SANAL GERÇEKLİĞİN MUHASEBE EĞİTİMİNE YANSIMALARI: ÜNİVERSİTEDEN METAVERSİTEYE DÖNÜŞÜM

COVID-19 pandemisinin oluşturduğu kısıtların yüz yüze iletişimi oldukça zorlaştırması, önceden yalnızca çevrimdışı olabileceği düşünülen faaliyetlerin sanal ortamlara taşınmasını beraberinde getirmiştir. Tüm dijital dünyaların birleşiminden oluşan kurgusal bir evren ve sanal bir paylaşım alanı olan Metaverse yeni bir olgu değildir. Ancak, pandemi döneminde eğitimin sanal ortamlarda sürdürülmesi sonucunda hayatımıza girişi hızlanmış ve Metaverse ile eğitimin entegrasyonu tartışılmaya başlanmıştır. Bu çalışmada, internetin geleceği olarak görülen Metaverse’ün üniversitelerde eğitim amacına yönelik olarak kullanılabilirliği tartışılmaktadır. Bu bağlamda muhasebe derslerinin üç boyutlu ve interaktif bir ortamda sürdürülmesinin sunduğu fırsatlar ve bu teknolojinin sınırları ortaya konulmaktadır.

Anahtar Kelimeler:

Metaverse, Eğitim, Muhasebe Eğitimi, Sanal Gerçeklik

REFLECTION OF VIRTUAL REALITY ON ACCOUNTING EDUCATION: TRANSFORMATION OF UNIVERSITY TO METAVERSITY

The constraints created by the COVID-19 pandemic have made face-to-face communication very difficult, leading to the transfer of activities that were previously thought to be only available offline to virtual environments. Metaverse, a fictional universe composed of all digital worlds and a virtual sharing space, is not a new phenomenon. However, as a result of the continuation of education in virtual environments during the pandemic period, its entry into our lives has accelerated and the integration of education with Metaverse has begun to be discussed. In this study, the usability of Metaverse for educational purposes in universities is discussed. In this context, the opportunities offered by conducting accounting courses in a three-dimensional and interactive environment and the limits of this technology are revealed.

Keywords:

Metaverse, Education, Accounting Education, Virtual Reality,

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