Research Article
BibTex RIS Cite

New Information Technologies Used in Accounting Information System and the Role of These Technologies

Year 2021, Volume: 6 Issue: 1, 15 - 25, 30.06.2021

Ulukan Büyükarıkan

https://doi.org/10.33905/bseusbed.868264
Cited By: 1

Abstract

Up-to-date information technologies should be used in the Accounting Information System (MBS) in order to ensure a competitive environment between businesses and to respond quickly to opportunities. The effects of innovations brought by information technology have been reflected in the accounting information system. Thanks to the advantages of these technologies over the accounting information system, it is possible to monitor business and accounting processes synchronously. Especially, with access to the global internet network, simultaneous data sharing has increased. With the virtualization of data in the accounting information system, applications such as e-ledger, virtual storage, real-time reporting, and e-auditing have emerged. In the study, the role and effect of cloud accounting, blockchain, and big data technologies on the accounting information system in terms of data storage, data analytics, and reporting were examined. In addition, the advantages of these technologies to the accounting information system are included in the study. Innovative MBSs used in the processing, virtualization, storage, and reporting of financial and non-financial data of enterprises contribute to competitive advantage, efficiency, transparency, institutionalism, and intellectuality in enterprises.

Keywords

Accounting information system information technology cloud accounting blockchain big data

References

  • Aslan, Ü., & Özerhan, Y. (2017). Big Data, Muhasebe ve Muhasebe Mesleği. Muhasebe Bilim Dünyası Dergisi, 19(4), 862-883.
  • Belfo, F., & Trigo, A. (2013). Accounting Information Systems: Tradition and future directions. Procedia Technology, 9, 536-546.
  • Buyruk Akbaba, A.N. (2019). Bulut Muhasebe ve İşletmelerde Uygulanması. Muhasebe ve Finansman Dergisi, (82), 21-10.
  • Conway, L. (2020). Blockchain Explained. [Erişim: 02.01.2021, https://www.investopedia.com/terms/b/blockchain.asp]
  • Dai, J., & Vasarhelyi, M.A. (2017). Toward Blockchain-Based Accounting and Assurance. Journal of Information Systems, 31(3), 5-21.
  • Durmuş, C.N., & Kar, T. (2019). Muhasebe Bilgi Sistemleri Doğrultusunda Büyük Veri Kullanımı: Büyük Veri'yi Etkin Olarak Kullanan İşletmeler Üzerine Bir Araştırma. Mali Çözüm Dergisi, 29(156), 169-193.
  • Ersoy, M. (2012). Finansal Bilgilerin Yönetimi Sürecinde Muhasebe Bilgi Sistemi. Finansal Araştırmalar ve Çalışmalar Dergisi, 3(6), 9-21.
  • Fullana, O., & Ruiz, J. (2020). Accounting Information Systems in the Blockchain Era. [Erişim: 2.01.2021, https://ssrn.com/abstract=3517142]
  • Ghasemi, M., Shafeiepour, V., Aslani, M., & Barvayeh, E. (2011). The Impact of Information Technology (IT) On Modern Accounting Systems. Procedia-Social and Behavioral Sciences, 28(2011), 112-116.
  • Huth, A., & Cebula, J. (2011). The Basics of Cloud Computing. [Erişim: 02.01.2021, https://us-cert.cisa.gov/sites/default/files/publications/CloudComputingHuthCebula.pdf]
  • Janvrin, D.J., & Watson, M.W. (2017). “Big Data”: A New Twist to Accounting. Journal of Accounting Education, 38, 3-8.
  • Kazak, G., & Erdemir, N.K. (2020). Muhasebe Bilgi Sisteminin Etkinliğinin Arttırılmasında Blok Zinciri Teknolojisinin Rolü. Business & Management Studies: An International Journal, 8(4), 464-481.
  • Kılınç, Y. (2020). Blockchain Teknolojisi: Muhasebe ve Denetim Mesleği Açısından Bir İnceleme. Muhasebe ve Vergi Uygulamaları Dergisi, 13(3), 989-1011.
  • Kwilinski, A. (2019). Implementation of Blockchain Technology in Accounting Sphere. Academy of Accounting and Financial Studies Journal, 23, 1-6.
  • La Torre, M., Botes, V.L., Dumay, J., Rea, M.A., & Odendaal, E. (2018). The Fall and Rise of Intellectual Capital Accounting: New Prospects from The Big Data Revolution. Meditari Accountancy Research. 26(3), 381-399.
  • Melnychenko, O., & Hartinger, R. (2017). Role of Blockchain Technology in Accounting and Auditing. European Cooperation, 9(28), 27-34.
  • Minovski, Z., Malchev, B., & Tocev, T. (2020). New Paradigm in Accounting Information Systems–The Role of The Latest Information Technology Trends. The 1st International Scientific Conference on Economic and Business Trends Shaping the Future, pp. 1-16, Skopje, Republic of North Macedonia.
  • Özdoğan, B., & Karğin, S. (2018). Blok Zinciri Teknolojisinin Muhasebe ve Finans Alanlarına Yönelik Yansımaları ve Beklentiler. Muhasebe ve Finansman Dergisi, (80), 161-176.
  • Peters, G.W., & Panayi, E. (2016). Understanding Modern Banking Ledgers Through Blockchain Technologies: Future of Transaction Processing and Smart Contracts on The Internet of Money. Tasca, P., Aste, T., Pelizzon, L & Perony, N. (Eds.). Banking beyond banks and money, pp. 239-278, Springer: Switzerland.
  • Potekhina, A. & Riumkin, I. (2017). Blockchain–A New Accounting Paradigm: Implications for Credit Risk Management. Master degree thesis, Umeå School of Business and Economics, Swiss.
  • Prichici, C., & Ionescu, B. (2015). Cloud Accounting–A New Paradigm of Accounting Policies. SEA–Practical Application of Science, 1(7), 489-496.
  • Radu, V., & Tabirca, A.I. (2018). Accounting Information Systems in The Knowledge Society. LUMEN Proceedings, International Conference Global interferences of knowledge society, pp. 258-269, Targoviste, Romania.
  • Rasgen, M. (2017). Bulut Bilişim Sisteminin Muhasebe Bilgi Sistemine Etkisi. 2’nd International Conference on Scientific Cooperation for the Future in the Economics and Administrative Sciences, pp. 238-244, Thessaloniki, Greece.
  • Syed, A., Gillela, K., & Venugopal, C. (2013). The Future Revolution on Big Data. International Journal of Advanced Research in Computer and Communication Engineering, 2(6), 2446-2451.
  • Tan, B.S., & Low, K.Y. (2019). Blockchain As the Database Engine in The Accounting System. Australian Accounting Review, 29(2), 312-318.
  • Trigo, A., Belfo, F., & Estébanez, R.P. (2014). Accounting Information Systems: The Challenge of The Real-Time Reporting. Procedia Technology, 16, 118-127.
  • Trigo, A., Belfo, F., & Estébanez, R.P. (2016). Accounting Information Systems: Evolving Towards A Business Process Oriented Accounting. Procedia Computer Science, 100, 987-994.
  • Uçma Uysal, T., & Kurt, G. (2018). Muhasebede ve Denetimde Blok Zinciri Teknolojisi. Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 23(2), 467-481.
  • Ulucan Özkul, F., & Alkan, B. Ş. (2020). Dijital Çağda Muhasebenin Dönüşümü: “Blockchain” Teknolojisinde Muhasebe ve Mali Kontroller. Muhasebe Bilim Dünyası Dergisi, 22(2), 218-236.
  • Vasarhelyi, M.A., Kogan, A., & Tuttle, B.M. (2015). Big Data in Accounting: An Overview. Accounting Horizons, 29(2), 381-396.
  • Wang, Y., & Kogan, A. (2017). Designing Privacy-Preserving Blockchain Based Accounting Information Systems. SSRN Electronic Journal. [Erişim: 21.01.2021, https://pdfs.semanticscholar.org/3082/ac87b24fa9dbb5d8a60b2b41450513370035.pdf]
  • Warren Jr, J.D., Moffitt, K.C., & Byrnes, P. (2015). How Big Data Will Change Accounting. Accounting Horizons, 29(2), 397-407.
  • Yu, T., Lin, Z., & Tang, Q. (2018). Blockchain: The Introduction and Its Application in Financial Accounting. Journal of Corporate Accounting & Finance, 29(4), 37-47.

Muhasebe Bilgi Sisteminde Kullanılan Yeni Bilgi Teknolojileri ve Bu Teknolojilerin Rolü

Year 2021, Volume: 6 Issue: 1, 15 - 25, 30.06.2021

Ulukan Büyükarıkan

https://doi.org/10.33905/bseusbed.868264
Cited By: 1

Abstract

İşletmeler arasındaki rekabet ortamının sağlanması ve fırsatlara hızlı bir şekilde cevap verilebilmesi için Muhasebe Bilgi Sisteminde (MBS) güncel bilgi teknolojilerinin kullanılması gerekmektedir. Bilgi teknolojisinin getirdiği yeniliklerin etkileri muhasebe bilgi sistemine de yansımıştır. Bu teknolojilerin muhasebe bilgi sistemi üzerinde sağladığı avantajlar sayesinde, iş ve muhasebeleştirme süreçlerinin eş zamanlı olarak izlenmesi sağlanabilmektedir. Özellikle küresel internet ağına olan erişimin, eş zamanlı veri paylaşımını artırması, muhasebe bilgi sisteminde verilerin sanallaşmasıyla birlikte e-defter, sanal depolanma, eş zamanlı raporlama ve e-denetim gibi uygulamaların ortaya çıkmasına neden olmuştur. Çalışmada veri depolama, veri analitiği ve raporlama açısından; bulut muhasebe, blok zincir ve büyük veri teknolojilerinin muhasebe bilgi sistemi üzerindeki rolü ve etkisi incelenmiştir. Ayrıca bu teknolojilerin muhasebe bilgi sistemine sağladığı avantajlara da çalışmada yer verilmiştir. İşletmelerin finansal ve finansal olmayan verilerini işlemede, sanallaştırmada, depolamada ve raporlamada kullandığı yenilikçi MBS’ler işletmelerde rekabet avantajına, verimliliğe, şeffaflığa, kurumsallığa ve entelektüelliğe katkıda bulunmaktadır.

Keywords

Muhasebe bilgi sistemi bilgi teknolojileri bulut muhasebe blok zincir büyük veri

References

  • Aslan, Ü., & Özerhan, Y. (2017). Big Data, Muhasebe ve Muhasebe Mesleği. Muhasebe Bilim Dünyası Dergisi, 19(4), 862-883.
  • Belfo, F., & Trigo, A. (2013). Accounting Information Systems: Tradition and future directions. Procedia Technology, 9, 536-546.
  • Buyruk Akbaba, A.N. (2019). Bulut Muhasebe ve İşletmelerde Uygulanması. Muhasebe ve Finansman Dergisi, (82), 21-10.
  • Conway, L. (2020). Blockchain Explained. [Erişim: 02.01.2021, https://www.investopedia.com/terms/b/blockchain.asp]
  • Dai, J., & Vasarhelyi, M.A. (2017). Toward Blockchain-Based Accounting and Assurance. Journal of Information Systems, 31(3), 5-21.
  • Durmuş, C.N., & Kar, T. (2019). Muhasebe Bilgi Sistemleri Doğrultusunda Büyük Veri Kullanımı: Büyük Veri'yi Etkin Olarak Kullanan İşletmeler Üzerine Bir Araştırma. Mali Çözüm Dergisi, 29(156), 169-193.
  • Ersoy, M. (2012). Finansal Bilgilerin Yönetimi Sürecinde Muhasebe Bilgi Sistemi. Finansal Araştırmalar ve Çalışmalar Dergisi, 3(6), 9-21.
  • Fullana, O., & Ruiz, J. (2020). Accounting Information Systems in the Blockchain Era. [Erişim: 2.01.2021, https://ssrn.com/abstract=3517142]
  • Ghasemi, M., Shafeiepour, V., Aslani, M., & Barvayeh, E. (2011). The Impact of Information Technology (IT) On Modern Accounting Systems. Procedia-Social and Behavioral Sciences, 28(2011), 112-116.
  • Huth, A., & Cebula, J. (2011). The Basics of Cloud Computing. [Erişim: 02.01.2021, https://us-cert.cisa.gov/sites/default/files/publications/CloudComputingHuthCebula.pdf]
  • Janvrin, D.J., & Watson, M.W. (2017). “Big Data”: A New Twist to Accounting. Journal of Accounting Education, 38, 3-8.
  • Kazak, G., & Erdemir, N.K. (2020). Muhasebe Bilgi Sisteminin Etkinliğinin Arttırılmasında Blok Zinciri Teknolojisinin Rolü. Business & Management Studies: An International Journal, 8(4), 464-481.
  • Kılınç, Y. (2020). Blockchain Teknolojisi: Muhasebe ve Denetim Mesleği Açısından Bir İnceleme. Muhasebe ve Vergi Uygulamaları Dergisi, 13(3), 989-1011.
  • Kwilinski, A. (2019). Implementation of Blockchain Technology in Accounting Sphere. Academy of Accounting and Financial Studies Journal, 23, 1-6.
  • La Torre, M., Botes, V.L., Dumay, J., Rea, M.A., & Odendaal, E. (2018). The Fall and Rise of Intellectual Capital Accounting: New Prospects from The Big Data Revolution. Meditari Accountancy Research. 26(3), 381-399.
  • Melnychenko, O., & Hartinger, R. (2017). Role of Blockchain Technology in Accounting and Auditing. European Cooperation, 9(28), 27-34.
  • Minovski, Z., Malchev, B., & Tocev, T. (2020). New Paradigm in Accounting Information Systems–The Role of The Latest Information Technology Trends. The 1st International Scientific Conference on Economic and Business Trends Shaping the Future, pp. 1-16, Skopje, Republic of North Macedonia.
  • Özdoğan, B., & Karğin, S. (2018). Blok Zinciri Teknolojisinin Muhasebe ve Finans Alanlarına Yönelik Yansımaları ve Beklentiler. Muhasebe ve Finansman Dergisi, (80), 161-176.
  • Peters, G.W., & Panayi, E. (2016). Understanding Modern Banking Ledgers Through Blockchain Technologies: Future of Transaction Processing and Smart Contracts on The Internet of Money. Tasca, P., Aste, T., Pelizzon, L & Perony, N. (Eds.). Banking beyond banks and money, pp. 239-278, Springer: Switzerland.
  • Potekhina, A. & Riumkin, I. (2017). Blockchain–A New Accounting Paradigm: Implications for Credit Risk Management. Master degree thesis, Umeå School of Business and Economics, Swiss.
  • Prichici, C., & Ionescu, B. (2015). Cloud Accounting–A New Paradigm of Accounting Policies. SEA–Practical Application of Science, 1(7), 489-496.
  • Radu, V., & Tabirca, A.I. (2018). Accounting Information Systems in The Knowledge Society. LUMEN Proceedings, International Conference Global interferences of knowledge society, pp. 258-269, Targoviste, Romania.
  • Rasgen, M. (2017). Bulut Bilişim Sisteminin Muhasebe Bilgi Sistemine Etkisi. 2’nd International Conference on Scientific Cooperation for the Future in the Economics and Administrative Sciences, pp. 238-244, Thessaloniki, Greece.
  • Syed, A., Gillela, K., & Venugopal, C. (2013). The Future Revolution on Big Data. International Journal of Advanced Research in Computer and Communication Engineering, 2(6), 2446-2451.
  • Tan, B.S., & Low, K.Y. (2019). Blockchain As the Database Engine in The Accounting System. Australian Accounting Review, 29(2), 312-318.
  • Trigo, A., Belfo, F., & Estébanez, R.P. (2014). Accounting Information Systems: The Challenge of The Real-Time Reporting. Procedia Technology, 16, 118-127.
  • Trigo, A., Belfo, F., & Estébanez, R.P. (2016). Accounting Information Systems: Evolving Towards A Business Process Oriented Accounting. Procedia Computer Science, 100, 987-994.
  • Uçma Uysal, T., & Kurt, G. (2018). Muhasebede ve Denetimde Blok Zinciri Teknolojisi. Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 23(2), 467-481.
  • Ulucan Özkul, F., & Alkan, B. Ş. (2020). Dijital Çağda Muhasebenin Dönüşümü: “Blockchain” Teknolojisinde Muhasebe ve Mali Kontroller. Muhasebe Bilim Dünyası Dergisi, 22(2), 218-236.
  • Vasarhelyi, M.A., Kogan, A., & Tuttle, B.M. (2015). Big Data in Accounting: An Overview. Accounting Horizons, 29(2), 381-396.
  • Wang, Y., & Kogan, A. (2017). Designing Privacy-Preserving Blockchain Based Accounting Information Systems. SSRN Electronic Journal. [Erişim: 21.01.2021, https://pdfs.semanticscholar.org/3082/ac87b24fa9dbb5d8a60b2b41450513370035.pdf]
  • Warren Jr, J.D., Moffitt, K.C., & Byrnes, P. (2015). How Big Data Will Change Accounting. Accounting Horizons, 29(2), 397-407.
  • Yu, T., Lin, Z., & Tang, Q. (2018). Blockchain: The Introduction and Its Application in Financial Accounting. Journal of Corporate Accounting & Finance, 29(4), 37-47.
There are 33 citations in total.

Details

Primary Language Turkish
Subjects Business Administration
Journal Section Articles
Authors

Ulukan Büyükarıkan 0000-0002-1539-7157

Publication Date June 30, 2021
Submission Date January 25, 2021
Acceptance Date April 15, 2021
Published in Issue Year 2021 Volume: 6 Issue: 1

Cite

APA Büyükarıkan, U. (2021). Muhasebe Bilgi Sisteminde Kullanılan Yeni Bilgi Teknolojileri ve Bu Teknolojilerin Rolü. Bilecik Şeyh Edebali Üniversitesi Sosyal Bilimler Dergisi, 6(1), 15-25. https://doi.org/10.33905/bseusbed.868264

Cited By

MUHASEBE BİLGİ SİSTEMİNDE ROBOTİK SÜREÇ OTOMASYONU
Aydın İktisat Fakültesi Dergisi
https://doi.org/10.53839/aifd.1088979