INDUSTRY 4.0 AND ACCOUNTING PROFESSION: A STUDY ON ACCOUNTING PROFESSIONALS OPERATING IN THE EASTERN ANATOLIA REGION

Yunus Doğan; Ersin Korkmaz; Müslüm Polat

Article Details

INDUSTRY 4.0 AND ACCOUNTING PROFESSION: A STUDY ON ACCOUNTING PROFESSIONALS OPERATING IN THE EASTERN ANATOLIA REGION

Authors:

Yunus Doğan | Ersin Korkmaz | Müslüm Polat

Publisher:

Bingol University

Main Topics:

Bilgi Sistemleri (Diğer) | İş Sistemleri (Diğer)

Journal:

Bingöl Üniversitesi Sosyal Bilimler Enstitüsü Dergisi Issue 28, pp.114-130

Document Type:

Article

Publication Date:

10/2024

Document Language:

Turkish

Document ID (Org No.):

2001330543

pISSN:

1309-6672

Keywords:

Abstract:

 This study aims to evaluate the perspectives of professional accountants regarding information technology products evaluated within the scope of Industry 4.0 by using the Technology Acceptance Model Scale TAM. The study is based on a survey conducted on professional accountants operating in the Eastern Anatolia Region. The data obtained was analyzed using SPSS 25.0 and AMOS software. Research results show that professional accountants generally have a positive attitude towards information technologies. Participants answers to questions about Obstacle, Perceived Benefit, Attitude, Intention, Behavior, Productivity and COVID-19 Pandemic were generally above average, except for Perceived Ease of Use. Analyzes revealed that there was no significant difference in participants perceptions of TAM components according to their demographic characteristics. These findings indicate that professional accountants perceptions of Industry 4.0 are generally similar and that demographic factors do not play a determining role in these perceptions. As a result, this study is considered an important step in understanding the effects of Industry 4.0 on the accounting profession and determining the necessary strategies to adapt.

 This study aims to evaluate the perspectives of professional accountants regarding information technology products evaluated within the scope of Industry 4.0 by using the Technology Acceptance Model Scale TAM. The study is based on a survey conducted on professional accountants operating in the Eastern Anatolia Region. The data obtained was analyzed using SPSS 25.0 and AMOS software. Research results show that professional accountants generally have a positive attitude towards information technologies. Participants answers to questions about Obstacle, Perceived Benefit, Attitude, Intention, Behavior, Productivity and COVID-19 Pandemic were generally above average, except for Perceived Ease of Use. Analyzes revealed that there was no significant difference in participants perceptions of TAM components according to their demographic characteristics. These findings indicate that professional accountants perceptions of Industry 4.0 are generally similar and that demographic factors do not play a determining role in these perceptions. As a result, this study is considered an important step in understanding the effects of Industry 4.0 on the accounting profession and determining the necessary strategies to adapt.

 This study aims to evaluate the perspectives of professional accountants regarding information technology products evaluated within the scope of Industry 4.0 by using the Technology Acceptance Model Scale TAM. The study is based on a survey conducted on professional accountants operating in the Eastern Anatolia Region. The data obtained was analyzed using SPSS 25.0 and AMOS software. Research results show that professional accountants generally have a positive attitude towards information technologies. Participants answers to questions about Obstacle, Perceived Benefit, Attitude, Intention, Behavior, Productivity and COVID-19 Pandemic were generally above average, except for Perceived Ease of Use. Analyzes revealed that there was no significant difference in participants perceptions of TAM components according to their demographic characteristics. These findings indicate that professional accountants perceptions of Industry 4.0 are generally similar and that demographic factors do not play a determining role in these perceptions. As a result, this study is considered an important step in understanding the effects of Industry 4.0 on the accounting profession and determining the necessary strategies to adapt.

 Bu çalışmanın amacı, Endüstri 4.0 kapsamında değerlendirilen bilgi teknolojisi ürünlerine ilişkin muhasebe meslek mensuplarının bakış açılarını Teknoloji Kabul Modeli Ölçeği TKM kullanarak değerlendirmektir. Çalışma, Doğu Anadolu Bölgesinde faaliyet gösteren muhasebe meslek mensupları üzerinde yapılan bir anket çalışmasına dayanmaktadır. Elde edilen veriler, SPSS 25.0 ve AMOS yazılımları kullanılarak analiz edilmiştir. Araştırma sonuçları, muhasebe meslek mensuplarının bilgi teknolojilerine karşı genellikle olumlu bir tutum sergilediğini göstermektedir. Katılımcıların Engel, Algılanan Fayda, Tutum, Niyet, Davranış, Verimlilik ve COVID-19 Pandemisi ile ilgili sorulara verdikleri cevaplar, Algılanan Kullanım Kolaylığı haricinde genellikle ortalamanın üzerinde seyretmiştir. Analizler, katılımcıların demografik özelliklerine göre TKM bileşenlerine olan algılarında anlamlı bir farklılık olmadığını ortaya koymuştur. Bu bulgular, muhasebe meslek mensuplarının Endüstri 4.0a yönelik algılarının genellikle benzer olduğunu ve demografik faktörlerin bu algılarda belirleyici bir rol oynamadığını işaret etmektedir. Sonuç olarak, bu çalışma Endüstri 4.0ın muhasebe mesleği üzerindeki etkilerini anlamak ve uyum sağlamak için gerekli stratejileri belirlemek açısından önemli bir adım olarak değerlendirilmektedir.

Article Details

INDUSTRY 4.0 AND ACCOUNTING PROFESSION: A STUDY ON ACCOUNTING PROFESSIONALS OPERATING IN THE EASTERN ANATOLIA REGION

Authors:

Yunus Doğan | Ersin Korkmaz | Müslüm Polat

Publisher:

Bingol University

Main Topics:

Bilgi Sistemleri (Diğer) | İş Sistemleri (Diğer)

Journal:

Bingöl Üniversitesi Sosyal Bilimler Enstitüsü Dergisi Issue 28, pp.114-130

Document Type:

Article

Publication Date:

10/2024

Document Language:

Turkish

Document ID (Org No.):

2001330543

pISSN:

1309-6672

Industry 4.0

Accounting Profession

Technology Acceptance ModelEndüstri 4.0

Muhasebe Mesleği

Teknoloji Kabul Modeli

Issues

Article Details

INDUSTRY 4.0 AND ACCOUNTING PROFESSION: A STUDY ON ACCOUNTING PROFESSIONALS OPERATING IN THE EASTERN ANATOLIA REGION

Authors: Yunus Doğan | Ersin Korkmaz | Müslüm Polat

Publisher: Bingol University

Main Topics: Bilgi Sistemleri (Diğer) | İş Sistemleri (Diğer)

Journal: Bingöl Üniversitesi Sosyal Bilimler Enstitüsü Dergisi Issue 28, pp.114-130

Document Type: Article

Publication Date: 10/2024

Document Language: Turkish

Document ID (Org No.): 2001330543

pISSN: 1309-6672

Industry 4.0

Accounting Profession

Technology Acceptance ModelEndüstri 4.0

Muhasebe Mesleği

Teknoloji Kabul Modeli

Issues

Authors:

Yunus Doğan | Ersin Korkmaz | Müslüm Polat

Publisher:

Bingol University

Main Topics:

Bilgi Sistemleri (Diğer) | İş Sistemleri (Diğer)

Journal:

Bingöl Üniversitesi Sosyal Bilimler Enstitüsü Dergisi Issue 28, pp.114-130

Document Type:

Article

Publication Date:

10/2024

Document Language:

Turkish

Document ID (Org No.):

2001330543

pISSN:

1309-6672