Effects of using artificial intelligence on the certified public accountant profession: evidence from Istanbul certified public accountants

Financial institutions' operations are being drastically altered by artificial intelligence (AI), which, as a result ofoperational efficiencies and savings of cost, is predicted to take over mundane jobs more and more. The field of AI has made great strides recently, especially in relation to the accounting industry, which has moved its focus from manual data entry using paper and pencil to automated data entry using computers and software. This research aims to study the level of awareness of the certified public accountants and their perceptions on the application of AI in the field of accounting in Istanbul. It also examines the significance of the effect of personal characteristics on the level of awareness and perceptions of members of Istanbul Chamber of Certified Public Accountants (Istanbul SerbestMuhasebeci Mali MüşavirlerOdası / ISMMMO). In this study a deductive approach and a quantitative strategy were used. A questionnaire was shared with accountants working in Istanbul Chamber of Certified Public Accountants. 155 responses were gathered, statistical tests were conducted, and outcomes were obtained in keeping with the study's goals. In accordance with the results obtained using an independent sample t-test and ANOVA, it was discovered that accountants' individual traits, such as gender, age, education level, years of experience, and line of business, have little bearing on how aware they are of and how they perceive the usage of AI in the field of accounting.According to the study's findings, perceptions about the use of AI in accounting are supportive of its application in the industry. Accountants generally responded positively and optimistically.

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Eser Adı
(dc.title)
Effects of using artificial intelligence on the certified public accountant profession: evidence from Istanbul certified public accountants
Yazar [Asıl]
(dc.creator.author)
Alfares, Saja
Yazar Departmanı
(dc.creator.department)
Yeditepe University Graduate School of Social Sciences
Yazar Departmanı
(dc.creator.department)
Yeditepe University Graduate School of Social Sciences Master’s Program in Accounting and Finance
Yayın Tarihi
(dc.date.issued)
2023
Yayın Turu [Akademik]
(dc.type)
preprint
Yayın Türü [Ortam]
(dc.format)
application/pdf
Konu Başlıkları [Genel]
(dc.subject)
Accounting profession
Konu Başlıkları [Genel]
(dc.subject)
Artificial intelligence
Konu Başlıkları [Genel]
(dc.subject)
Certified public accountant
Konu Başlıkları [Genel]
(dc.subject)
Istanbul chamber of certified public accountants
Konu Başlıkları [Genel]
(dc.subject)
Muhasebe mesleği
Konu Başlıkları [Genel]
(dc.subject)
Yapay zeka
Konu Başlıkları [Genel]
(dc.subject)
Yeminli mali müşavir
Konu Başlıkları [Genel]
(dc.subject)
İstanbul Yeminli Mali Müşavirler Odası
Yayıncı
(dc.publisher)
Yeditepe University Academic and Open Access Information System
Dil
(dc.language.iso)
eng
Özet Bilgisi
(dc.description.abstract)
Financial institutions' operations are being drastically altered by artificial intelligence (AI), which, as a result ofoperational efficiencies and savings of cost, is predicted to take over mundane jobs more and more. The field of AI has made great strides recently, especially in relation to the accounting industry, which has moved its focus from manual data entry using paper and pencil to automated data entry using computers and software. This research aims to study the level of awareness of the certified public accountants and their perceptions on the application of AI in the field of accounting in Istanbul. It also examines the significance of the effect of personal characteristics on the level of awareness and perceptions of members of Istanbul Chamber of Certified Public Accountants (Istanbul SerbestMuhasebeci Mali MüşavirlerOdası / ISMMMO). In this study a deductive approach and a quantitative strategy were used. A questionnaire was shared with accountants working in Istanbul Chamber of Certified Public Accountants. 155 responses were gathered, statistical tests were conducted, and outcomes were obtained in keeping with the study's goals. In accordance with the results obtained using an independent sample t-test and ANOVA, it was discovered that accountants' individual traits, such as gender, age, education level, years of experience, and line of business, have little bearing on how aware they are of and how they perceive the usage of AI in the field of accounting.According to the study's findings, perceptions about the use of AI in accounting are supportive of its application in the industry. Accountants generally responded positively and optimistically.
Kayıt Giriş Tarihi
(dc.date.accessioned)
2024-01-19
Açık Erişim Tarihi
(dc.date.available)
2024-01-19
Haklar
(dc.rights)
Yeditepe University Academic and Open Access Information System
Erişim Hakkı
(dc.rights.access)
Open Access
Telif Hakkı
(dc.rights.holder)
Unless otherwise stated, copyrights belong to Yeditepe University. Usage permissions are specified in the Open Access System, and "InC-NC/1.0" and "by-nc-nd/4.0" are as stated.
Telif Hakkı Url
(dc.rights.uri)
http://creativecommons.org/licenses/by-nc-nd/4.0
Telif Hakkı Url
(dc.rights.uri)
https://rightsstatements.org/page/InC-NC/1.0/?language=en
Açıklama [Genel]
(dc.description)
Final published version
Açıklama [Not]
(dc.description.note)
Note: This preprint reports new research that has not been certified by peer review and should not be used as established information without consulting multiple experts in the field.
Tanım Koleksiyon Bilgisi
(dc.description.collectioninformation)
This item is part of the preprint collection made available through Yeditepe University library. For your questions, our contact address is openaccess@yeditepe.edu.tr
Tek Biçim Adres
(dc.identifier.uri)
https://hdl.handle.net/20.500.11831/8223
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