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Bilgi teknolojilerinde yaşanan gelişmeler hayatın her alanını etkilediği gibi muhasebe alanında da kendini göstermiştir. Muhasebede E-uygulamaların kullanılmaya başlanması ise bilgi teknolojilerinin getirdiği en son yeniliklerden olmuştur. Hazine ve Maliye Bakanlığı kayıt dışı ekonomiyi tespit edebilmek, vergi kaybını önleyerek vergi gelirlerinin arttırabilmek, denetimi hızlandırabilmek, bilgiye erişimi kolaylaştırabilmek gibi amaçlar ile muhasebede e-dönüşüm sürecini başlatmıştır. Bu dönüşümün hem kamu hem de özel sektöre sağlayacağı avantajlar göz ardı edilemez. Ancak bu avantajların yanında uygulamada çeşitli sorunlarında yaşanabilmesi mümkündür. Bundan dolayı bu çalışmada, e-uygulamaların en aktif kullanıcıları olan muhasebe meslek mensuplarının e-dönüşüm sürecinde yaşadıkları sorunların tespit edilmesi ve bu sorunlara çözüm önerilerinin getirilebilmesi amaçlanmıştır. Bu amaçla, Karaman Serbest Muhasebeci Mali Müşavirler Odasına üye meslek mensuplarının 138’i ile anket çalışması yapılmıştır. Yapılan analiz sonucunda e-dönüşüm konusunda kalifiye eleman eksikliği en çok sorun olarak algılanan konu olmuştur. Bu nedenle başta Hazine ve Maliye Bakanlığı ve meslek odaları olmak üzere verilen eğitimlerin periyodik olarak tekrarlamasını sağlamalıdırlar. Düzenlenen eğitim, seminer ve panellerden sadece Serbest Muhasebeci Mali Müşavirler değil e-uygulamalarını gönüllü veya zorunlu olarak kullanan mükelleflerin de faydalanmasını sağlamak yararlı olabilir.
Developments in information technologies have influenced not only every field of life but also accounting practices. The introduction of e-applications in accounting is one of the latest innovations brought by information technologies. The Ministry of Treasury and Finance of the Republic of Turkey initiated the e-transformation process in accounting with the purpose of identifying the informal economy, preventing tax losses to increase tax revenues, accelerating tax audit processes and facilitating access to information. The benefits of this transformation to both public and private sectors cannot be denied. Despite these benefits, there are particular issues in practice to fully benefit from e-transformation. Therefore, the aim of this study is to determine issues experienced by professional accountants being the most active users of e-applications in the e-transformation process and also to identify solutions to these issues. For this purpose, a questionnaire was carried out with 138 of the registered members of the Karaman Association of Certified Public Accountants. The main finding is that lack of qualification of currently employed staff in e-transformation has been the most
Developments in information technologies have influenced not only every fields of life but also accounting practices. The introduction of e-applications in accounting is one of the latest innovations brought by information technologies. The Ministry of Treasury and Finance of the Republic of Turkey initiated the e-transformation process in accounting with the purpose of identifying the informal economy, preventing tax losses to increase tax revenues, accelerating tax auditing processes and facilitating access to information. The benefits of this transformation to both public and private sectors cannot be denied. Despite these benefits, there are particular issues in practice to fully benefit from e-transformation. Therefore, the aim of this study is to determine issues experienced by professional accountants being the most active users of e-applications in the e-transformation process and also to identify solutions to these issues. For this purpose, a questionnaire was carried out with 138 of the registered members of the Karaman Association of Certified Public Accountants. The main finding is that lack of qualification of currently employed personnel in e-transformation has been the most reported issue. For this reason, it is widely believed that especially the Ministry of Treasury and Finance and professional associations should provide constant and relevant e-transformation related trainings. It may be beneficial to enable not only independent accountants and financial advisors but also the taxpayers involved in voluntary or compulsory e-applications to benefit from the e-transformation related trainings, seminars and panels.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Uluslararası
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