THE IMPACT OF INDUSTRY 4.0 ON THE ACCOUNTING PROFESSION: PRODUCTIVITY PERCEPTION DURING THE COVID-19 PANDEMIC PERIOD

Yunus Doğan; Ersin Korkmaz; Müslüm Polat

Makale detayları

THE IMPACT OF INDUSTRY 4.0 ON THE ACCOUNTING PROFESSION: PRODUCTIVITY PERCEPTION DURING THE COVID-19 PANDEMIC PERIOD

Yazarlar:

Yunus Doğan | Ersin Korkmaz | Müslüm Polat

Yayıncı:

Nigde Omer Halisdemir University

Ana Başlıklar:

İşletme

Dergi:

Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Vol.18 Issue 1, pp.134-156

Belge Tipi:

Makale

Yayın Tarihi:

1/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001339953

pISSN:

2564-6931

Anahtar kelimeler:

Özet:

 Industry 4.0 is a concept that emerged at the Hannover Fair in Germany in 2011 and has led to radical changes in the field of accounting as in many other fields. With the implementation of Industry 4.0, the design and functioning of accounting systems have improved significantly. The aim of this study is to analyze how prepared accounting professionals are for an extraordinary period such as the pandemic period, the gains provided by Industry 4.0 to accounting professionals, their perceptions and behaviors, their productivity in the COVID-19 period and the obstacles they face in this process and to offer solutions. In line with this purpose, a survey was conducted with 404 accounting professionals in the Eastern Anatolia Region and the data obtained were statistically evaluated with package programs. The findings show that there is a positive relationship between the impact of Industry 4.0 on the accounting profession and productivity, and that the COVID-19 Pandemic plays the role of a mediating variable in this relationship. In addition, regression analysis was conducted between the impact of Industry 4.0 on the accounting profession and the variables of attitude, intention, barrier, perceived ease of use, perceived benefit, behavior, productivity, and COVID-19, and the direction and strength of the relationships were determined. As a result of the analysis, it was determined that COVID-19, which is mostly due to being caught unprepared for the pandemic period as stated in the survey, has a negative effect on the scale of the impact of Industry 4.0 on the accounting profession, while other variables have a positive effect.

 Industry 4.0 is a concept that emerged at the Hannover Fair in Germany in 2011 and has led to radical changes in the field of accounting as in many other fields. With the implementation of Industry 4.0, the design and functioning of accounting systems have improved significantly. The aim of this study is to analyze how prepared accounting professionals are for an extraordinary period such as the pandemic period, the gains provided by Industry 4.0 to accounting professionals, their perceptions and behaviors, their productivity in the COVID-19 period and the obstacles they face in this process and to offer solutions. In line with this purpose, a survey was conducted with 404 accounting professionals in the Eastern Anatolia Region and the data obtained were statistically evaluated with package programs. The findings show that there is a positive relationship between the impact of Industry 4.0 on the accounting profession and productivity, and that the COVID-19 Pandemic plays the role of a mediating variable in this relationship. In addition, regression analysis was conducted between the impact of Industry 4.0 on the accounting profession and the variables of attitude, intention, barrier, perceived ease of use, perceived benefit, behavior, productivity, and COVID-19, and the direction and strength of the relationships were determined. As a result of the analysis, it was determined that COVID-19, which is mostly due to being caught unprepared for the pandemic period as stated in the survey, has a negative effect on the scale of the impact of Industry 4.0 on the accounting profession, while other variables have a positive effect.

 Industry 4.0 is a concept that emerged at the Hannover Fair in Germany in 2011 and has led to radical changes in the field of accounting as in many other fields. With the implementation of Industry 4.0, the design and functioning of accounting systems have improved significantly. The aim of this study is to analyze how prepared accounting professionals are for an extraordinary period such as the pandemic period, the gains provided by Industry 4.0 to accounting professionals, their perceptions and behaviors, their productivity in the COVID-19 period and the obstacles they face in this process and to offer solutions. In line with this purpose, a survey was conducted with 404 accounting professionals in the Eastern Anatolia Region and the data obtained were statistically evaluated with package programs. The findings show that there is a positive relationship between the impact of Industry 4.0 on the accounting profession and productivity, and that the COVID-19 Pandemic plays the role of a mediating variable in this relationship. In addition, regression analysis was conducted between the impact of Industry 4.0 on the accounting profession and the variables of attitude, intention, barrier, perceived ease of use, perceived benefit, behavior, productivity, and COVID-19, and the direction and strength of the relationships were determined. As a result of the analysis, it was determined that COVID-19, which is mostly due to being caught unprepared for the pandemic period as stated in the survey, has a negative effect on the scale of the impact of Industry 4.0 on the accounting profession, while other variables have a positive effect.

 Endüstri 4.0, 2011 yılında Almanyanın Hannover Fuarında ortaya çıkan ve birçok alanda olduğu gibi muhasebe alanında da köklü değişimlere yol açan bir kavramdır. Endüstri 4.0ın uygulanmasıyla muhasebe sistemlerinin tasarımı ve işleyişi önemli ölçüde gelişmiştir. Bu çalışmanın amacı, muhasebe meslek mensuplarının pandemi dönemi gibi olağanüstü bir döneme ne kadar hazırlıklı olduklarını, Endüstri 4.0ın muhasebe meslek mensuplarına sağladığı kazanımları, algı ve davranışlarını, COVID-19 dönemindeki verimliliklerini ve bu süreçte karşılaştıkları engelleri analiz etmek ve çözüm önerileri sunmaktır. Bu amaç doğrultusunda Doğu Anadolu Bölgesinde ki muhasebe meslek mensuplarına yönelik 404 kişiyle anket çalışması yapılmış ve elde edilen veriler paket programlar ile istatistiksel olarak değerlendirilmiştir. Bulgular, Endüstri 4.0ın muhasebe mesleğine etkisi ile verimlilik arasında pozitif yönlü bir ilişki olduğunu ve COVID-19 Pandemisinin bu ilişkide aracı değişken rolü oynadığını göstermiştir. Ayrıca Endüstri 4.0ın muhasebe mesleğine etkisi ile tutum, niyet, engel, algılanan kullanım kolaylığı, algılanan fayda, davranış, verimlilik ve COVID-19 değişkenleri arasında regresyon analizi yapılarak ilişkilerin yönü ve etkileme gücü belirlenmiştir. Analiz sonucunda daha çok yapılan ankette de belirtildiği üzere pandemi dönemine hazırlıksız yakalanılmasından kaynaklı COVID-19un Endüstri 4.0ın muhasebe mesleğine etkisi ölçeğini negatif, diğer değişkenlerin ise pozitif etkilediği tespit edilmiştir.

Makale detayları

THE IMPACT OF INDUSTRY 4.0 ON THE ACCOUNTING PROFESSION: PRODUCTIVITY PERCEPTION DURING THE COVID-19 PANDEMIC PERIOD

Yazarlar:

Yunus Doğan | Ersin Korkmaz | Müslüm Polat

Yayıncı:

Nigde Omer Halisdemir University

Ana Başlıklar:

İşletme

Dergi:

Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Vol.18 Issue 1, pp.134-156

Belge Tipi:

Makale

Yayın Tarihi:

1/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001339953

pISSN:

2564-6931

Industry 4.0

Accounting Profession

COVID-19 Pandemic

Productivity.Endüstri 4.0

Muhasebe Mesleği

COVID-19 Pandemisi

Verimlilik.

Sayı

Makale detayları

Yazarlar: Yunus Doğan | Ersin Korkmaz | Müslüm Polat

Yayıncı: Nigde Omer Halisdemir University

Ana Başlıklar: İşletme

Dergi: Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Vol.18 Issue 1, pp.134-156

Belge Tipi: Makale

Yayın Tarihi: 1/2025

Belge Dili: Türkçe

Document ID (Org No.): 2001339953

pISSN: 2564-6931

Sayı

Yazarlar:

Yunus Doğan | Ersin Korkmaz | Müslüm Polat

Yayıncı:

Nigde Omer Halisdemir University

Ana Başlıklar:

İşletme

Dergi:

Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Vol.18 Issue 1, pp.134-156

Belge Tipi:

Makale

Yayın Tarihi:

1/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001339953

pISSN:

2564-6931