Akademik Veri Yönetim Sistemi
Current Issues in Accounting, Niyazi Kurnaz,Ali Kestane, Editör, Peter Lang Gmbh, Berlin, ss.289-302, 2024
In recent years, rapid developments and innovations in information and communication technologies (ICT) have deeply affected and reshaped business operations around the world. The integration features of ICT have supported the company to monitor more closely all business operation and increase the effectiveness of its control over business process. The use of ICT in business process has facilitated companies to respond more quickly to changes in the market, improve operational efficiency, and develop innovative solutions. The use of ICT such as cloud computing, AI, big data analytics tools, bockchain, advanced programing language, mobile phone in accounting has affected not only traditional accounting practices but also the roles of accountants. The increasing use of ICT in accounting process, on the one hand, has enhanced the efficiency of accounting process, but on the other hand it has brought about several challenges and risks such as data security concerns, compliance issues, ICT competence of accounting professionals and professional sustainability. In this context, this study examines the effects of ICT on accounting processes and explores the ICT competencies requirements for accounting professionals to deal with digital transformation and to make their job sustainable. The ICT competencies of professional accountants have been evaluated in the light of academic studies and especially the practice guidance published by the International Federation of Accountants (IFAC), which guides member bodies and other interested stakeholders in professional accounting education.