MUHASEBE VE DENETİM MESLEKLERİNİN DİJİTAL DÖNÜŞÜMÜNDE YAPAY ZEKÂ

Günümüz teknolojik gelişmelerinin en ileri noktalarından birisi olan yapay zekâ, gelecekte kimi mesleklerin yerini alacak, kimilerini de dönüşüme uğratacaktır. Muhasebe ve denetim meslekleri de yapay zekânın getirdiği bu dönüşümden etkilenecektir. 1950’li yıllardan itibaren ortaya atılan makinelerin akıllandırılması fikri artık gerçekleşmiş, pek çok sektör ve alanda yapay zekâlı ürünler kullanılmaya başlanmıştır. Dijital dönüşümden geçen dünyada mesleklerin de dönüşümü ve bu meslekler arasında muhasebe ve denetim mesleklerinin de dönüşümünden bahsetmek son derece önem arz etmektedir. Bu çalışmanın amacı, dijital dönüşümden geçen meslekler arasında muhasebe ve denetim mesleklerinin geleceğinde yapay zekânın yeri ve önemini ortaya koymak ve gelecekteki durumu hakkında tespitte bulunmaktır. Bu amaçla öncelikle genel olarak yapay zeka kavramından, tarihçesi ve muhasebe bilimine yansımalarından bahsedilmiş, ardından muhasebe ve denetim mesleklerine etkileri irdelenmiştir. Araştırma sonucunda meslek mensuplarının yapay zekâ teknolojilerinden etkilenerek dönüşüm geçirmesinin kaçınılmaz olduğu ifade edilmiştir. Gelecekte, muhasebe ve denetim mesleklerinin yok olmaktan ziyade istihdam sayısında azalma olabileceği söylenebilir. Yine mesleki rollerin değişerek daha fazla bilgi teknolojilerine hakim, sürekli gelişim göstermesi gereken, eldeki bilgilerden yaralanarak farklı stratejiler geliştiren bir hale dönüşeceği öngörülmektedir. Muhasebecilik mesleğinin bu dönüşüm sonucu yeni bir unvana kavuşturularak “Muhasebe Veri Stratejisti” olarak değiştirilmesi, işletmelerin bu yeni teknolojilere uyum sağlamaları için ekonomik, teknik ve personel anlamında yatırım yapmaları gerektiği önerilmiştir.

ARTIFICIAL INTELLIGENCE IN DIGITAL TRANSFORMATION OF ACCOUNTING AND AUDITING PROFESSIONS

Artificial intelligence, which is one of the most advanced points of today's technological developments, will take the place of some professions in the future and others transform. Accounting and auditing professions will also be affected by this transformation of artificial intelligence. From the 1950s on, the idea of rationalizing machines has been realized and artificial intelligence products have been used in many sectors and areas. The transformation of professions in the world undergoing digital transformation and the transformation of accounting and auditing professions among these professions are of great importance. The aim of this study is to establish the place and importance of artificial intelligence in the future of accounting and auditing professions among the professions that have undergone digital transformation and to ascertain the future situation. For this purpose, firstly, the concept of artificial intelligence, its history and its reflections on accounting science were mentioned and then the effects on the accounting and auditing professions were examined. As a result of the research, it has been expressed that it is inevitable to pass the transformation by being influenced by the artificial intelligence technologies of the members of the profession. In the future, it can be said that the number of employment in the accounting and auditing profession may be reduced not the disappearance of the profession. It is also envisaged that professional roles will change, becoming more dominant in information technology, developing constantly evolving strategies that will benefit from available information. It has been proposed that the accounting profession should be changed to a "Accounting Data Strategist" with a new title resulting in this transformation, and that enterprises should invest in as economic, technical and personnel to adapt to these new technologies.

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