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Journals / Muhasebe Bilim Dünyası Dergisi / 2026 / Cilt: 28 Sayı: 3

THE ROLE OF DIGITALIZATION IN FINANCIAL DECISION-MAKING PROCESSES: AN ASSESSMENT FOR FRAUD RISK REDUCTION

DİJİTALLEŞMENİN FİNANSAL KARAR VERME SÜREÇLERİNDEKİ ROLÜ: DOLANDIRICILIK RİSKİNİN AZALTILMASINA YÖNELİK BİR DEĞERLENDİRME

Esra Çakır(GALATASARAY ÜNİVERSİTESİ)0000-0003-4134-7679
Pages
261–299
Publication Date
2026-09-27
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AI Summary & Key Takeaways

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

Findings show that digitalization improves accuracy, efficiency, and resilience against fraud in financial decision-making processes.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:The widespread adoption of digital technologies in the financial sector is transforming decision-making processes and fraud risk management.
📊
Key Findings & Data:Examples from banking, public administration, corporate enterprises, and FinTech sectors are analyzed to reveal the role of digital transformation in reducing fraud risks.
💡
Conclusion & Impact:Findings show that digitalization improves accuracy, efficiency, and resilience against fraud in financial decision-making processes.
🔬Design:Modeling & Simulation
📍Scope:Comprehensive Sample
⚙️Variables:Yapay Zekâ · Blokzincir · Dijitalleşme

Abstract

The widespread adoption of digital technologies in the financial sector is transforming decision-making processes and fraud risk management. This study examines the impact of artificial intelligence, blockchain, big data analytics, and robotic process automation on financial decision-making models. The integration of traditional tools such as Net Present Value and Cost-Benefit Analysis with digital applications is evaluated. Examples from banking, public administration, corporate enterprises, and FinTech sectors are analyzed to reveal the role of digital transformation in reducing fraud risks. Findings show that digitalization improves accuracy, efficiency, and resilience against fraud in financial decision-making processes.

Özet

Finans sektöründe dijital teknolojilerin yaygınlaşması, karar verme süreçleri ile dolandırıcılık risk yönetimini önemli ölçüde dönüştürmektedir. Bu araştırma, yapay zekâ, blokzincir, büyük veri analitiği ve robotik süreç otomasyonu teknolojilerinin finansal karar alma modellerine etkisini incelemektedir. Net Bugünkü Değer ve Maliyet-Fayda Analizi gibi geleneksel araçların dijital uygulamalarla entegrasyonu değerlendirilmiştir. Bankacılık, kamu yönetimi, kurumsal işletmeler ve FinTech sektörlerinden örnekler analiz edilerek dijital dönüşümün dolandırıcılık riskini azaltmadaki rolü ortaya konulmuştur. Bulgular, dijitalleşmenin finansal karar alma süreçlerinde doğruluk, verimlilik ve dolandırıcılığa karşı dayanıklılığı artırdığını göstermektedir.

🔖

Cite This Article

Çakır, E. (2026). THE ROLE OF DIGITALIZATION IN FINANCIAL DECISION-MAKING PROCESSES: AN ASSESSMENT FOR FRAUD RISK REDUCTION. Muhasebe Bilim Dünyası Dergisi, Cilt: 28 Sayı: 3, 261–299. https://doi.org/10.31460/mbdd.1747909

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