İşletmeler arasındaki rekabet ortamının sağlanması ve fırsatlara hızlı bir şekilde cevap verilebilmesi için Muhasebe Bilgi Sisteminde (MBS) güncel bilgi teknolojilerinin kullanılması gerekmektedir. Bilgi teknolojisinin getirdiği yeniliklerin etkileri muhasebe bilgi sistemine de yansımıştır. Bu teknolojilerin muhasebe bilgi sistemi üzerinde sağladığı avantajlar sayesinde, iş ve muhasebeleştirme süreçlerinin eş zamanlı olarak izlenmesi sağlanabilmektedir. Özellikle küresel internet ağına olan erişimin, eş zamanlı veri paylaşımını artırması, muhasebe bilgi sisteminde verilerin sanallaşmasıyla birlikte e-defter, sanal depolanma, eş zamanlı raporlama ve e-denetim gibi uygulamaların ortaya çıkmasına neden olmuştur. Çalışmada veri depolama, veri analitiği ve raporlama açısından bulut muhasebe, blok zincir ve büyük veri teknolojilerinin muhasebe bilgi sistemi üzerindeki rolü ve etkisi incelenmiştir. Ayrıca bu teknolojilerin muhasebe bilgi sistemine sağladığı avantajlara da çalışmada yer verilmiştir. İşletmelerin finansal ve finansal olmayan verilerini işlemede, sanallaştırmada, depolamada ve raporlamada kullandığı yenilikçi MBS’ler işletmelerde rekabet avantajına, verimliliğe, şeffaflığa, kurumsallığa ve entelektüelliğe katkıda bulunmaktadır.
In order to provide a competitive environment between enterprises and to be able to quickly respond to opportunities, the current information technologies in the Accounting Information System (MBS) must be used. The impact of the innovation of information technology has also reflected on the accounting information system. Thanks to the advantages of these technologies on the accounting information system, business and accounting processes can be monitored simultaneously. In particular, the access to the global internet network has increased the simultaneous data sharing, and with the virtualization of data in the accounting information system has led to the appearance of applications such as e-defter, virtual storage, simultaneous reporting and e-control. The study examined the role and impact of data storage, data analysis and reporting; cloud accounting, block chain and big data technologies on accounting information systems. The advantages of these technologies are also included in the study for the accounting information system. The innovative MBSs that enterprises use in processing, virtualizing, storing and reporting financial and non-financial data contribute to the competitive advantage, efficiency, transparency, corporativity and intelligence in enterprises.
Up-to-date information technologies should be used in the Accounting Information System (MBS) in order to ensure a competitive environment between businesses and to respond quickly to opportunities. The effects of innovations brought by information technology have been reflected in the accounting information system. Thanks to the advantages of these technologies over the accounting information system, it is possible to monitor business and accounting processes synchronously. Especially, with access to the global internet network, simultaneous data sharing has increased. With the virtualization of data in the accounting information system, applications such as e-ledger, virtual storage, real-time reporting, and e-auditing have emerged. In the study, the role and effect of cloud accounting, blockchain, and big data technologies on the accounting information system in terms of data storage, data analytics, and reporting were examined. In addition, the advantages of these technologies to the accounting information system are included in the study. Innovative MBSs used in the processing, virtualization, storage, and reporting of financial and non-financial data of enterprises contribute to competitive advantage, efficiency, transparency, institutionalism, and intellectuality in enterprises.
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Uluslararası
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