MUHASEBE EĞİTİMİ VE ARAŞTIRMASINDA ÇOK DİSİPLİNLİ YAKLAŞIM: DİJİTALLEŞME VE MODERN YÖNTEMLER

Bu makale, muhasebe eğitimine modern teknolojilerin uyarlanması ve kullanılması durumunuincelemeyi amaçlamaktadır. Çalışma, mesleki uygulamalardan gelen talebe cevap verebilmekiçin muhasebe eğitim müfredatında hangi materyallerin dahil edilmesi gerektiğini gözlemlemeyeçalışmaktadır.Araştırmanın yöntemi olarak, bu makalede geleceğin muhasebecilerini modern dünyaya hazırlamakiçin muhasebe müfredatının değiştirilmesine yönelik ihtiyaçlarla ilgili araştırma soruları cevaplanmayaçalışılmaktadır. Araştırma sorularına cevap bulmak için bir literatür tarama protokolü hazırlanmış veliteratür taraması uygulaması bu protokol çerçevesinde gerçekleştirilmiştir. Bu çalışmada odaklanılanaraştırma soruları aşağıda verilmiştir:Soru 1: Muhasebe eğitiminin planlanmasında dijital gelişmelerden yararlanmanın bir yolu var mı?Soru 2: Muhasebede mevcut eğitim ve öğretim dijital çağa geçme olasılığını karşılıyor mu?Soru 3: Dijital çağda muhasebe mezunlarının sahip olması gereken yetkinlikler ve beceriler nelerdir?Makalenin bulguları, yeni geliştirilen teknolojilerin üniversitelerdeki eğitimin muhasebe müfredatınakısmen uyarlandığını ortaya koymaktadır. Muhasebe müfredatlarında yeni teknolojilerle desteklenecekönemli eğitim kurumları bulunmaktadır. Çalışma, belirli bölgelerdeki muhasebe müfredatının öğrencilere veri modelleme, etiketleme hakkındabilgi vermediği ve XBRL (Genişletilebilir İşletme Raporlama Dili-Extensible Business ReportingLanguage) gibi araçların muhasebe öğrencilerine tanıtılmadığı sonucuna varmıştır.

Anahtar Kelimeler:

Muhasebede dijitalleşme, muhasebede bilgi teknolojisi, muhasebe eğitimi müfredatı, Digitalization in accounting, information technology in accounting, accounting education curriculum.

MULTIDISCIPLINARY APPROACH IN ACCOUNTING EDUCATION AND RESEARCH: DIGITALIZATION AND MODERN METHODS

This article aims to examine the adaptation and use of modern technologies in accounting education.The study attempts to observe what materials should be included in the accounting education curriculumin order to respond to the demand from professional practice.As a research method, this article attempts to answer research questions about the need to change theaccounting curriculum to prepare future accountants for the modern world. In order to find answers tothe research questions, a literature review protocol was prepared and the literature review applicationwas carried out within the framework of this protocol. The research questions focused in this studyare given below:Question 1: Is there a way to take advantage of digital developments in planning accounting education?Question 2: Does the current education and training in accounting meet the possibility of transitioningto the digital age?Question 3: What are the competencies and exhibits that accounting graduates should have in thedigital age?The findings of the article reveal that newly developed technologies are partially adapted to theaccounting curriculum of education in universities. There are important educational institutions to besupported with new technologies in accounting curricula.The study concluded that the accounting curriculum in certain regions did not teach students aboutdata modeling, labeling, and tools such as XBRL (Extensible Business Reporting Language) were notintroduced to accounting students.

Keywords:

Digitalization in accounting, information technology in accounting, accounting education curriculum.,

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