The role of digitalization in accounting : Muhasebede dijitalleşmenin rolü

Aysel Güney

doi:10.14687/jhs.v19i2.6273

Authors

Aysel Güney Bilecik Şeyh Edebali University https://orcid.org/0000-0001-7017-8435

DOI:

https://doi.org/10.14687/jhs.v19i2.6273

Keywords:

Accounting, digitalization, digital accounting, accounting information systems, accounting education, Muhasebe, dijitalleşme, dijital muhasebe, muhasebe bilgi sistemleri, muhasebe eğitimi

Abstract

In today's conditions, the accounting profession has become one of the most important professions affected by the developments in the technological field. The education of the candidates who will fulfill the accounting profession is a vocational education and it is necessary to gain skills such as knowledge, skills, technology use, analytical thinking, digital literacy to the individual who will do the desired profession from the education.

Digital accounting plays an important role in increasing the productivity and efficiency of accounting activity by making accounting transactions easier and more practical. However, it has been recently stated that digital accounting has some disadvantages as well as important advantages. In this context, the role of digitalization in accounting information systems and accounting education should be emphasized. Due to technological advances and web-based programs, accounting information systems contribute to the reporting of information by companies in a shorter time, transparently, data protection and cost reduction. In addition, giving more space to digital accounting in accounting education plays an important role in helping students acquire the necessary knowledge and skills. In this way, the analytical perception levels of student and their skills in using the application can be increased. In this context, it is aimed to state the importance of digitalization in accounting and to reveal the interaction of digitalization with accounting information systems and accounting education in the current study.

Extended English summary is in the end of Full Text PDF (TURKISH) file.

Özet

Günümüz koşullarında muhasebe mesleği, teknolojik alanda yaşanan gelişmelerden etkilenen en önemli mesleklerden biri haline gelmiştir. Muhasebe mesleğini yerine getirecek adayların eğitimi, bir mesleki eğitimdir ve eğitimden istenen mesleği yapacak bireye meslekle ilgili bilgi, beceri, teknoloji kullanımı, analitik düşünme, dijital okuryazarlık gibi yeteneklerin kazandırılması gerekmektedir.

Dijital muhasebe, muhasebe işlemlerinin daha kolay ve pratik hale gelmesini sağlayarak, muhasebe faaliyetinin üretkenliğinin ve verimliliğinin arttırılmasında önemli bir rol oynamaktadır. Ancak son zamanlarda dijital muhasebenin önemli avantajlarının yanı sıra bazı dezavantajlarının olduğu da belirtilmektedir. Bu kapsamda muhasebe bilgi sistemlerinde ve muhasebe eğitiminde dijitalleşmenin rolünün vurgulanması gerekmektedir. Teknolojik ilerlemeler ve web temelli programlar sayesinde muhasebe bilgi sistemleri şirketlerin bilgileri raporlamasının daha kısa zamanda, şeffaf bir şekilde sunulmasına, verilerin korunmasına ve maliyetin düşürülmesine katkı sağlamaktadır. Ayrıca, muhasebe eğitiminde dijital muhasebeye daha fazla yer verilmesi öğrencilerin gereken bilgi ve becerileri kazanmasında önemli rol oynamaktadır. Bu sayede, öğrencilerin analitik algı düzeyleri ve uygulamayı kullanmada becerileri arttırılabilir. Bu kapsamda mevcut çalışmada, muhasebede dijitalleşmenin öneminin belirtilmesi ve dijitalleşmenin muhasebe bilgi sistemleri ve muhasebe eğitimi ile etkileşiminin ortaya konması amaçlanmıştır.

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Author Biography

Aysel Güney, Bilecik Şeyh Edebali University

Assoc. Prof. Dr., Bilecik Şeyh Edebali University, Faculty of Applied Sciences, Accounting and Financial Management

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