Blokchain teknolojisi'nin muhasebe meslek mensupları üzerine etkisi : Çanakkale örneği
Yükleniyor...
Dosyalar
Tarih
2023
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Trakya Üniversitesi Sosyal Bilimler Enstitüsü
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Dijital do?nu?s?u?m, hayatın her alanında olduğu gibi is? hayatını da derinden etkilemektedir. Her sekto?r kendi is? akıs?ına ilis?kin yo?ntemler gelis?tirmis?tir. İs?te bunların bas?ında bireyleri buna tes?vik eden en o?nemli etken zaman faydası ve gu?venli veri akıs?ları sağlama amaçlanmıs?tır. Gu?nu?mu?zde birçok alanda yas?amımıza dahil olan bu dijital do?nu?s?u?m ve Blockchain teknolojileri muhasebecilerin zaman alan go?rev ve sorumluluklarını daha da kolaylas?tırmıs?tır. Bu durum ise, is? ortamlarında muhasebe profesyonellerinin u?stleneceği rolu?n değis?mesine, aynı zamanda ileri teknoloji ve Robotik Su?reç Otomasyonları (RSO)’nın benimsenmesini ve uygulanmasını destekleyecek yeni yetkinliklere ihtiyaç duyulmasına sebep olmus?tur. Yeni kullanılan sistemlere dahil edilmesini ve bu yetkinliklerin nasıl kazanılacağı konusunda ise, hala literatu?rde tartıs?malar devam etmekte ve go?ru?s?? birliği sağlanamamıs?tır. Gu?nu?mu?z dijital teknolojilerde geleneksel muhasebe su?reçlerinin yetersiz kalması ve sistem içinde aksaklıklar yas?anması yeterli denetim sağlanamayıp risk fakto?rlerinin değerlendirilememesi teknolojik su?reçlere geçis?te Blockchain teknolojisini muhasebe ve mali kontroller açısından ihtiyaç duyulmus? ve yol go?sterici olmus?tur. Bu teknolojilerin alt yapısını kavrayabilmek sonrasında uygulamaya geçirebilmek için yeterli eğitime ve tecru?beye sahip olmak gereklidir. Bu bağlamda çalıs?ma, Blockchain teknolojisi alt yapılı uygulamalara, muhasebe mesleğinde olus?um su?recine, devletin çes?itli kurumlarının birbirine entegre etmek amacıyla hazırladığı kurumsal uygulamalarda Blockchain etkinliğine, Muhasebe Meslek Mensuplarının kus?aklar bakımından ele alınarak dijital do?nu?s?u?m ve Blockchain teknolojisi temelli muhasebe sistemine odaklanmaktadır. Bu doğrultuda çalıs?mamızda, Dijital do?nu?s?u?m ve Blockchain Teknolojileri‘nin muhasebe meslek mensupları u?zerine etkisi incelenmis?tir.
Digital transformation deeply affects business life, as it does in all areas of life. Ensuring this transformation, which allows the integration of advanced and robotic technologies to business operations and business processes in general, and to ensure important developments in every field, various individuals are at the peak of the adaptation stage at the end of this transformation. It has been developed for each sector's own business needs. Here, the most important factor that encourages the people at their head is to provide time execution and secure data flows. This digital transformation and Blockchain technologies, which are included in our lives in many growing areas, have made the timeconsuming tasks and responsibilities of blockchain technologies easier. This has led to the expectation that accounting professionals will be undertaken in business environments, as well as the absence of new competency requirements to enable the adoption and execution of advanced technology and Robotic Process Automation (RSO). Discussions still continue in the literature on how to include them in newly used systems and how to acquire these officials, and no consensus has been reached. In today's digital technologies, the inadequacy of traditional accounting obligations and the fact that what is maintained in the system is not adequately audited, and the failure to evaluate the risk finances has made the transition to technological computers required and guided by Blockchain technology in terms of accounting and financial controls. It is necessary to have sufficient education and experience in order to understand the infrastructure of these technologies and then pass the application. In this context, the study focuses on Blockchain technology infrastructure applications, the rules of the road during the formation of the accounting profession, the corporate purposes of various institutions in order to integrate all of them, the Blockchain applications, the digital transformation and the Blockchain-based accounting system by considering the Accountants in terms of generations.In this direction, our work is to reflect the impact of digitalization on professional accountants.
Digital transformation deeply affects business life, as it does in all areas of life. Ensuring this transformation, which allows the integration of advanced and robotic technologies to business operations and business processes in general, and to ensure important developments in every field, various individuals are at the peak of the adaptation stage at the end of this transformation. It has been developed for each sector's own business needs. Here, the most important factor that encourages the people at their head is to provide time execution and secure data flows. This digital transformation and Blockchain technologies, which are included in our lives in many growing areas, have made the timeconsuming tasks and responsibilities of blockchain technologies easier. This has led to the expectation that accounting professionals will be undertaken in business environments, as well as the absence of new competency requirements to enable the adoption and execution of advanced technology and Robotic Process Automation (RSO). Discussions still continue in the literature on how to include them in newly used systems and how to acquire these officials, and no consensus has been reached. In today's digital technologies, the inadequacy of traditional accounting obligations and the fact that what is maintained in the system is not adequately audited, and the failure to evaluate the risk finances has made the transition to technological computers required and guided by Blockchain technology in terms of accounting and financial controls. It is necessary to have sufficient education and experience in order to understand the infrastructure of these technologies and then pass the application. In this context, the study focuses on Blockchain technology infrastructure applications, the rules of the road during the formation of the accounting profession, the corporate purposes of various institutions in order to integrate all of them, the Blockchain applications, the digital transformation and the Blockchain-based accounting system by considering the Accountants in terms of generations.In this direction, our work is to reflect the impact of digitalization on professional accountants.
Açıklama
Anahtar Kelimeler
Muhasebe, Dijital dönüşüm, Blockchain Teknolojisi, Accounting, Digital transformation, Blockchain Technology
