GELENEKSELDEN DİJİTALE: E-TİCARETİN VE E-TİCARET MUHASEBESİNİN EVRİMİNİN İNCELENMESİ

Yıl 2025, Sayı: 1, 46 - 53, 28.09.2025

Tuğba Erbaş Selvi , Ali Antepli

https://doi.org/10.35375/sayod.1769679

Öz

Bu makale, ticaretin tarihsel evrimini ve bu evrimin muhasebe sistemleri üzerindeki dönüştürücü etkisini incelemektedir. Çalışma, geleneksel ticaretin temel prensiplerini oluşturmak amacıyla, İbn Haldun ve Adam Smith gibi düşünürlerin klasik ticaret tanımlarını ele alarak başlamaktadır.

Ardından, makale e-ticaretin tarihsel gelişimini analiz etmektedir: 1970'lerde Elektronik Veri Değişimi (EDI) ve Elektronik Fon Transferi (EFT) gibi teknolojilerle atılan ilk adımlardan, 1990'larda Amazon ve eBay gibi çevrimiçi pazaryerlerinin yükselişine ve 2000'lerde mobil ve sosyal ticaretin ortaya çıkışına kadar olan süreci detaylandırmaktadır.

Makalenin ana odak noktası, e-ticaretin geleneksel muhasebe modellerine getirdiği yeniliklerdir. Bu yenilikler arasında, daha esnek bir muhasebe çerçevesine geçiş, dijital belgelerin benimsenmesi, hasılat tanıma süreçlerindeki karmaşıklıklar ve otomasyonun artan rolü yer almaktadır. Ayrıca, uluslararası vergilendirme ve döviz kuru dalgalanmalarının yarattığı yeni zorluklara da değinilmektedir.

Sonuç olarak, makale, e-ticaretin sadece bir satış kanalından öteye geçerek, muhasebe alanı için yeni bir paradigma oluşturduğunu ve gelecekteki araştırmalar için zemin hazırladığını savunmaktadır.

Anahtar Kelimeler

Ticaret , Küresel Ticaret , E-Ticaret , Muhasebe

FROM TRADITIONAL TO DIGITAL: AN EXAMINATION OF THE EVOLUTION OF E-COMMERCE AND E-COMMERCE ACCOUNTING

Öz

This article explores the historical evolution of commerce and its transformative effect on accounting systems. It begins by discussing the classical definitions of trade by thinkers like Ibn Khaldun and Adam Smith to establish the core principles of traditional commerce.
The study then analyzes the historical development of e-commerce, from its early steps with technologies like Electronic Data Interchange (EDI) and Electronic Funds Transfer (EFT) in the 1970s, to the rise of online marketplaces like Amazon and eBay in the 1990s, and to the emergence of mobile and social commerce in the 2000s.
The primary focus of the article is on the innovations e-commerce has brought to traditional accounting models. These include a shift to a more flexible accounting framework, the adoption of digital documents, the complexity of revenue recognition processes, and the increased role of automation. It also addresses the new challenges of international taxation and currency fluctuations.
In conclusion, the article argues that e-commerce has become more than just a sales channel; it has created a new paradigm for the field of accounting, setting the stage for future research.

Anahtar Kelimeler

Commerce , E-Commerce , Accounting , Global Trade

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