Can Tansel KAYA, Mete TURKYILMAZ, Burcu BIROL

RPA Teknolojilerinin Muhasebe Sistemleri Üzerindeki Etkisi

Robotik Süreç Otomasyonu (RPA), iş süreçlerinin otomatikleşmesine imkan sağlayan ve geleneksel endüstriyelleşmenin birikmiş deneyimini en ileri teknolojiyle birleştiren Endüstri 4.0 dönüşümünde belirgin etkisi olan bir teknolojidir (Schmidt vd., 2015). Şirketler, tanımlayan, tarif eden ve en önemlisi işlemleri belirleyen, veriyi değiştiren, görevleri/işlemleri tetikleyen ve diğer uygulamalarla, robotlarla iletişime geçebilen yapay zeka kapasitelerini kullanarak öğrenebilen robotik uygulamalar geliştirebilmektedir. Bu çalışmanın amacı, RPA’nın Kurumsal Kaynak Planlaması (ERP) ve Malzeme İhtiyaç Planlaması (MRP)’de değişen maliyet muhasebesi ve finansal raporlama kavramları kapsamında uygulama ve gelişme alanlarını analiz etmektir. Bu çalışma aynı zamanda RPA teknolojilerinin geleneksel muhasebe ve maliyet muhasebesi süreçlerine etkisini incelemekte ve muhasebe sistemleri, Endüstri 4.0 ve RPA teknolojileri arasındaki derin bağlantının ana hatlarını çizmektedir. Bu devrim niteliğindeki değişimin ışığında, geleceğin muhasebe fonksiyonu ve Stratejik Muhasebe Yönetimi (SAM) incelenmektedir.

Anahtar Kelimeler:

Robotik Süreç Otomasyonu, Endüstri 4.0, Otomasyon, Muhasebe, Maliyet Muhasebesi

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