Muhasebe'de e-dönüşüm
Küçük Resim Yok
Tarih
2024
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Tekirdağ Namık Kemal Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Araştırmanın temelinde muhasebe meslek mensuplarının ve muhasebe mesleğinin, elektronik dönüşüm süreçlerinden nasıl etkilendiği, ne tür bir tutum sergilendiği ve beklentinin ne olduğu sorularına cevap arandı. Bu çalışmada nitel araştırma yöntemi benimsendi ve döküman analizi tekniğinden faydalanıldı. Elde edilen veriler ışığında elektronik muhasebe uygulamalarına olan bakış açısının olumlu seyrettiği, meslek mensuplarının bu süreci yakından takip ettiği, mesleki eğitimlerin arttırılması gerektiği, nitelikli personel ihtiyacının ortaya çıktığı sonuçlarına ulaşılmıştır. Mükelleflerin üstlendiği kırtasiye, depolama ve arşivleme gibi maliyetlerin azaldığı anlaşıldı. İşletmeler arasındaki iletişim kolaylaştığı, muhasebesel faaliyetlerin hız kazandığı anlaşıldı. İşletmelerin vergisel anlamdaki denetimlerinin etkinliğinin arttığı ve hileli işlemlerin tespitinin kolaylaştığı anlaşılmıştır. Meslek mensuplarının faaliyetlerinde zamandan tasarruf edildiği anlaşıldığı gibi iş yüklerinin de arttığı sonucuna varılmıştır. Muhasebede dijitalleşme süresince meslek mensuplarına ve aday meslek mensuplarına gerekli eğitimlerin sunulması sürecin daha kolay algılanabilmesinde, olası basit hataların önüne geçilmesinde ve yol göstermesi açısından meslek mensuplarına avantaj sağlayacağı anlaşıldı. Ek olarak gerekli eğitimlerin müfredatla da entegre edilmesi gibi önerilerin de olduğu görüldü.
On the basis of the research, answers were sought to the questions of how professional accountants and the accounting profession were affected by electronic transformation processes, what kind of reaction was given and what the expectations were. In this study, qualitative research method was adopted and document analysis technique was used. In this light of the data obtained, it has been concluded that the perspective on electronic accounting applications is positive, professionals follow this process closely, vocational education should be increased, and the need for qualified personnel has emerged. It was understood that costs such as stationery, storage and archiving incurred by taxpayers decreased.It was understood that communication between business became easier and accounting activities accelerated. It has been understood that the effectiveness of tax audits of business has increased and the detection of fraudulent transactions, has become easier. It was concluded that not only time was saved in the activities of professionals, but also their workload increased. It has been understood that providing the necessary training to professionals and candidate professionals during the digitalization process in accounting will provide an advantage to professionals in terms of easier perception of the process, prevention of possible simple mistakes and guidance. Additionally, it was seen that there were suggestions such as integrating the necessary training into the curriculum.
On the basis of the research, answers were sought to the questions of how professional accountants and the accounting profession were affected by electronic transformation processes, what kind of reaction was given and what the expectations were. In this study, qualitative research method was adopted and document analysis technique was used. In this light of the data obtained, it has been concluded that the perspective on electronic accounting applications is positive, professionals follow this process closely, vocational education should be increased, and the need for qualified personnel has emerged. It was understood that costs such as stationery, storage and archiving incurred by taxpayers decreased.It was understood that communication between business became easier and accounting activities accelerated. It has been understood that the effectiveness of tax audits of business has increased and the detection of fraudulent transactions, has become easier. It was concluded that not only time was saved in the activities of professionals, but also their workload increased. It has been understood that providing the necessary training to professionals and candidate professionals during the digitalization process in accounting will provide an advantage to professionals in terms of easier perception of the process, prevention of possible simple mistakes and guidance. Additionally, it was seen that there were suggestions such as integrating the necessary training into the curriculum.
Açıklama
Sosyal Bilimler Enstitüsü, İşletme Ana Bilim Dalı
Anahtar Kelimeler
İşletme, Business Administration
