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Journals / Sakarya Üniversitesi İşletme Enstitüsü Dergisi / 2025 / Cilt: 7 Sayı: 2

Digital Transformation in Accounting: A Literature Review of Impacts and Requirements

Muhasebede Dijital Dönüşüm: Etkiler ve Gereksinimlere İlişkin Bir Literatür İncelemesi

İpek Yalaz(SAKARYA UNIVERSITY, BUSINESS INSTITUTE)0009-0006-2873-6767
Zülküf Çevik(SAKARYA UNIVERSITY, BUSINESS INSTITUTE)0000-0002-1445-0518
Pages
200–214
Publication Date
2025-12-25
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AI Summary & Key Takeaways

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

Therefore, it is increasingly critical for professionals to embrace this transformation and assume strategic roles.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:This study examines the impact of digital transformation on the accounting profession and the requirements it brings.
📊
Key Findings & Data:The findings emphasize the need to update the content of educational programs, particularly in the face of the transformation brought about by digital technologies, and that accountants who can adapt to technological advancements and utilize these developments strategically can gain a competitive advantage in the sector.
💡
Conclusion & Impact:Therefore, it is increasingly critical for professionals to embrace this transformation and assume strategic roles.
🔬Design:Araştırma Makalesi
📍Scope:Comprehensive Sample
⚙️Variables:Muhasebenin Geleceği · Muhasebede Dijital Dönüşüm · Muhasebe Eğitimi Müfredatı

Abstract

This study examines the impact of digital transformation on the accounting profession and the requirements it brings. The extent to which digital transformation has impacted the accounting profession was explored through academic studies on the subject. In this context, the Web of Science database was searched for studies on the concepts of digital transformation and accounting, along with their variations. The analysis revealed that digital transformation can impact many areas, from the accounting profession to accounting education. The findings emphasize the need to update the content of educational programs, particularly in the face of the transformation brought about by digital technologies, and that accountants who can adapt to technological advancements and utilize these developments strategically can gain a competitive advantage in the sector. The digital transformation process, while presenting challenges, also presents opportunities for growth and innovation for the accounting profession. Therefore, it is increasingly critical for professionals to embrace this transformation and assume strategic roles.

Özet

Bu çalışma, dijital dönüşümün muhasebe mesleği üzerindeki etkilerini ve beraberinde getirdiği gereksinimleri ele almaktadır. Dijital dönüşümün muhasebe mesleğini ne ölçüde etkilediği, konuyla ilgili yapılan akademik çalışmalardan elde edilmeye çalışılmıştır. Bu bağlamda, dijital dönüşüm ve muhasebe kavramları ile bunların varyasyonları Web of Science veri tabanında taranarak elde edilen çalışmalar incelenmiştir. Yapılan incelemeler sonucunda, dijital dönüşümün muhasebe mesleğinden muhasebe eğitimine kadar birçok alanda etkili olabildiği görülmüştür. Elde edilen bulgulara göre, özellikle dijital teknolojilerin yarattığı dönüşüm karşısında eğitim programlarının içeriğinin güncellenmesi gerektiği, teknolojik gelişmelere uyum sağlayabilen ve bu gelişmeleri stratejik düzeyde kullanabilen muhasebecilerin sektörde rekabet avantajı elde edebilecekleri vurgulanmaktadır. Dijital dönüşüm süreci, zorluklarının yanı sıra muhasebe mesleği için büyüme ve inovasyon fırsatları da sunmaktadır. Bu nedenle, meslek mensuplarının bu dönüşümü benimseyerek stratejik roller üstlenmeleri giderek daha kritik hale gelmektedir.

🔖

Cite This Article

Yalaz, İ., Çevik, Z. (2025). Digital Transformation in Accounting: A Literature Review of Impacts and Requirements. Sakarya Üniversitesi İşletme Enstitüsü Dergisi, Cilt: 7 Sayı: 2, 200–214. https://doi.org/10.47542/sauied.1766438

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