Hesap Verebilirlik, Muhasebe ve Güvencede Blokzincir Teknolojisi ve Yapay Zeka’nın Gelişim Fırsatı ve Kullanımı
Development Opportunity and Use of Blockchain Technology and Artıfıcial Intelligence in Accountability, Accounting and Assurance

Author(s): Reşat KARCIOĞLU, Fatih Ömür Binici
Subject(s): Business Economy / Management, Accounting - Business Administration, ICT Information and Communications Technologies
Published by: Özgür Yayın Dağıtım Ltd. Şti.
Keywords: Blockchain systems and technology; AI in accounting; assurance;
Summary/Abstract: Technologies in the digital world are causing problems arising from their combination with accounting, auditing and accountability, renewing the activities of professions and practitioners and focusing on information governance, data, production and transmission as well as transparency, risks and trust in digital procedures. Therefore, the digital revolution practitioners, professionals, academics, regulators are changing the procedures they are applying. In this direction, it is aimed to investigate the current development of artificial intelligence and blockchain applications, which are important developments of the last decade for the accounting and auditing profession, and to discuss its effects. Technologies such as Blockchain and Artificial Intelligence have played, or are playing, important roles in providing shared, verified and agreed-upon auditable data in the field of accounting and auditing. Audit can increase audit effectiveness with AI tools using traceable and auditable blockchain data. Blockchain can prevent the information asymmetry of effective accounting and creates platforms where all stakeholders can be included. Therefore, for further research, it is necessary to carry out studies on how to manage and combine blockchain and Artificial intelligence.

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