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

Yıl 2025, Cilt: 6 Sayı: Global Academic Perspective in Social Sciences, 76 - 104, 28.10.2025

Fatih Ömür Binici

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

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