Yapay Zekâ Destekli Chatbotların Muhasebede Kullanımı: Chatbotlar Muhasebeci Olmaya Hazır Mı?

Öz

Çalışmanın amacı, Yapay Zekâ (YZ) destekli chatbotların muhasebe alanına entegrasyonunu konu alan bilimsel literatürü, chatbotların “sağladığı fayda”, “getirdiği zorluk ve riskler” ve “potansiyel etkisi ve fırsatlar” olmak üzere üç anahtar tema doğrultusunda sistematik biçimde incelemek ve nitel odaklı keşfedici bir literatür araştırması yaparak temalarla örtüşen çalışmaları yorumlayıcı biçimde analiz etmektir. Elde edilen bulgular, chatbotların muhasebe süreçlerine entegrasyonu ile zaman ve maliyet tasarrufu, rutin görevlerin otomasyona aktarımı, müşteri memnuniyeti artışı ve iç denetim kalitesinin yükselmesi gibi pek çok somut fayda sağlayacağını göstermektedir. Ayrıca, veri odaklı karar desteği, stratejik planlama kabiliyetinin güçlenmesi ve finansal şeffaflık gibi avantajlarla muhasebe uygulamalarına katkı sunduğu da gözlemlenmiştir. Ancak bu teknolojilerin entegrasyonunda da çeşitli zorluklar da bulunmaktadır. Veri güvenliği, algoritmik önyargı, kullanıcı direnci, yanlış bilgi üretimi ve hukuki hesap verebilirlik gibi riskler, chatbotların muhasebeye entegrasyonunu zorlaştırmaktadır. Bu bulgular chatbotların muhasebe süreçlerine entegrasyonda önemli bir potansiyel taşıdığını, ancak mevcut teknik, etik ve uygulama sınırlılıkları nedeniyle bu potansiyelin henüz tam anlamıyla olgunlaşmadığını göstermektedir. Çalışma, muhasebe uygulamalarında yapay zekâ destekli yeni bir aracın potansiyel faydalarını ve sınırlılıklarını ortaya koyma açısından literatüre katkı sağlamanın yanında muhasebe alanında hem kuramsal hem de uygulamalı araştırmalar için yeni tartışma alanları açmakta ve gelecekte yapılacak çalışmalar için bir çerçeve oluşturmaktadır.

Anahtar Kelimeler

• muhasebe
• chatbotlar
• yapay zekâ

Use of AI-Powered Chatbots in Accounting: Are Chatbots Ready to Become Accountants?

Öz

The aim of this study is to systematically review the scientific literature on the integration of Artificial Intelligence (AI)-powered chatbots into the accounting field, focusing on three key themes: “benefits,” “challenges and risks,” and “potential impact and opportunities.” The study then conducts a qualitative, exploratory literature review to interpretively analyze studies aligned with these themes. The findings show that the integration of chatbots into accounting processes will bring many tangible benefits, including time and cost savings, automation of routine tasks, increased customer satisfaction, and improved internal audit quality. Additionally, it has been observed that chatbots support accounting practices through advantages such as data-driven decision-making, enhanced strategic planning, and greater financial transparency. However, integrating these technologies also poses challenges. Risks like data security, algorithmic bias, user resistance, misinformation, and legal accountability can slow or hinder chatbot adoption in accounting. These findings demonstrate that chatbots have significant potential for integration into accounting processes, but this potential is not yet fully realized due to current technical, ethical, and practical limitations. Besides contributing to the literature by revealing the potential benefits and limitations of a new AI-supported tool in accounting, the study also opens new avenues for both theoretical and practical research in the field of accounting and provides a framework for future studies.

Anahtar Kelimeler

• accounting
• chatbots
• artificial intelligence

Kaynakça

1. Accenture. (2018). CEOs must pivot their workforces to seize ai-driven growth and help them work with intelligent technologies, accenture report finds. Accenture. https://newsroom.accenture.com/news/2018/ceos-must-pivot-their-workforces-to-seize-ai-driven-growth-and-help-them-work-with-intelligent-technologies-accenture-report-finds (Erişim Tarihi: 21 Temmuz 2025).
2. Adamopoulou, E., & Moussiades, L. (2020). An overview of chatbot technology. In I. Maglogiannis, L. Iliadis, & E. Pimenidis (Eds.), Artificial intelligence applications and innovations: 16th IFIP WG 12.5 International Conference, AIAI 2020, Neos Marmaras, Greece, June 5-7, 2020, Proceedings, Part II (pp. 373-383). Springer. https://doi.org/10.1007/978-3-030-49186-4_31
3. Alshurafat, H. (2023). The usefulness and challenges of chatbots for accounting professionals: Application on ChatGPT. SSRN. https://doi.org/10.2139/ssrn.4345921
4. Altuğ, A. (2014). Muhasebe bilgi sistemleri. Sosyal Bilimler Araştırma Dergisi/SBArD, (23), 57-85.
5. Altundağ, S. (2023). Yapay zekâ ve otomasyonun muhasebe pratikleri üzerindeki etkisi: Akademik bir analiz ve yorum. Kılıçaraslan. K., Günay. T., Ergün. T. (Eds.), Sosyal bilimlerde akademik analiz ve yorumlar içinde (ss. 11-20). Özgür Yayınları. https://doi.org/10.58830/ozgur.pub195
6. Anantharaman, D., Rozario, A., & Parker, C. A. (2023). Artificial intelligence and financial reporting quality. SSRN. https://doi.org/10.2139/ssrn.4625279
7. Anton, C. E., Ciobanu, E., Brătucu, G., & Bucs, L. (2024). Using chatbots to enhance integrated reporting: Insights from accounting and consultancy companies from Romania. Electronics, 13(23), 4801. https://doi.org/10.3390/electronics13234801
8. Azaltun, M., Aktaş, A., Tekbaş, İ., & Turgut Genç, S. (2024). ChatGPT’nin muhasebe mesleğine ve muhasebecilere yönelik öngörüleri: Fırsatlar ve riskler. Hitit Sosyal Bilimler Dergisi, (ICAFR’23 Özel Sayısı), 93-110. https://doi.org/10.17218/hititsbd.1393675

9. Ballantine, J., Boyce, G., & Stoner, G. (2024). A critical review of AI in accounting education: Threat and opportunity. Critical Perspectives on Accounting, 99, 102711. https://doi.org/10.1016/j.cpa.2024.102711
10. BaQun, L. (2025). The impact and role analysis of artificial intelligence technology on the development of the accounting industry. International Journal of Knowledge Management (IJKM), 21(1), 1-13. https://doi.org/10.4018/IJKM.370950
11. Benaddi, L., Ouaddi, C., Jakimi, A., & Ouchao, B. (2024). A systematic review of chatbots: Classification, development, and their impact on tourism. IEEE Access, 12, 78799-78810. https://doi.org/10.1109/ACCESS.2024.3408108
12. Benbya, H., Pachidi, S., & Jarvenpaa, S. (2021). Special issue editorial: Artificial intelligence in organizations: Implications for information systems research. Journal of the Association for Information Systems, 22(2), 10. https://doi.org/10.17705/1jais.00662
13. Bender, E. M., Gebru, T., McMillan-Major, A., & Shmitchell, S. (2021). On the dangers of stochastic parrots: Can language models be too big?. In Proceedings of the 2021 ACM Conference on Fairness, Accountability, and Transparency (pp. 610-623). Association for Computing Machinery. https://doi.org/10.1145/3442188.3445922
14. Ben-Shabat, N., Sharvit, G., Meimis, B., Joya, D. B., Sloma, A., Kiderman, D., Shabat, A., Tsur, A. M., Watad, A., & Amital, H. (2022). Assessing data gathering of chatbot based symptom checkers-a clinical vignettes study. International Journal of Medical Informatics, 168, 104897. https://doi.org/10.1016/j.ijmedinf.2022.104897
15. 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
16. Bozkurt, A. (2023). Generative artificial intelligence (AI) powered conversational educational agents: The inevitable paradigm shift. Asian Journal of Distance Education, 18(1), 198-204. https://doi.org/10.5281/zenodo.7716416
17. Brandtzaeg, P. B., & Følstad, A. (2017). Why people use chatbots. In Proceedings of the 5th International Conference on Internet Science (pp. 377-392). Springer. https://doi.org/10.1007/978-3-319-70284-1_30
18. Brougham, D., & Haar, J. (2018). Smart technology, artificial intelligence, robotics, and algorithms (STARA): Employees’ perceptions of our future workplace. Journal of Management & Organization, 24(2), 239-257. https://doi.org/10.1017/jmo.2016.55
19. Brundage, M., Avin, S., Clark, J., Toner, H., Eckersley, P., Garfinkel, B., Dafoe, A., Scharre, P., Zeitzoff, T., Filar, B., Anderson, H., Roff, H., Allen, G. C., Steinhardt, J., Flynn, C., Ó hÉigeartaigh, S., Beard, S. J., Belfield, H., Farquhar, S., Lyle, C., Crootof, R., Evans, O., Page, M., Bryson, J., Yampolskiy, R., & Amodei, D. (2018). The malicious use of artificial intelligence: Forecasting, prevention, and mitigation. arXiv preprint, arXiv:1802.07228. https://doi.org/10.48550/arXiv.1802.07228
20. Buchheit, S., Dzuranin, A. C., Hux, C., & Riley, M. E. (2020). Data visualization in local accounting firms: Is slow technology adoption rational?. Current Issues in Auditing, 14(2), 15-24. https://doi.org/10.2308/ciia-2019-501
21. Bulau, C. M., Mustatea, A. O., & Matei (Pana), M. (2024). Can artificial intelligence (AI) become an active assistant to the finance, audit, and accounting functions? A credit control data analysis approach. Acta Universitatis Danubius. Œconomica, 20(4), 109-126.
22. Chen, W., & Srinivasan, S. (2024). Going digital: implications for firm value and performance. Review of Accounting Studies, 29, 1619-1665. https://doi.org/10.1007/s11142-023-09753-0
23. Christ, M. H., Eulerich, M., Krane, R., & Wood, D. A. (2021). New frontiers for internal audit research. Accounting Perspectives, 20(4), 449-475. https://doi.org/10.1111/1911-3838.12272
24. Chui, M., Roberts, R., & Yee, L. (2022). Generative AI is here: How tools like ChatGPT could change your business. McKinsey & Company. https://www.mckinsey.com/capabilities/quantumblack/our-insights/generative-ai-is-here-how-tools-like-chatgpt-could-change-your-business (Erişim Tarihi: 21 Temmuz 2025).
25. Clim (Moga), L. M. (2025). The role of chatbots in the growth of virtual businesses in Romania: Implications for integrated reporting. EuroEconomica, 44(1), 7-16.
26. Colby, K. M., Hilf, F. D., Weber, S., & Kraemer, H. C. (1972). Turing-like indistinguishability tests for the validation of a computer simulation of paranoid processes. Artificial Intelligence, 3, 199-221. https://doi.org/10.1016/0004-3702(72)90049-5
27. Coman, D. M., Voinea, M. C., & Cucui, G. (2023). Impacts of chatbots on the accounting service industry. AGORA International Journal of Economical Sciences, 17(1), 1-13. https://doi.org/10.15837/aijes.v17i1.5756
28. Dai, J., & Vasarhelyi, M. A. (2016). Imagineering audit 4.0. Journal of Emerging Technologies in Accounting, 13(1), 1-15. https://doi.org/10.2308/jeta-10494
29. Davenport, T. H., & Ronanki, R. (2018). Artificial intelligence for the real world. Harvard Business Review, 96(1), 108-116.
30. Dwivedi, Y. K., Kshetri, N., Hughes, L., Slade, E. L., Jeyaraj, A., Kar, A. K., Baabdullah, A. M., Koohang, A., Raghavan, V., Ahuja, M., Albanna, H., Albashrawi, M. A., Al-Busaidi, A. S., Balakrishnan, J., Barlette, Y., Basu, S., Bose, I., Brookst, L., Buhalis, D., … & Wright, R. (2023). Opinion Paper: “So what if ChatGPT wrote it?” Multidisciplinary perspectives on opportunities, challenges and implications of generative conversational AI for research, practice and policy. International Journal of Information Management, 71, 102642. https://doi.org/10.1016/j.ijinfomgt.2023.102642
31. Fedyk, A., Hodson, J., Khimich, N., & Fedyk, T. (2022). Is artificial intelligence improving the audit process?. Review of Accounting Studies, 27, 938-985. https://doi.org/10.1007/s11142-022-09697-x
32. Floridi, L., & Cowls, J. (2019). A unified framework of five principles for AI in society. Harvard Data Science Review, 1(1), 1-14. https://doi.org/10.1162/99608f92.8cd550d1
33. Ghosh, S., Ness, S., & Salunkhe, S. (2024). The role of AI enabled chatbots in omnichannel customer service. Journal of Engineering Research and Reports, 26(6), 327-345. https://doi.org/10.9734/jerr/2024/v26i61184
34. Gupta, A., Hathwar, D., & Vijayakumar, A. (2020). Introduction to AI chatbots. International Journal of Engineering Research and Technology, 9(7), 255-258.
35. Haluza, D., & Jungwirth, D. (2023). Artificial intelligence and ten societal megatrends: A GPT-3 case study. Preprints.org. https://www.preprints.org/manuscript/202301.0474 (Erişim Tarihi: 23 Mayıs 2025).
36. He, Z., & Jin, X. (2025). Integrate AI-based chatbots into accounting services: Enhance customer communication and financial management support. Journal of Computational Methods in Sciences and Engineering, 25(5), 4464-4478. https://doi.org/10.1177/14727978251338982
37. Hildebrand, C., & Bergner, A. (2019). AI-driven sales automation: Using chatbots to boost sales. NIM Marketing Intelligence Review, 11(2), 36-41. https://doi.org/10.2478/nimmir-2019-0014
38. Hillebrand, K., & Johannsen, F. (2021). KlimaKarl – A chatbot to promote employees’ climate-friendly behavior in an office setting. In L. C. Kruse, S. Seidel, & G. I. Hausvik (Eds.), The next wave of sociotechnical design: 16th International Conference on Design Science Research in Information Systems and Technology, DESRIST 2021, Kristiansand, Norway, August 4-6, 2021, Proceedings (pp. 3-15). Springer. https://doi.org/10.1007/978-3-030-82405-1_1
39. Imtiaz, S., Zaveri, A. A., Ahmed, F., Habib, S., Shehzadi, I., & Awan, M. W. B. (2025). Sigma-virtual assistant. AITU Scıentıfıc Research Journal, 4(1), 19-27. https://doi.org/10.63094/AITUSRJ.25.4.1.3
40. International Data Corporation. (IDC). (2024). Worldwide spending on artificial intelligence forecast to reach $632 billion in 2028, according to a new IDC spending guide. IDC. https://my.idc.com/getdoc.jsp?containerId=prUS52530724 (Erişim Tarihi: 27 Temmuz 2025).
41. Kanaparthi, V. (2024). Exploring the impact of blockchain, AI, and ML on financial accounting efficiency and transformation. In V. Vimal, I. Perikos, A. Mukherjee, & V. Piuri (Eds.), Multi-strategy learning environment: Proceedings of ICMSLE 2024 (pp. 353-370). Springer. https://doi.org/10.1007/978-981-97-1488-9_27
42. Khatri, D. K., Aggarwal, A., & Goel, P. (2022). AI chatbots in SAP FICO: Simplifying transactions. Innovative Research Thoughts, 8(3), 294-306. https://doi.org/10.36676/irt.v8.i3.1455
43. Kokina, J., & Davenport, T. H. (2017). The emergence of artificial intelligence: How automation is changing auditing. Journal of emerging technologies in accounting, 14(1), 115-122. https://doi.org/10.2308/jeta-51730
44. Kreitmeir, D. H., & Raschky, P. A. (2023). The unintended consequences of censoring digital technology -- Evidence from Italy's ChatGPT ban. arXiv preprint arXiv:2304.09339. https://doi.org/10.48550/arXiv.2304.09339
45. Kumar, R., & Ali, M. M. (2020). A review on chatbot design and implementation techniques. International Research Journal of Engineering and Technology (IRJET), 7(02), 2791-2800.
46. Kushwaha, A. K., Kumar, P., & Kar, A. K. (2021). What impacts customer experience for B2B enterprises on using AI-enabled chatbots? Insights from Big data analytics. Industrial Marketing Management, 98, 207-221. https://doi.org/10.1016/j.indmarman.2021.08.011
47. Laviola, F., Cucari, N., & Novic, H. (2023). Human resource development and artificial intelligence in the view of personal development: A literature review and bibliometric analysis. In Rediscovering Local Roots and Interactions in Management [Electronic Conference Proceedings-long Papers] (pp. 347-372). Sinergie-SIMA Management Conference. https://doi.org/10.7433/SRECP.LP.2023.01
48. Loh, S. H., Jeuk, V. J., Sim, J. J., & Yeap, K. H. (2023). Implementation of artificial intelligence chatbot in semiconductor manufacturing to optimize overall equipment effectiveness. In 2023 IEEE 13th International Conference on Control System, Computing and Engineering (ICCSCE) (pp. 220-225). IEEE. https://doi.org/10.1109/ICCSCE58721.2023.10237164
49. Majumder, S., & Mondal, A. (2021). Are chatbots really useful for human resource management?. International Journal of Speech Technology, 24, 969-977. https://doi.org/10.1007/s10772-021-09834-y
50. Mariani, M. M., Hashemi, N., & Wirtz, J. (2023). Artificial intelligence empowered conversational agents: A systematic literature review and research agenda. Journal of Business Research, 161, 113838. https://doi.org/10.1016/j.jbusres.2023.113838
51. McAfee, A., & Brynjolfsson, E. (2017). Machine, platform, crowd: Harnessing our digital future. W. W. Norton & Company.
52. McKinsey & Company. (2019). Global AI Survey: AI proves its worth, but few scale impact. McKinsey & Company. https://www.mckinsey.com/featured-insights/artificial-intelligence/global-ai-survey-ai-proves-its-worth-but-few-scale-impact (Erişim Tarihi: 21 Temmuz 2025).
53. Mpofu, A. C., Zhou, H., & Sibanda, M. (2024). Framework for OpenAI type chatbots and the new paradigm for artificial intelligence integration in accounting information systems for SMEs. Journal of Contemporary Management, 20(si1), 174-195. https://doi.org/10.35683/jcm23.042.241
54. Nautiyal, S., & Shrivastava, A. (2023). Designing a WhatsApp inspired healthcare application for older adults: A focus on ease of use. In H. P. da Silva, & P. Cipresso (Eds.), Computer-Human Interaction Research and Applications: 7th International Conference, CHIRA 2023, Rome, Italy, november 16-17, 2023, proceedings, part II (pp. 137-159). Springer. https://doi.org/10.1007/978-3-031-49368-3_9
55. Park, A., Lee, S. B., & Song, J. (2020). Application of AI based chatbot technology in the industry. Journal of the Korea Society of Computer and Information, 25(7), 17-25.
56. Patil, K., & Kulkarni, M. S. (2019). Artificial intelligence in financial services: Customer chatbot advisor adoption. International Journal of Innovative Technology and Exploring Engineering (IJITEE), 9(1), 4296-4303. https://doi.org/10.35940/ijitee.A4928.119119
57. Patrício, L., Varela, L., & Silveira, Z. (2024). Integration of artificial intelligence and robotic process automation: Literature review and proposal for a sustainable model. Applied Sciences, 14(21), 9648. https://doi.org/10.3390/app14219648
58. Peres, R., Schreier, M., Schweidel, D., & Sorescu, A. (2023). On ChatGPT and beyond: how generative artificial intelligence may affect research, teaching, and practice. International Journal of Research in Marketing, 40(2), 269-275. https://doi.org/10.1016/j.ijresmar.2023.03.001
59. Perez Estébanez, R. (2021). Assessing the Benefits of an ERP Implementation in SMEs. An Approach from the Accountant´s Perspective. Scientific Annals of Economics and Business, 68(1), 63-73. https://doi.org/10.47743/saeb-2021-0006
60. PwC. (2024). Latest findings from PwC’s Pulse Survey CIO, CTO and technology leaders. PwC. https://www.pwc.com/us/en/executive-leadership-hub/library/election-insights-2024-technology-leaders.html (Erişim Tarihi: 21 Temmuz 2025).
61. Radford, A., Wu, J., Child, R., Luan, D., Amodei, D., & Sutskever, I. (2019). Language models are unsupervised multitask learners. OpenAI Blog, 1(8), 9.
62. Rhim, J., Kwak, M., Gong, Y., & Gweon, G. (2022). Application of humanization to survey chatbots: Change in chatbot perception, interaction experience, and survey data quality. Computers in Human Behavior, 126, 107034. https://doi.org/10.1016/j.chb.2021.107034
63. Sales de Aguiar, T. R. (2024). ChatGPT: Reflections from the UK higher education institutions, accountancy bodies and BIG4s. Accounting Research Journal, 37(3), 308-329. https://doi.org/10.1108/ARJ-07-2023-0184
64. Sapra Madan, J., & Chawla, C. (2025). The role and impact of artificial intelligence and chatbots in accounting automation. Poonam Shodh Rachna, 4(5), 14-20. https://doi.org/10.13140/RG.2.2.12487.82086
65. Savastano, M., Biclesanu, I., Anagnoste, S., Laviola, F., & Cucari, N. (2024). Enterprise chatbots in managers' perception: A strategic framework to implement successful chatbot applications for business decisions. Management Decision. https://doi.org/10.1108/MD-10-2023-1967
66. Selamat, M. A., & Windasari, N. A. (2021). Chatbot for SMEs: Integrating customer and business owner perspectives. Technology in Society, 66, 101685. https://doi.org/10.1016/j.techsoc.2021.101685
67. Shaleh, M. (2024). The transformative implications of technology on accounting practices. Advances in Management & Financial Reporting Research, 2(2), 98-109. https://doi.org/10.60079/amfr.v2i2.278
68. Sharma, S., Singh, G., Islam, N., & Dhir, A. (2022). Why do SMEs adopt artificial intelligence-based chatbots?. IEEE Transactions on Engineering Management, 71, 1773-1786. https://doi.org/10.1109/tem.2022.3203469
69. Shawar, B. A., & Atwell, E. (2007). Chatbots: Are they really useful?. LDV Forum, 22(1), 29-49.
70. Suhaili, S. M., Salim, N., & Jambli, M. N. (2021). Service chatbots: A systematic review. Expert Systems with Applications, 184, 115461. https://doi.org/10.1016/j.eswa.2021.115461
71. Syam, N., & Sharma, A. (2018). Waiting for a sales renaissance in the fourth industrial revolution: Machine learning and artificial intelligence in sales research and practice. Industrial Marketing Management, 69, 135-146. https://doi.org/10.1016/j.indmarman.2017.12.019
72. Tenderis, A., & Kazdal, Ö. S. (2023). Hibrit çalışma modelinin örgütsel bağlılık ve çalışan performansı etkisi üzerine kavramsal bir değerlendirme. Ankara Üniversitesi Sosyal Bilimler Dergisi, 14(1), 1-11.
73. Trivedi, A., Gor, V., & Thakkar, Z. (2019). Chatbot generation and integration: A review. International Journal of Advanced Research, Ideas and Innovations in Technology, 5(2), 1308-1311.
74. Usman, N. B., & Yusuf, I. A. (2025). Artificial intelligence and enterprise performance: Investigating the effect of chatbots and virtual assistants on SMEs’customer retention in FCT Abuja. Abuja Journal of Business and Management (AJBAM), 3(2), 200-209.
75. VanDenburgh, W. M., Tribou, K. J., & Braswell, J. M. (2025). Assessing AI from a tax perspective, Part 2. TXCPA. https://www.tx.cpa/news-publications/todays-cpa-magazine/issues/article/march-april-2025/2025/06/09/assessing-ai-from-a-tax-perspective--part-2 (Erişim Tarihi: 5 Temmuz 2025).
76. Vărzaru, A. A. (2022). Assessing the impact of AI solutions’ ethical issues on performance in managerial accounting. Electronics, 11(14), 2221. https://doi.org/10.3390/electronics11142221
77. Vasarhelyi, M. A., Kogan, A., & Tuttle, B. M. (2015). Big data in accounting: An overview. Accounting Horizons, 26(2), 381-396. https://doi.org/10.2308/acch-51071
78. Vaswani, A., Shazeer, N., Parmar, N., Uszkoreit, J., Jones, L., Gomez, A. N., Kaiser, Ł., & Polosukhin, I. (2017). Attention is all you need. In I. Guyon, U. Von Luxburg, S. Bengio, H. Wallach, R. Fergus, S. Vishwanathan, & R. Garnett (Eds.), Advances in Neural Information Processing Systems, 30 (pp. 5998-6008). Curran Associates, Inc.
79. Wadhawan, I., Jain, T., & Galhotra, B. (2023). Usage and adoption of chatbot in education sector. In Proceedings of the 2023 7th International Conference on Intelligent Computing and Control Systems (ICICCS) (pp. 1097-1103). IEEE. https://doi.org/10.1109/ICICCS56967.2023.10142511
80. Wallace, R. S. (2009). The anatomy of A.L.I.C.E. In R. Epstein, G. Roberts, & G. Beber (Eds.), Parsing the Turing test: Philosophical and methodological issues in the quest for the thinking computer (pp. 181-210). Springer. https://doi.org/10.1007/978-1-4020-6710-5_13
81. Wamba-Taguimdje, S. L., Fosso Wamba, S., Kala Kamdjoug, J. R., & Tchatchouang Wanko, C. E. (2020). Influence of artificial intelligence (AI) on firm performance: The business value of AI-based transformation projects. Business Process Management Journal, 26(7), 1893-1924. https://doi.org/10.1108/BPMJ-10-2019-0411
82. Wang, J. (2023). ChatGPT: A test drive. American Journal of Physics, 91(4), 255-256. https://doi.org/10.1119/5.0145897
83. Weizenbaum, J. (1966). ELIZA—a computer program for the study of natural language communication between man and machine. Communications of the ACM, 9(1), 36-45.
84. Xu, A., Liu, Z., Guo, Y., Sinha, V., & Akkiraju, R. (2017). A new chatbot for customer service on social media. In Proceedings of the 2017 CHI Conference on Human Factors in Computing Systems (pp. 3506-3510). Association for Computing Machinery. https://doi.org/10.1145/3025453.3025496
85. Yıldıran, Y. D., & Erdem, Ş. (2024). Yapay zeka tabanlı chatbot hizmetinin kullanıcı alışkanlık ve davranışları üzerine etkileri ve bir uygulama. Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi, 46(1), 20-43. https://doi.org/10.14780/muiibd.1381666
86. Yıldız, B., & Dayı, F. (2024). Finans uygulamalarında yapay zekâ destekli chatbot kullanımı üzerine nicel bir araştırma. Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 17(2), 215-231. https://doi.org/10.25287/ohuiibf.1384420
87. Zadorozhnyi, Z. M., Muravskyi, V., Pochynok, N., Muravskyi, V., Shevchuk, A., & Majda, M. (2023). Application of chatbots with artificial intelligence in accounting. In Proceedings of the 2023 13th International Conference on Advanced Computer Information Technologies (ACIT) (pp. 196-200). IEEE. https://doi.org/10.1109/ACIT58437.2023.10275395