A Research on the Use of Artificial Intelligence in Accounting
In the business environment, technology applications provide many advantages. Especially among the new tech; nologies, AI;based systems offer various benefits such as automating repetitive processes, automatically uploading documents, classifying items, increasing the accuracy of the information produced by processing the collected data, promoting machine learning and suggesting the way to achieve the best possible result. Accounting has entered a rapid transformation process with the use and development of artificial intelligence and digital technologies in globalising business life. In the globalising business life, the number of those who use the possibilities of using AI to process all information and documents from stakeholders without interruption and record them simultaneously is increasing. The aim of this study; to investigate the awareness of artificial intelligence of employees in the field of accounting and the attitudes of artificial intelligence practises in accounting processes. In the research, a survey was applied to 108 participants working in the field of accounting in Bilecik and Sakarya provinces using the convenience sampling method. According to the results of the analysis, statistically significant differences were found between the likelihood of AI in the field of accounting in the future in terms of age groups and the opinions of AI on the accounting field.
Yapay Zekanın Muhasebede Kullanımı Üzerine Bir Araştırma
İş ortamında, teknoloji uygulamaları birçok avantaj sağlamaktadır. Özellikle yeni teknolojiler arasında, yapay zeka tabanlı sistemler; tekrarlayan işlemleri otomatikleştirme, belgeleri otomatik olarak yükleme, öğeleri sınıflandırma, toplanan verileri işleyerek üretilen bilgilerin doğruluğunu artırma, makine öğrenimini teşvik etme, mümkün olan en iyi sonucu elde etme yolunu önerme gibi çeşitli avantajlar sunmaktadır. Muhasebe, globalleşen iş hayatında yapay zeka ve dijital teknolojilerin kullanılması ve gelişmesiyle hızlı bir dönüşüm sürecine girmiştir. Muhasebenin işlevlerini iyi bir performansla yerine getirebilmesi için ve insan hatalarından uzak, zaman ve maliyet tasarrufu sağlayabilecek dijital teknoloji ve yapay zeka uygulamalarına duyulan ihtiyaç gün geçtikçe artmaktadır. Çeşitli bilgileri derleyen, analiz eden ve yorumlayan yapay zeka uygulamaları, muhasebe ve finans süreçlerinde kullanılmaya başlamıştır. Bu çalışmanın amacı; muhasebe alanında çalışanların yapay zeka ile ilgili farkındalıklarını ve yapay zeka uygula; malarının muhasebe süreçlerinde kullanma tutumlarını araştırmaktır. Araştırmada kolayda örnekleme yöntemiyle Bilecik ve Sakarya illerinde muhasebe alanında çalışan 108 katılımcıya anket uygulanmıştır. Analiz sonuçlarına göre yaş grupları açısından yapay zekanın gelecekte muhasebe alanında kullanılma olasılığı ve yapay zekanın muhasebe alanına etkisi ile ilgili görüşler arasında istatiksel olarak anlamlı farklar tespit edilmiştir.
Accounting has entered a rapid transformation process with the use and development of artificial intelligence and digital technologies in globalising business life. The need for digital technologies and artificial intelligence applica; tions is increasing so that accounting can perform its functions in a healthy and high;performance manner and carry out its duties completely, error;free, quickly and at low cost. Artificial intelligence opportunities have begun to be used to compile, analyse and interpret various information in accounting and finance processes. While artificial intelligence can streamline daily transactions in accounting, there are also advantages and disadvantages it brings to the accounting process. Professional accountants will expand their opportunities to do their jobs better by improving their expertise and adapting to professional change and transformation as a result of technological developments in the field of digital transformation and artificial intelligence, new demands placed on them, and new legislation and regulations in their fields.
Baldwin et al. (2006) evaluated how AI can be applied in accounting and auditing processes by conducting a literature review and studied the usability of AI in issues such as internal control assessment, risk assessment, collection of audit evidence, and bankruptcy prediction, especially in assurance services and auditing. Similarly, Serçemeli (2018) examined the digital transformation process in accounting and auditing and emphasised the place of artificial intelligence in this process. Chukwudi et al. (2018) attempted to reveal the impact of artificial intelligence on accounting functions with a survey;based research. According to the research, the application of artificial intelligence technologies positively affects the performance of the accounting functions of accounting firms in southeast Nigeria. Gacar (2019) examined the pros and cons of the use of artificial intelligence specific to Turkey and developed recommendations for professionals. Wen (2020) examined artificial intelligence applications in the field of accounting in terms of writing, identified limitations and developed recommendations. Ucoglu (2020) discussed computer use and learning practises in four major auditing companies (EY, PwC, Deloitte, KPMG) from the perspective of accounting and auditing. Chukwuani and Egiyi (2020) examined the impact of AI in the field of accounting and showed the level of progress in automating the accounting process, outlining how accountants of the 21st century can adapt to widespread automation. Lee and Tajudeen (2020) revealed that artificial intelligence;based accounting software is adopted not only by large organisations. They also observed that businesses are using AI;based accounting software to store invoice images and completely automate the information capture process.
The aim of this study is; To investigate the awareness of accounting employees about artificial intelligence and their attitudes towards using artificial intelligence applications in accounting processes. In accordance with the aim of the study, a quantitative research technique from general scanning methods was used. In the study, a survey was applied to 108 participants (independent public accountants, certified public accountants, academicians and auditors) working in the field of accounting in Bilecik and Sakarya provinces by the convenience sampling method. Their opinions were asked about the possibility of using AI in the field of accounting and its effects on the accounting field. Some questions used here are from Johnson et al. (2021)'s study was used. The SPSS software package was used for data analysis.
According to the analysis, relatively younger individuals (35;39 age group) who are more prone to technology; It is of the opinion that artificial intelligence is more likely to be used in the field of accounting in the future than individuals working in the field of accounting (50;59 age group) who are experienced due to their age, close to retirement and have spent many years in the profession. Those in the 45;49 age group think that it is more possible for artificial intelligence to affect the accounting profession than individuals in the 50;59 age group.
