, O. M., Eisl, C., & Forstenlechner, C. (2021). A profession in transition: actors, tasks and roles in AI-based accounting. Journal of Applied Accounting Research, 22(3), 539–556. https://doi.org/10.1108/JAAR-10-2020-0201
32. Li, C., & Zhao, X. (2022). Research on the influence of artificial intelligence technology with web 3.0 on accounting education and its countermeasures. ACM Transactions on Asian and Low-Resource Language Information Processing, 21(6), 1–17. https://doi.org/10.1145/3527666
33. Marques, S., Gonçalves, R., Lopes da Costa, R., Pereira, L. F., & Dias, A. L. (2023). The impact of intelligent systems on management accounting. International Journal of Intelligent Information Technologies, 19(1), 1–32. https://doi.org/10.4018/IJIIT.324601
34. Mgammal, M. H. (2024). The influence of artificial intelligence as a tool for future economies on accounting procedures: Empirical evidence from Saudi Arabia. Discover Computing, 27(1), 20. https://doi.org/10.1007/s10791-024-09452-7
35. Mihai, M. S., & Duţescu, A. (2022). How cloud accounting and integrated services based on AI can impact accounting companies? Proceedings of the International Conference on Business Excellence, 16(1), 849–858. https://doi.org/10.2478/picbe-2022-0079
36. Moore, W. B., & Felo, A. (2022). The evolution of accounting technology education: Analytics to STEM. Journal of Education for Business, 97(2), 105–111. https://doi.org/10.1080/08832323.2021.1895045
37. Ng, C. (2023). Teaching advanced data analytics, robotic process automation, and artificial intelligence in a graduate accounting program. Journal of Emerging Technologies in Accounting, 20(1), 223–243. https://doi.org/10.2308/JETA-2022-025
38. Novak, A., Žager, K., & Barišić, I. (2021). Perspectives of the information technology use in accounting - implications of the COVID-19 pandemic. 10th International Scientific Symposium Region Entrepreneurship, 880–895.
39. Pugna, I. B., & Duţescu, A. (2020). Blockchain – the accounting perspective. Proceedings of the International Conference on Business Excellence, 14(1), 214–224. https://doi.org/10.2478/picbe-2020-0020
40. Qasim, A., El Refae, G. A., & Eletter, S. (2022). Embracing emerging technologies and artificial intelligence into the undergraduate accounting curriculum: Reflections from the UAE. Journal of Emerging Technologies in Accounting, 19(2), 155–169. https://doi.org/10.2308/JETA-2020-090
41. Qasim, A., El Refae, G. A., Issa, H., & Eletter, S. (2021). The impact of drone technology on the accounting profession: The case of revenue recognition in long-term construction contracts. 2021 22nd International Arab Conference on Information Technology (ACIT), 1–4. https://doi.org/10.1109/ACIT53391.2021.9677226
42. Qasim, A., & Kharbat, F. F. (2020). Blockchain technology, business data analytics, and artificial intelligence: Use in the accounting profession and ideas for inclusion into the accounting curriculum. Journal of Emerging Technologies in Accounting, 17(1), 107–117. https://doi.org/10.2308/jeta-52649
43. Rawashdeh, A. (2025). The consequences of artificial intelligence: An investigation into the impact of AI on job displacement in accounting. Journal of Science and Technology Policy Management, 16(3), 506–535. https://doi.org/10.1108/JSTPM-02-2023-0030
44. Sebele-Mpofu, F. Y. (2024). Hidden curriculum in accounting education in the digital era: The evolution, role, controversies, challenges and implications. Cogent Arts & Humanities, 11(1). https://doi.org/10.1080/23311983.2024.2402123
45. Seow, P.-S., Pan, G., Goh, C., & Lew, M. (2024). Preparing accountants of the future: Examining an accounting data and analytics undergraduate program in Singapore. Asian Journal of Business and Accounting, 17(1), 247–290. https://doi.org/10.22452/ajba.vol17no1.9
46. Stancu, M. S., & Duţescu, A. (2021). The impact of the artificial intelligence on the accounting profession, a literature’s assessment. Proceedings of the International Conference on Business Excellence, 15(1), 749–758. https://doi.org/10.2478/picbe-2021-0070
47. Tavares, M. C., Azevedo, G., Marques, R. P., & Bastos, M. A. (2023). Challenges of education in the accounting profession in the Era 5.0: A systematic review. Cogent Business & Management, 10(2). https://doi.org/10.1080/23311975.2023.2220198
48. Tettamanzi, P., Minutiello, V., & Murgolo, M. (2023). Accounting education and digitalization: A new perspective after the pandemic. The International Journal of Management Education, 21(3), 100847. https://doi.org/10.1016/j.ijme.2023.100847
49. Tiron-Tudor, A., Rodgers, W., & Deliu, D. (2025). The accounting profession in the Twilight Zone : Navigating digitalisation’s sided challenges through ethical pathways for decision-making. Accounting, Auditing & Accountability Journal, 38(3), 990–1018. https://doi.org/10.1108/AAAJ-12-2022-6173
50. Yigitbasioglu, O. (2023). Digital transformation and accountants as advisors. Accounting Auditing & Accountability Journal, 36(1), 209–237. https://doi.org/10.1108/AAAJ-02-2019-3894
51. Zager, K. (2020). The impact of artificial intelligence on the accounting process. 9th International Scientific Symposium Region Entrepreneurship (pp. 1430–1444).
52. Zainuddin, Z. N., Ahmad, M., Abdul Latif, N. E., Mohamed Yusof, F., & Sulaiman, S. (2022). Digital transformation of accounting profession: post Covid-19 era. Environment-Behaviour Proceedings Journal, 7(SI8), 131–139. https://doi.org/10.21834/ebpj.v7iSI8.3925
53. Zhang, C., Zhu, W., Dai, J., Wu, Y., & Chen, X. (2025). Drivers and concerns of adopting artificial intelligence in managerial accounting. Accounting & Finance. https://doi.org/10.1111/acfi.13404
54. Zhang, Y., Xiong, F., Xie, Y., Fan, X., & Gu, H. (2020). The impact of artificial intelligence and blockchain on the accounting profession. IEEE Access, 8, 110461–110477. https://doi.org/10.1109/ACCESS.2020.3000505