Teknoloji Odaklı Muhasebe Çalışmalarına Genel Bir Bakış: DergiPark Akademik Veri Tabanı ve Journal of Emerging Technologies Temelinde Sistematik Bir Literatür Taraması

Bu çalışma, Journal of Emerging Technologies in Accounting ve Dergi Park veri tabanına dayalı sistematik bir literatür taraması yaparak muhasebe alanında teknolojik yeniliklerin adaptasyonunu içeren çalışmaların eğilimlerini ve öne çıkan anahtar kelimelerin hem İngilizce hem de Türkçe literatüre dayalı bir karşılaştırma sunmak suretiyle incelemeyi amaçlamıştır. Sistematik literatür taramasından elde edilen sonuçlara göre, incelenen çalışmalarda en çok kullanılan konuların başında teknolojik açıdan XBRL, yapay zeka, veri analitiği ve blok zinciri ile muhasebe açısından denetimin geldiği söylenebilir. Ayrıca, ilgili Türkçe literatürde yapılan çalışmaların sayısının İngilizce çalışmaların gerisinde kaldığı söylenebilir. Öte yandan sınırlı sayıdaki Türkçe çalışmalar, konu, içerik ve kapsam bakımından İngilizce literatür ile uyumlu görünmektedir

Anahtar Kelimeler:

Muhasebe, Teknoloji, Muhasebe Literatürü

A Review of Technology Focused Accounting Studies: A Systematic Literature Review Based on the Journal Park Database and Journal of Emerging Technologies

This study aims to conduct a systematic literature review based on the Journal of Emerging Technologies in Accounting and Dergi Park database to see the trends and keywords of studies in the respective fields in both English and Turkish via providing a comparison. According to the systematic review, it might be said that the most used topics are XBRL, artificial intelligence, data analytics, and blockchain in the technological aspect and audit in the accounting aspect of the studies reviewed. The number of studies in Turkish lags the English studies in the respective field. The limited number of Turkish studies seems to be consistent with the English literature in terms of the topic, content, and scope.

Keywords:

accounting, technology, accounting literature,

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