YAPAY ZEKA VE MUHASEBE MESLEĞİ: FIRSATLARA VE ZORLUKLARA GENEL BİR BAKIŞ

Abdullah, A. A. H., & Almaqtari, F. A. (2024). The impact of artificial intelligence and Industry 4.0 on transforming accounting and auditing practices. Journal of Open Innovation: Technology, Market, and Complexity, 10(1), 100218.

ACCA (2020). The Digital Accountant: Digital Skills in a Transformed World.https://www.accaglobal.com/content/dam/ACCA_Global/professionalinsights/digital_a ccountant/pi-digital-accountant.pdf (Erişim Tarihi: 13/06/2025)

Adelakun, B. O., Majekodunmi, T. G., & Akintoye, O. S. (2024). AI and ethical accounting: Navigating challenges and opportunities. International Journal of Advanced Economics, 6(6), 224-241.

Akhter, S., Ahmad, M.R., Chibb, M., Zai,A.F. & Yaqoob, M. (2024). Artificial Intelligence in the 21st Century: Opportunities, Risks and Ethical Imperatives. Educational Administration: Theory and Practice, 30(5), 4600–4605. https://doi.org/10.53555/kuey.v30i5.3125

Al-Htaybat, K., & Von Alberti-Alhtaybat, L. (2017). Big Data and corporate reporting: impacts and paradoxes. Accounting, auditing & accountability journal, 30(4), 850-873.

Anh, N.T.M., Hoa, L.T.K., Thao, L.P., Nhi, D.A., Long, N.T., Truc, N.T.& Ngoc Xuan, V. (2024), The effect of technology readiness on adopting artificial intelligence in accounting and auditing in Vietnam. Journal of Risk and Financial Management, 17(1), 27

Askary, S., Abu-Ghazaleh, N., Tahat, Y.A. (2018), Artificial Intelligence and Reliability of Accounting Information. In: Challenges and Opportunities in the Digital Era: 17th IFIP WG 6.11 Conference on E-Business, E-Services, and E-Society, I3E 2018, Kuwait City, Kuwait, Proceedings. Vol. 17. Berlin: Springer International Publishing. 315-324.

Bakarich, K. M., and O’Brien, P. (2021) ; The Robots are Coming … But Aren't Here Yet: The Use of Artificial Intelligence Technologies in the Public Accounting Profession. Journal of Emerging Technologies in Accounting; 18 (1): 27–43. https://doi.org/10.2308/JETA-19-11-20-47

Bizarro, P. A., Crum, E., & Nix, J. (2019). The intelligent audit. ISACA Journal, 6, 23-29.

Brynjolfsson, E., Rock, D., & Syverson, C. (2017). Artificial intelligence and the modern productivity paradox: A clash of expectations and statistics (No. w24001). National Bureau of Economic Research.

Brynjolfsson, E., Rock, D., Syverson, C. (2019), Artificial intelligence and the modern productivity paradox: A clash of expectations and statistics. The economics of artificial intelligence: An agenda. Chicago: University of Chicago Press., 23-57.

Chabus, R. (2021, June 7). Top Soft Skills for Accounting Professionals. Journal of Accountancy - Newsletters.https://www.journalofaccountancy.com/newsletters/2021/jun/top-soft-skills- accounting-professionals.html (Erişim Tarihi:17/06/2025)

Cordos, A. & Tiron-Tudor, A. (2023). ACCOUNTING OPTIMISED SKILL SET AND THE FOURTH INDUSTRIAL REVOLUTION - THE VIEW OF PROFESSIONAL ACCOUNTING BODIES, Revista Economică, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol.75(2), 40-50. https://doi.org/10.56043/reveco-2023-0014

Damerji, H., and Salimi, A. (2021). Mediating Effect of Use Perceptions on Technology Readiness and Ad- option of Artificial Intelligence in Accounting. Accounting Education, 30(2), 107-130. https://doi.org/10.1080/09639284.2021.1872035

Deloitte (2025). AI-Driven Tax Compliance and Financial Automation. Deloitte Insights.

(September 2023). https://www2.deloitte.com (Erişim Tarihi: 22/06/2025)

Ding, H., Du, Y., & Xia, Z. (2025). Urban Road Anomaly Monitoring Using Vision–Language Models for Enhanced Safety Management. Applied Sciences, 15(5), 2517.

Dongre, N., Pandey, A., Gupta, O.P. (2020), Artificial intelligence in accounting: Opportunities and challenges. Journal of Xi’an University of Architecture and Technology, 12, 1858-1864.

Dow, K. E., Jacknis, N., and Watson, M. W. (2021). A Framework and Resources to Create a Data Analytics-In-fused Accounting Curriculum. Issues in Accounting Education, 36(4), 183-205. https://doi.org/10.2308/ISSUES-19-071

Estep, C., Griffith, E.E., MacKenzie, N.L. (2024), How do financial executives respond to the use of artificial intelligence in financial reporting and auditing? Review of Accounting Studies, 29(3), 2798-2831.

Gartner (2025). Future trends in AI-driven financial reporting. Gartner Research Reports. (2023). https://www.gartner.com (Erişim Tarihi: 22.06.2025)

Gonçalves, M. J. A., Da Silva, A. C. F., & Ferreira, C. G. (2022). The future of accounting: how will digital transformation impact the sector?. In Informatics (Vol. 9, No. 1, p. 19). MDPI.

Greenman, C. (2017). Exploring the impact of artificial intelligence on the accounting profession. Journal of Research in Business, Economics and Management, 8(3), 1451-1454.

Gu, H., Schreyer, M., Moffitt, K., & Vasarhelyi, M. (2024). Artificial intelligence co-piloted auditing. International Journal of Accounting Information Systems, 54, 100698. https://doi.org/10.1016/j.accinf.2024.100698

Gulin, D., Hladika, M., and Valenta, I. (2019). Digitalization and the Challenges for the Accounting Profession. ENTRENOVA–ENTerprise Research InNOVAtion, 5(1), 428-437.

Halar, P., Pavić, I., & Dečman, N. (2023). Current trends and development perspectives of the accounting profession:A roadmap for the future. Sustainability, Organization, Business and Economic Research (SOBER), 1, 115-132.doi: 10.5281/zenodo.8060354

Hasan, A. (2022) Artificial Intelligence (AI) in Accounting & Auditing: A Literature Review. Open Journal of Business and Management, 10, 440-465. doi: 10.4236/ojbm.2022.101026.

Holmes, A.F., Douglass, A. (2022). Artificial Intelligence: Reshaping the Accounting Profession and the Disruption to Accounting Education. Journal of Emerging Technologies in Accounting; 19 (1): 53– 68. https://doi.org/10.2308/JETA-2020-054

Huang, L., Ractham, P., Abrahams, A. (2022), Machine Learning Approaches to Detect Financial Statement Frauds and Accounting Control Issues [Doctoral Dissertation, Thammasat University].

Huerta, E., and Jensen, S. (2017). An Accounting Information Systems Perspective on Data Analytics and Big Data. Journal of Information Systems, 31(3), 101-114. https://doi.org/10.2308/isys-51799

IFAC. (2019). Future-Fit Accountants: CFO & Finance Function Roles for the Next Decade. https://www.ifac.org/knowledge-gateway/preparing future%20ready%20professionals/publications/future-fit-accountants-roles-next-decade (Erişim Tarihi: 17/06/2025)

IFRS (2025). Regulating AI in Financial Systems. IFRS Foundation. (September 2023) https://www.ifrs.org (Erişim Tarihi: 17/06/2025)

Jackson, D., Michelson, G., and Munir, R. (2023). Developing Accountants for the Future: New Technology, Skills and the Role of Stakeholders. Accounting Education, 32(2), 150-177. https://doi.org/10.1080/09639284.2022.2057195

Jackson, D., & Allen, C. (2024). Enablers, barriers and strategies for adopting new technology in accounting. International Journal of Accounting Information Systems, 52, 100666.

John Kommunuri, J. (2022). Artificial intelligence and the changing landscape of accounting: a viewpoint. Pacific Accounting Review 2; 34 (4): 585–594. https://doi.org/10.1108/PAR-06-2021-0107

Kim, J., Kim, H.J., Kim, H. (2019), Fraud detection for job placement using hierarchical clusters-based deep neural networks. Applied Intelligence, 49(8), 2842-2861.

KPMG (2025) . AI in auditing: Enhancing risk assessment. KPMG Insights. (2023) https://home.kpmg/xx/en/home/insights/2023/10/ai-in-auditing-enhancing- riskassessment.html (Erişim Tarihi: 12.06.2025)

Leitner-Hanetseder, S., Lehner, O.M., Eisl, C., Forstenlechner, C.(2021). A profession in transition: actors, tasks and roles in AI-based accounting. Journal of Applied Accounting Research 7; 22 (3): 539–556. https://doi.org/10.1108/JAAR-10-2020-0201

Luhova, O. (2023). Soft Skills of a Modern Successful Accountant. Modern Economics, 37, 72-77. https://doi.org/10.31521/modecon.V37(2023)-10

McKinsey (2025a). AI in Finance: Transforming Transaction Processing. (2023). https://www.mckinsey.com (Erişim Tarihi: 18/06/2025)

McKinsey (2025b). Generative AI and the future of work in America, (2023) https://www.mckinsey.com/mgi/our-research/generative-ai-and-the-future-of-work-inamerica (Erişim Tarihi: 18/06/2025)

Murikah, W., Nthenge, J. K., & Musyoka, F. M. (2024). Bias and ethics of AI systems applied in auditing- A systematic review. Scientific African, 25. https://doi.org/10.1016/j.sciaf.2024.e02281

Munoko, I., Brown-Liburd, H. L., & Vasarhelyi, M. (2020). The ethical implications of using artificial intelligence in auditing. Journal of business ethics, 167(2), 209-234.

Müller, R., Schreyer, M., Sattarov, T., & Borth, D. (2022). RESHAPE: explaining accounting anomalies in financial statement audits by enhancing SHapley additive explanations. In Proceedings of the Third ACM International Conference on AI in Finance, 174-182.

Noordin, N.A., Hussainey, K., Hayek, A.F. (2022), The use of artificial intelligence and audit quality: An analysis from the perspectives of external auditors in the UAE. Journal of Risk and Financial Management, 15(8), 339.

Onyshchenko, O., Shevchuk, K., Shara, Y., Koval, N., & Demchuk, O. (2022). Industry 4.0 and accounting: directions, challenges, opportunities. Independent journal of management & production, 13(3), 161-195.

Osasona, F., Amoo, O.O., Atadoga, A., Abrahams, T.O., Farayola, O.A. & Ayinla, B.S. (2024), Reviewing the ethical implications of AI in decision making processes. International Journal of Management and Entrepreneurship Research, 6(2), 322-335.

Oesterreich, T. D., & Teuteberg, F. (2019). The role of business analytics in the controllers and management accountants’ competence profiles: An exploratory study on individual-level data. Journal of accounting & organizational change, 15(2), 330-356.

PwC (2025a). AI-Powered Automation in Financial Reporting. PwC Insights. (September 2023) https://www.pwc.com (Erişim Tarihi: 05/06/2025)

PwC (2025b). Virtual Digital Academy: New world, new skills. PwC Insights. (2023) https://www.pwc.com/us/en/services/consulting/businesstransformation/workforce- transformation/new-world-new-skills/virtual-digitalacademy.html (Erişim Tarihi:07/06/2025)

Ravula, S. (2021). Text analytics in financial disclosures. arXiv preprint arXiv:2101.04480. https://arxiv.org/abs/2101.04480

Rawashdeh, A. (2025); The consequences of artificial intelligence: an investigation into the impact of AI on job displacement in accounting. Journal of Science and Technology Policy Management, 16 (3): 506–535. https://doi.org/10.1108/JSTPM-02-2023-0030

Restrepo Morales, J., & Velásquez Corrales, N. A. (2025). Ampliando las capacidades del Profesional contable frente al impacto de la Inteligencia Artificial.

Rumbens, D., Richardson, C., Lee, C., Mizrahi, J., & Roche, C. (2019). The Path to Prosperity: Why the Future of Work is Human. https://www.deloitte.com/au/en/issues/work/path-prosperity- future-work.html (Erişim Tarihi: 16/06/2025)

SAP (2025). Leveraging AI for Predictive Analytics in Finance. SAP Insights. (August 2023) https://www.sap.com (Erişim Tarihi: 06/06/2025)

Solaimani, R., Mohammed, S., Rashed, F., & Elkelish, W. (2020). The impact of artificial intelligence on corporate control. Corporate Ownership & Control, 17(3), 171-178.

Surianti, M. (2020). Development of Accounting Curriculum Model Based on Industrial Revolution Approach. Research Journal of Finance and Accounting, 11(2), 116-123. https://doi.org/10.7176/RJFA/11-2-12

Tang, X. (2025). Impact of Artificial Intelligence on Traditional Accounting - An Overview of Opportunities and Challenges. SHS Web Conf. 218 03029 (2025). https://doi.org/10.1051/shsconf/202521803029

Tian, J., & Li, L. (2022). Research on artificial intelligence of accounting information processing based on image processing. Mathematical Biosciences and Engineering, 19(8), 8411-8425.

Tsiligiris, V., and Bowyer, D. (2021). Exploring the Impact of 4IR on Skills and Personal Qualities for Future Accountants: A Proposed Conceptual Framework for University Accounting Education. Accounting Education, 30(6), 621-649. https://doi.org/10.1080/09639284.2021.1938616

UNESCO. (2018). Digital Skills Critical for Jobs and Social Inclusion. https://www.unesco.org/en/articles/digital-skills-critical-jobs-and-social-inclusion (Erişim Tarihi:09/06/2025)

Yigitbasioglu, O., Green, P., & Cheung, M. Y. D. (2023). Digital transformation and accountants as advisors. Accounting, Auditing & Accountability Journal, 36(1), 209-237. https://doi.org/10.1108/AAAJ-02-2019-3894

Zhang, C., Zhu, W., Dai, J., Wu, Y., & Chen, X. (2023). Ethical impact of artificial intelligence in managerial accounting. International Journal of Accounting Information Systems, 49, 100619.