DETERMINATION OF THE SIGNIFICANCE ORDER OF FACTORS AFFECTING ACCOUNTING PROFESSIONALS’ ADOPTION OF DIGITALIZATION IN ACCOUNTING THROUGH THE SWARA METHOD

Öznur Arslan

Makale detayları

DETERMINATION OF THE SIGNIFICANCE ORDER OF FACTORS AFFECTING ACCOUNTING PROFESSIONALS’ ADOPTION OF DIGITALIZATION IN ACCOUNTING THROUGH THE SWARA METHOD

Yazarlar:

Öznur Arslan

Yayıncı:

Dicle University

Ana Başlıklar:

Uygulamalı Ekonomi (Diğer)

Dergi:

Dicle Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Vol.14 Issue 27, pp.209-222

Belge Tipi:

Makale

Yayın Tarihi:

5/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001314349

pISSN:

1309-4602

Anahtar kelimeler:

Özet:

 Together with the globalization, technological innovations directly affect economic, political, social, and cultural aspects of human life worldwide. Getting their shares from this change and transformation, many industries have embraced radical innovations in response to this change and transformation. One of the professions that adopted and implemented these changes is the accounting profession. Professionals in this field have experienced various challenges during this process and made an effort to adapt to the change. The initiation of the e-transformation process by the government significantly contributed to the digitalization process, with numerous factors influencing the accounting professionals during this transition. This study aims to determine the importance of factors influencing accounting professionals transition to digital accounting by weighting them by using the SWARA method. Calculations made by using the SWARA method revealed that the most important criterion in the transition to digitalization in accounting is Facilitating the information sharing and control, followed by the second most important criterion, Time savings. However, the criterion of Ease of use Simplifying complex and intricate processes was found to be the least important factor in the transition to digitalization.

 Together with the globalization, technological innovations directly affect economic, political, social, and cultural aspects of human life worldwide. Getting their shares from this change and transformation, many industries have embraced radical innovations in response to this change and transformation. One of the professions that adopted and implemented these changes is the accounting profession. Professionals in this field have experienced various challenges during this process and made an effort to adapt to the change. The initiation of the e-transformation process by the government significantly contributed to the digitalization process, with numerous factors influencing the accounting professionals during this transition. This study aims to determine the importance of factors influencing accounting professionals transition to digital accounting by weighting them by using the SWARA method. Calculations made by using the SWARA method revealed that the most important criterion in the transition to digitalization in accounting is Facilitating the information sharing and control, followed by the second most important criterion, Time savings. However, the criterion of Ease of use Simplifying complex and intricate processes was found to be the least important factor in the transition to digitalization.

 Together with the globalization, technological innovations directly affect economic, political, social, and cultural aspects of human life worldwide. Getting their shares from this change and transformation, many industries have embraced radical innovations in response to this change and transformation. One of the professions that adopted and implemented these changes is the accounting profession. Professionals in this field have experienced various challenges during this process and made an effort to adapt to the change. The initiation of the e-transformation process by the government significantly contributed to the digitalization process, with numerous factors influencing the accounting professionals during this transition. This study aims to determine the importance of factors influencing accounting professionals transition to digital accounting by weighting them by using the SWARA method. Calculations made by using the SWARA method revealed that the most important criterion in the transition to digitalization in accounting is Facilitating the information sharing and control, followed by the second most important criterion, Time savings. However, the criterion of Ease of use Simplifying complex and intricate processes was found to be the least important factor in the transition to digitalization.

 Küreselleşmeyle beraber teknolojik inovasyonlar dünya genelinde ekonomik, siyasi, sosyal ve kültürel olarak insan hayatını doğrudan etkilemektedir. Birçok iş kolu bu değişim ve dönüşümden nasibini alarak uygulamalarında köklü yeniliklere yönelmeye karar vermişlerdir. Söz konusu değişimleri benimseyen ve uygulamalarına yansıtan iş kollarından birisi de muhasebe mesleğidir. Meslek mensupları, bu süreçte çeşitli zorluklar yaşamış ve değişime ayak uydurmaya çalışmıştır. E-dönüşüm sürecinin devlet tarafından başlatılması dijitalleşme sürecine büyük katkı sağlamış, dijitalleşme sürecinde meslek mensuplarını etkileyen pek çok faktör olmuştur. Bu çalışmada, muhasebe meslek mensuplarının dijital muhasebeye geçmelerini etkileyen faktörlerin SWARA yöntemi ile ağırlıklandırılarak kriterlerin önem sırasının belirlenmesi amaç edinilmiştir. SWARA yöntemiyle yapılan hesaplamalar sonucunda, Bilgi paylaşımında ve kontrolünde kolaylıklar sağlaması; en önemli kriter olarak, Zaman tasarrufu sağlaması ikinci kriter olarak belirlenmiştir. Kullanım kolaylığı Zor ve karmaşık işlemlerin daha kolay yapılması kriteri ise en az önemli kriter olarak tespit edilmiştir.

Makale detayları

DETERMINATION OF THE SIGNIFICANCE ORDER OF FACTORS AFFECTING ACCOUNTING PROFESSIONALS’ ADOPTION OF DIGITALIZATION IN ACCOUNTING THROUGH THE SWARA METHOD

Yazarlar:

Öznur Arslan

Yayıncı:

Dicle University

Ana Başlıklar:

Uygulamalı Ekonomi (Diğer)

Dergi:

Dicle Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Vol.14 Issue 27, pp.209-222

Belge Tipi:

Makale

Yayın Tarihi:

5/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001314349

pISSN:

1309-4602

Accounting Profession

Digitalization

Swara Method

Technological ChangeMuhasebe Mesleği

Dijitalleşme

SWARA Yöntemi

Teknolojik Değişim

Sayı

Makale detayları

Yazarlar: Öznur Arslan

Yayıncı: Dicle University

Ana Başlıklar: Uygulamalı Ekonomi (Diğer)

Dergi: Dicle Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Vol.14 Issue 27, pp.209-222

Belge Tipi: Makale

Yayın Tarihi: 5/2024

Belge Dili: Türkçe

Document ID (Org No.): 2001314349

pISSN: 1309-4602

Sayı

Yazarlar:

Öznur Arslan

Yayıncı:

Dicle University

Ana Başlıklar:

Uygulamalı Ekonomi (Diğer)

Dergi:

Dicle Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Vol.14 Issue 27, pp.209-222

Belge Tipi:

Makale

Yayın Tarihi:

5/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001314349

pISSN:

1309-4602