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A Research on the Use of Artificial Intelligence in Accounting

Year 2025, Issue: 72, 1 - 13, 28.03.2025

Aysel Güney , Enes Özcan

https://doi.org/10.26650/MED.1492095

Abstract

In the business environment, technology applications provide many advantages. Especially among the new tech; nologies, AI;based systems offer various benefits such as automating repetitive processes, automatically uploading documents, classifying items, increasing the accuracy of the information produced by processing the collected data, promoting machine learning and suggesting the way to achieve the best possible result. Accounting has entered a rapid transformation process with the use and development of artificial intelligence and digital technologies in globalising business life. In the globalising business life, the number of those who use the possibilities of using AI to process all information and documents from stakeholders without interruption and record them simultaneously is increasing. The aim of this study; to investigate the awareness of artificial intelligence of employees in the field of accounting and the attitudes of artificial intelligence practises in accounting processes. In the research, a survey was applied to 108 participants working in the field of accounting in Bilecik and Sakarya provinces using the convenience sampling method. According to the results of the analysis, statistically significant differences were found between the likelihood of AI in the field of accounting in the future in terms of age groups and the opinions of AI on the accounting field.

JEL Classification : M40 , M41

Keywords

Accounting Digitalisation Artificial Intelligence

References

  • Adeyelu, O. O., Ugochukwu, C. E., & Shonibare, M. A. (2024). The impact of artificial intelligence on accounting practices: Advancements, challenges, and opportunities. International Journal of Management & Entrepreneurship Research, 6 (4), 1200-1210. google scholar
  • Baldwin, A. A., Brown, C. E., & Trinkle, B. S. (2006). Opportunities for artificial intelligence development in the accounting domain: The case for auditing. Intelligent Systems in Accounting, Finance & Management: International Journal, 14(3), 77-86. google scholar
  • Beerbaum, D. O. (2023). Generative artificial intelligence (GAI) with ChatGPT for accounting-a business case. [SSRN]. https://doi.org/10. 2139/ssrn.4385651 google scholar
  • BerdİYeva, O., İslam, M. U., & Saeedi, M. (2021). Artificial intelligence in accounting and finance: Meta-analYSİs. International Business Review, 3(1), 56-79. google scholar
  • Bose, S., Dey, S. K., & Bhattacharjee, S. (2023). Big data, data analytics and artificial intelligence in accounting: An overview. İn Handbook of Big Data Research Methods (pp. 32-51). google scholar
  • Cho, O. H. (2024). Analysis of the impact of artificial intelligence applications on the development of accounting industry. Nanotech-nology Perceptions, 74-83. google scholar
  • Chukwuani, V. N., & Egiyi, M. A. (2020). Automation of accounting processes: İmpact of artificial intelligence. International Journal of Research and Innovation in Social Science (IJRISS, 4(8), 444-449. google scholar
  • Chukwudi, O., Echefu, S., Boniface, U., & Victoria, C. (2018). Effect of artificial intelligence on the performance of accounting operations among accounting firms in South East Nigeria. Asian Journal of Economics, Business and Accounting, 7(2), 1-11. google scholar
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  • Gacar, A. (2019). YapaY zekâ ve YapaY zekânın muhasebe mesleğine olan etkileri: Türkiye’ye Yönelik fırsat ve tehditler. Balkan Sosyal Bilimler Dergisi, 8(EUREFE’19), 389-394. google scholar
  • Greenman, C. (2017). Exploring the impact of artificial intelligence on the accounting profession. Journal of Research in Business, Economics and Management, 8(3), 1451-1454. google scholar
  • Jejeniwa, T. O., Mhlongo, Z. N., & Jejeniwa, T. O. (2024). A comprehensive review of the impact of artificial intelligence on modern accounting practices and financial reporting. Computer Science & IT Research Journal, 5(4), 1031-1047. google scholar
  • Johnson, E., Petersen, M., Sloan, J., & Valencia, A. (2021). The interest, knowledge, and usage of artificial intelligence in accounting: Evidence from accounting professionals. Accounting & Taxation, 13(1), 45-58. google scholar
  • Kommunuri, J. (2022). Artificial intelligence and the changing landscape of accounting: A viewpoint. Pacific Accounting Review, 34(4), 585-594. google scholar
  • Kütük, Y., & Zor, Ü. (2020). Muhasebe alanında geliştirilen uzman sistemler. Muhasebe ve Denetime Bakış, 20(61), 193-208. google scholar
  • Lee, C. S., & Tajudeen, F. P. (2020). Usage and impact of artificial intelligence on accounting: Evidence from MalaYsian organisations. Asian Journal of Business and Accounting, 13(1), 213-239. google scholar
  • Li, Z., & Zheng, L. (2018). The impact of artificial intelligence on accounting. İn Proceedings of the 2018 4th International Conference on Social Science and Higher Education (ICSSHE 2018). google scholar
  • Mohammad, S. J., Hamad, A. K., Borgi, H., Thu, P. A., Sial, M. S., & Alhadidi, A. A. (2020). How artificial intelligence changes the future of accounting industrY. International Journal of Economics and Business Administration, 8(3), 478-488. google scholar
  • Özçelik, M., Dikmen, B. B., Erduru, İ., & Deran, A. (2022). Yapay zekâ kullanımının muhasebe ve denetim süreci üzerine muhtemel etkileri. İn N. A. et al. (Eds.), Kamu sektöründe uluslararası muhasebe ve denetim standartları ile bağımsız denetim uygulamalarına ilişkin güncel konular ve araştırmalar (pp. 287-308). Ankara: Gazi Kitabevi. google scholar
  • Russel, S. J., & Norvig, P. (2016). Artificial intelligence: A modern approach (3rd ed.). New JerseY: Pearson Education. google scholar
  • Serçemeli, M. (2018). Muhasebe ve denetim mesleklerinin dijital dönüşümünde YapaY zekâ. Electronic Turkish Studies, 13(30), 369-386. google scholar
  • Street, D., & Wilck, J. (2023). 'Let’s have a chat': Principles for the effective application of ChatGPT and large language models in the practice of forensic accounting. SSRN. Available at SSRN 4351817. google scholar
  • Todorova, E. P. S. (2018). How artificial intelligence is challenging the accounting profession. Journal of International Scientific Publica-tions: Economy & Business, 12, 126-141. google scholar
  • Ucoglu, D. (2020). Current machine learning applications in accounting and auditing. PressAcademia Procedia, 12(1), 1-7. google scholar
  • Wen, Y. (2020). A review of researches on accounting in China brought by artificial intelligence. İn Proceedings of the 5th International Conference on Economics, Management, Law and Education (EMLE 2019). google scholar
  • Zemankova, A. (2019). Artificial intelligence in audit and accounting: Development, current trends, opportunities and threats-literature review. In Proceedings of the 2019 International Conference on Control, Artificial Intelligence, Robotics & Optimization (ICCAIRO). google scholar
  • Zhang, Y., Xiong, F., Xie, Y., Fan, X., & Gu, H. (2020). The impact of artificial intelligence and blockchain on the accounting profession. IEEE Access, 8, 110461-110477. google scholar
  • Marr, B. (2018, June i). The digital transformation of accounting and finance: Artificial intelligence, robots, and chat-bots. Forbes. https://www.forbes.com/sites/bernardmarr/2018/06/01/the-digital-transformation-of-accounting-and-finance-artificial-intelligence-robots-and-chatbots/, google scholar
  • OGGUSTO. (2023, JuIy 3). Yapay zekâ kullanım alanları ve Uygulamaları. Retrieved from https://www.oggusto.com/teknoloji/Yapay-zeka-kullanim-alanlari-ve-Uygulamalari google scholar
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Yapay Zekanın Muhasebede Kullanımı Üzerine Bir Araştırma

Year 2025, Issue: 72, 1 - 13, 28.03.2025

Aysel Güney , Enes Özcan

https://doi.org/10.26650/MED.1492095

Abstract

İş ortamında, teknoloji uygulamaları birçok avantaj sağlamaktadır. Özellikle yeni teknolojiler arasında, yapay zeka tabanlı sistemler; tekrarlayan işlemleri otomatikleştirme, belgeleri otomatik olarak yükleme, öğeleri sınıflandırma, toplanan verileri işleyerek üretilen bilgilerin doğruluğunu artırma, makine öğrenimini teşvik etme, mümkün olan en iyi sonucu elde etme yolunu önerme gibi çeşitli avantajlar sunmaktadır. Muhasebe, globalleşen iş hayatında yapay zeka ve dijital teknolojilerin kullanılması ve gelişmesiyle hızlı bir dönüşüm sürecine girmiştir. Muhasebenin işlevlerini iyi bir performansla yerine getirebilmesi için ve insan hatalarından uzak, zaman ve maliyet tasarrufu sağlayabilecek dijital teknoloji ve yapay zeka uygulamalarına duyulan ihtiyaç gün geçtikçe artmaktadır. Çeşitli bilgileri derleyen, analiz eden ve yorumlayan yapay zeka uygulamaları, muhasebe ve finans süreçlerinde kullanılmaya başlamıştır. Bu çalışmanın amacı; muhasebe alanında çalışanların yapay zeka ile ilgili farkındalıklarını ve yapay zeka uygula; malarının muhasebe süreçlerinde kullanma tutumlarını araştırmaktır. Araştırmada kolayda örnekleme yöntemiyle Bilecik ve Sakarya illerinde muhasebe alanında çalışan 108 katılımcıya anket uygulanmıştır. Analiz sonuçlarına göre yaş grupları açısından yapay zekanın gelecekte muhasebe alanında kullanılma olasılığı ve yapay zekanın muhasebe alanına etkisi ile ilgili görüşler arasında istatiksel olarak anlamlı farklar tespit edilmiştir.

JEL Sınıflaması: M40 , M41

Keywords

Muhasebe Dijitalleşme Yapay zeka

References

  • Adeyelu, O. O., Ugochukwu, C. E., & Shonibare, M. A. (2024). The impact of artificial intelligence on accounting practices: Advancements, challenges, and opportunities. International Journal of Management & Entrepreneurship Research, 6 (4), 1200-1210. google scholar
  • Baldwin, A. A., Brown, C. E., & Trinkle, B. S. (2006). Opportunities for artificial intelligence development in the accounting domain: The case for auditing. Intelligent Systems in Accounting, Finance & Management: International Journal, 14(3), 77-86. google scholar
  • Beerbaum, D. O. (2023). Generative artificial intelligence (GAI) with ChatGPT for accounting-a business case. [SSRN]. https://doi.org/10. 2139/ssrn.4385651 google scholar
  • BerdİYeva, O., İslam, M. U., & Saeedi, M. (2021). Artificial intelligence in accounting and finance: Meta-analYSİs. International Business Review, 3(1), 56-79. google scholar
  • Bose, S., Dey, S. K., & Bhattacharjee, S. (2023). Big data, data analytics and artificial intelligence in accounting: An overview. İn Handbook of Big Data Research Methods (pp. 32-51). google scholar
  • Cho, O. H. (2024). Analysis of the impact of artificial intelligence applications on the development of accounting industry. Nanotech-nology Perceptions, 74-83. google scholar
  • Chukwuani, V. N., & Egiyi, M. A. (2020). Automation of accounting processes: İmpact of artificial intelligence. International Journal of Research and Innovation in Social Science (IJRISS, 4(8), 444-449. google scholar
  • Chukwudi, O., Echefu, S., Boniface, U., & Victoria, C. (2018). Effect of artificial intelligence on the performance of accounting operations among accounting firms in South East Nigeria. Asian Journal of Economics, Business and Accounting, 7(2), 1-11. google scholar
  • Deloitte. (2018). 16 artificial intelligence projects from Deloitte: Practical cases of applied Aİ. Retrieved from https://www2.deloitte.com/content/dam/Deloitte/nl/Documents/innovatie/deloitte-nl-innovatie-artificial-intelligence-16-practical-cases.pdf, google scholar
  • Emetaram, E., & Uchime, H. N. (2021). İmpact of artificial intelligence (Aİ) on accountancy profession. Journal of Accounting and Financial Management, 7(2), 15-25. google scholar
  • Gacar, A. (2019). YapaY zekâ ve YapaY zekânın muhasebe mesleğine olan etkileri: Türkiye’ye Yönelik fırsat ve tehditler. Balkan Sosyal Bilimler Dergisi, 8(EUREFE’19), 389-394. google scholar
  • Greenman, C. (2017). Exploring the impact of artificial intelligence on the accounting profession. Journal of Research in Business, Economics and Management, 8(3), 1451-1454. google scholar
  • Jejeniwa, T. O., Mhlongo, Z. N., & Jejeniwa, T. O. (2024). A comprehensive review of the impact of artificial intelligence on modern accounting practices and financial reporting. Computer Science & IT Research Journal, 5(4), 1031-1047. google scholar
  • Johnson, E., Petersen, M., Sloan, J., & Valencia, A. (2021). The interest, knowledge, and usage of artificial intelligence in accounting: Evidence from accounting professionals. Accounting & Taxation, 13(1), 45-58. google scholar
  • Kommunuri, J. (2022). Artificial intelligence and the changing landscape of accounting: A viewpoint. Pacific Accounting Review, 34(4), 585-594. google scholar
  • Kütük, Y., & Zor, Ü. (2020). Muhasebe alanında geliştirilen uzman sistemler. Muhasebe ve Denetime Bakış, 20(61), 193-208. google scholar
  • Lee, C. S., & Tajudeen, F. P. (2020). Usage and impact of artificial intelligence on accounting: Evidence from MalaYsian organisations. Asian Journal of Business and Accounting, 13(1), 213-239. google scholar
  • Li, Z., & Zheng, L. (2018). The impact of artificial intelligence on accounting. İn Proceedings of the 2018 4th International Conference on Social Science and Higher Education (ICSSHE 2018). google scholar
  • Mohammad, S. J., Hamad, A. K., Borgi, H., Thu, P. A., Sial, M. S., & Alhadidi, A. A. (2020). How artificial intelligence changes the future of accounting industrY. International Journal of Economics and Business Administration, 8(3), 478-488. google scholar
  • Özçelik, M., Dikmen, B. B., Erduru, İ., & Deran, A. (2022). Yapay zekâ kullanımının muhasebe ve denetim süreci üzerine muhtemel etkileri. İn N. A. et al. (Eds.), Kamu sektöründe uluslararası muhasebe ve denetim standartları ile bağımsız denetim uygulamalarına ilişkin güncel konular ve araştırmalar (pp. 287-308). Ankara: Gazi Kitabevi. google scholar
  • Russel, S. J., & Norvig, P. (2016). Artificial intelligence: A modern approach (3rd ed.). New JerseY: Pearson Education. google scholar
  • Serçemeli, M. (2018). Muhasebe ve denetim mesleklerinin dijital dönüşümünde YapaY zekâ. Electronic Turkish Studies, 13(30), 369-386. google scholar
  • Street, D., & Wilck, J. (2023). 'Let’s have a chat': Principles for the effective application of ChatGPT and large language models in the practice of forensic accounting. SSRN. Available at SSRN 4351817. google scholar
  • Todorova, E. P. S. (2018). How artificial intelligence is challenging the accounting profession. Journal of International Scientific Publica-tions: Economy & Business, 12, 126-141. google scholar
  • Ucoglu, D. (2020). Current machine learning applications in accounting and auditing. PressAcademia Procedia, 12(1), 1-7. google scholar
  • Wen, Y. (2020). A review of researches on accounting in China brought by artificial intelligence. İn Proceedings of the 5th International Conference on Economics, Management, Law and Education (EMLE 2019). google scholar
  • Zemankova, A. (2019). Artificial intelligence in audit and accounting: Development, current trends, opportunities and threats-literature review. In Proceedings of the 2019 International Conference on Control, Artificial Intelligence, Robotics & Optimization (ICCAIRO). google scholar
  • Zhang, Y., Xiong, F., Xie, Y., Fan, X., & Gu, H. (2020). The impact of artificial intelligence and blockchain on the accounting profession. IEEE Access, 8, 110461-110477. google scholar
  • Marr, B. (2018, June i). The digital transformation of accounting and finance: Artificial intelligence, robots, and chat-bots. Forbes. https://www.forbes.com/sites/bernardmarr/2018/06/01/the-digital-transformation-of-accounting-and-finance-artificial-intelligence-robots-and-chatbots/, google scholar
  • OGGUSTO. (2023, JuIy 3). Yapay zekâ kullanım alanları ve Uygulamaları. Retrieved from https://www.oggusto.com/teknoloji/Yapay-zeka-kullanim-alanlari-ve-Uygulamalari google scholar
  • U.S. Bureau of Labor Statistics. (2023, JuIy 22). Accountants and auditors. Retrieved from https://www.bls.gov/ooh/business-and-financial/accountants-and-auditors.htm, google scholar
There are 31 citations in total.

Details

Primary Language Turkish
Subjects Accounting, Auditing and Accountability (Other)
Journal Section RESEARCH ARTICLES
Authors

Aysel Güney 0000-0001-7017-8435

Enes Özcan

Publication Date March 28, 2025
Submission Date May 29, 2024
Acceptance Date November 26, 2024
Published in Issue Year 2025 Issue: 72

Cite

APA Güney, A., & Özcan, E. (2025). Yapay Zekanın Muhasebede Kullanımı Üzerine Bir Araştırma. Journal of Accounting Institute(72), 1-13. https://doi.org/10.26650/MED.1492095
AMA Güney A, Özcan E. Yapay Zekanın Muhasebede Kullanımı Üzerine Bir Araştırma. MED. March 2025;(72):1-13. doi:10.26650/MED.1492095
Chicago Güney, Aysel, and Enes Özcan. “Yapay Zekanın Muhasebede Kullanımı Üzerine Bir Araştırma”. Journal of Accounting Institute, no. 72 (March 2025): 1-13. https://doi.org/10.26650/MED.1492095.
EndNote Güney A, Özcan E (March 1, 2025) Yapay Zekanın Muhasebede Kullanımı Üzerine Bir Araştırma. Journal of Accounting Institute 72 1–13.
IEEE A. Güney and E. Özcan, “Yapay Zekanın Muhasebede Kullanımı Üzerine Bir Araştırma”, MED, no. 72, pp. 1–13, March 2025, doi: 10.26650/MED.1492095.
ISNAD Güney, Aysel - Özcan, Enes. “Yapay Zekanın Muhasebede Kullanımı Üzerine Bir Araştırma”. Journal of Accounting Institute 72 (March 2025), 1-13. https://doi.org/10.26650/MED.1492095.
JAMA Güney A, Özcan E. Yapay Zekanın Muhasebede Kullanımı Üzerine Bir Araştırma. MED. 2025;:1–13.
MLA Güney, Aysel and Enes Özcan. “Yapay Zekanın Muhasebede Kullanımı Üzerine Bir Araştırma”. Journal of Accounting Institute, no. 72, 2025, pp. 1-13, doi:10.26650/MED.1492095.
Vancouver Güney A, Özcan E. Yapay Zekanın Muhasebede Kullanımı Üzerine Bir Araştırma. MED. 2025(72):1-13.
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