Bağımsız Çalışan Serbest Muhasebeci Mali Müşavirlerin Elektronik Muhasebe Uygulamalarının Kullanımı Üzerine İstanbul İlinde Yapılan Bir Araştırma
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Tarih
2023
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
TÜRMOB
Erişim Hakkı
info:eu-repo/semantics/openAccess
Attribution-NonCommercial-NoDerivs 3.0 United States
Attribution-NonCommercial-NoDerivs 3.0 United States
Özet
Küreselleşen dünya ile birlikte gelişen teknolojiler sayesinde muhasebe alanında birçok yenilik meydana gelmiştir. Muhasebe uygulamaları ile bilgisayar teknolojilerini entegre etmek, yani ilgili alanda teknolojik dönüşümü gerçekleştirmek yeniliklerin başında gelmektedir. Türkiye’deki teknolojik dönüşüm sürecinde bu yeni yönetim sisteminin en ön saflarında yer alan Hazine ve Maliye Bakanlığı, mükelleflere daha iyi hizmet verebilmek ve tüm paydaşlara erişebilmek için yaptığı projeler kapsamında fiziki olarak tutulan defter ve belgelerin tamamına yakınını internet ortamına taşımıştır. Bu kapsamda çalışmada, İstanbul Serbest Muhasebeci Mali Müşavirler Odasına kayıtlı bağımsız çalışan Serbest Muhasebeci Mali Müşavirlerin, gelir idaresi öncülüğünde gerçekleştirilen elektronik muhasebe uygulamalarına ilişkin görüşlerinin değerlendirilmesini amaçlanmıştır. Bu amaç doğrultusunda 351 anket gerçekleştirilmiş ve meslek mensuplarından toplanan cevaplar SPSS (Statistical Package for the Social Sciences) paket programı yardımıyla analiz edilmiştir. Analizin temel bulgusu olarak, bilgi teknolojilerinin de etkisiyle muhasebe alanındaki elektronik uygulamaların giderek yaygınlaşmasından dolayı, mesleğin öneminin kısa sürede daha da artacağı tespit edilmiştir. Ayrıca ankete katılanlar, mesleğin öneminin artmasına paralel olarak nitelikli eleman ihtiyacının da karşılanması gerektiğini ve bu nedenle gelir idaresi ve meslek odaları tarafından verilen ilgili eğitimlerin sıklığının arttırılması yönünde görüş bildirmişlerdir.
Many innovations in the accounting field have occurred due to improved technologies resulting from the globalizing world. Integrating accounting practices and computer technologies, namely executing technological transformation in the relevant area, is the leading innovation. In the technological transformation process in Turkey, the ministry of treasury and finance, which is at the forefront of this new managerial system, has moved almost all ledgers and documents kept physically to the internet environment within the scope of projects performed to give better service to taxpayers and access to all stakeholders. Within this scope, the study aims to evaluate the opinion of the independent financial advisors registered to Istanbul chambers of the professional accountant & financial advisors concerning electronic accounting practices realized under the leadership of the Turkish revenue administration. For this purpose, 351 surveys were performed, and the collected answers from the professionals were analysed with the help of SPSS (Statistical Package for the Social Sciences) packaged software. As a central finding of the analysis, it has been ascertained that the significance of the profession will increase more shortly as the practices will change in the accounting field with the impact of information technologies. Professionals who participated in the survey expressed their opinion that it is required to meet the requirement for qualified employees in parallel with increasing the profession’s importance; hence, increasing the frequency of the relevant training given by the Turkish revenue administration and chambers of the profession is another opinion of the professionals.
Many innovations in the accounting field have occurred due to improved technologies resulting from the globalizing world. Integrating accounting practices and computer technologies, namely executing technological transformation in the relevant area, is the leading innovation. In the technological transformation process in Turkey, the ministry of treasury and finance, which is at the forefront of this new managerial system, has moved almost all ledgers and documents kept physically to the internet environment within the scope of projects performed to give better service to taxpayers and access to all stakeholders. Within this scope, the study aims to evaluate the opinion of the independent financial advisors registered to Istanbul chambers of the professional accountant & financial advisors concerning electronic accounting practices realized under the leadership of the Turkish revenue administration. For this purpose, 351 surveys were performed, and the collected answers from the professionals were analysed with the help of SPSS (Statistical Package for the Social Sciences) packaged software. As a central finding of the analysis, it has been ascertained that the significance of the profession will increase more shortly as the practices will change in the accounting field with the impact of information technologies. Professionals who participated in the survey expressed their opinion that it is required to meet the requirement for qualified employees in parallel with increasing the profession’s importance; hence, increasing the frequency of the relevant training given by the Turkish revenue administration and chambers of the profession is another opinion of the professionals.
Açıklama
Anahtar Kelimeler
Serbest Muhasebeci Mali Müşavirlik, Dijitalleşme, Elektronik Muhasebe Uygulamaları, Elektronik Devlet, Gelir İdaresi Başkanlığı, Independent professional accountant & financial advisors, Digitalisation, Electronic Accounting Practices, Elektronic State, The Turkish Revenue Administration
Kaynak
Muhasebe ve Denetime Bakış
WoS Q Değeri
Scopus Q Değeri
Cilt
23
Sayı
70
