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Journals / Muhasebe ve Denetime Bakış / 2026 / Cilt: 18 Sayı: 54

ENDÜSTRİ 4.0’IN GETİRDİĞİ DEVRİMSEL DEĞİŞİMLER IŞIĞINDA MUHASEBE SİSTEMLERİNİN YENİDEN YAPILANDIRILMASI

A Engin Ergüden(Yeditepe ve Işık Üniversitesi, İ.İ.B.F., Yarı-Zamanlı Öğretim Üyesi, İşletme Bölümü)
Can Tansel Kaya(Yeditepe Üniversitesi, İ.İ.B.F., İşletme Bölümü, Muhasebe&Denetim Anabilim Dalı Başkanı)
Begüm Tanyer(Yeditepe Üniversitesi, T.B.F., İşletme Bölümü, Uluslararası Ticaret ve İşletmecilik Bölümü)
Mete Türkyılmaz(Yeditepe Üniversitesi, İ.İ.B.F., İşletme Bölümü, İşletme Doktora Program)
Pages
139–148
Publication Date
2018-06-01
DOI
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

The aim ofthis paper, in the light of a real case, is to pinpoint what responsibilities academia and the private sector have inorder to shape the needs of the accounting function and therefore of professionals which is the sole must forcompleting this transformation

📌 3 Key Takeaways

🎯
Objective & Hypothesis:Industry 4.0 appears to be revolutionary transformation, which will have a significant impact on all functions ofbusinesses.
📊
Key Findings & Data:However, only the correctly devisedstrategies in accounting systems will enable this transformation to succeed.
💡
Conclusion & Impact:The aim ofthis paper, in the light of a real case, is to pinpoint what responsibilities academia and the private sector have inorder to shape the needs of the accounting function and therefore of professionals which is the sole must forcompleting this transformation
🔬Design:Makale
📍Scope:Comprehensive Sample
⚙️Variables:Endüstri 4.0 · Muhasebe Sistemleri · Maliyet Muhasebesi

Abstract

Industry 4.0 appears to be revolutionary transformation, which will have a significant impact on all functions ofbusinesses. Research conducted on production and operations have shown that even little productivity advancement crafted will affect the cost of production and therefore profit numbers. However, only the correctly devisedstrategies in accounting systems will enable this transformation to succeed. Thus, accounting professionals shouldbe equipped with additional technical knowledge in areas such as robotics systems, software and informatics, integration of production systems, and project management in addition to their accounting expertise. The aim ofthis paper, in the light of a real case, is to pinpoint what responsibilities academia and the private sector have inorder to shape the needs of the accounting function and therefore of professionals which is the sole must forcompleting this transformation

Özet

Endüstri 4.0, işletmelerin tüm fonksiyonlarını köklü olarak değiştirecek devrim niteliği taşıyan bir dönüşümolarak karşımıza çıkmaktadır. Hali hazırda, üretim yönetimi alanında yapılan araştırmalar; verimlilikte yapılacakküçük artışların bile üretim maliyetlerini ve dolayısıyla karlılığı etkilediğini göstermiştir. Bu dönüşümü hayatageçirmede özellikle muhasebe sistemlerinin ancak doğru tayin edilen stratejiler ışığında yeniden şekillendirilmesibeklenen başarıyı mümkün kılacaktır. Bu bağlamda muhasebe çalışanlarının muhasebe bilgisine ek olarak robotiksistem bilgisi, yazılım geliştirme ve enformatik bilgisi, üretim sistemleri ile ilgili entegrasyon bilgisi ve projeyönetim becerileri gibi birçok farklı ve yeni alanda yetkinlikler kazanması şart halini almıştır. Bu çalışmanınamacı, gerçek bir vakadan da faydalanarak, bu kökten değişime ayak uydurmada muhasebe fonksiyonu vedolayısıyla da muhasebe profesyonellerine düşen yeni yetkinliklerini şekillendirmede akademik çevreler ve özelsektöre düşen vazifeleri vurgulamaktır

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Cite This Article

Ergüden, A. E., Kaya, C. T., Tanyer, B., Türkyılmaz, M. (2018). ENDÜSTRİ 4.0’IN GETİRDİĞİ DEVRİMSEL DEĞİŞİMLER IŞIĞINDA MUHASEBE SİSTEMLERİNİN YENİDEN YAPILANDIRILMASI. Muhasebe ve Denetime Bakış, Cilt: 18 Sayı: 54, 139–148. https://ajindex.com/articles/1294958

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