Özet:

With the widespread use and increased accessibility of the Internet, the new dimensions of virtual worlds deeply affect humanity. These structures, which are designed as new living spaces for people, reveal a new type of society. At the same time, these virtual worlds offer opportunities and experiences beyond those existing in the physical world. In Second Life, where there is an almost one-to-one model of reality in the virtual world, there is a highly enriched experience environment for the individuals and institutions. However,with "Metaverse", the new trend concept of recent days, virtual worlds are gaining a completely different dimension. Of course, these developments bring about a dizzying change in all sectors. The aim of this study is to discuss the status and future of accounting in virtual worlds through the example of Second Life and Metaverse. For this purpose, irst of all, the concepts of Second Life and Metaverse have been examined historically, their advantages and disadvantages have been revealed and the practices of accounting companies in these universes have been investigated. As a result, it is necessary to act quickly and prepare accountants, academicians, businesses and students for radical changes in order for accounting to adapt to new living spaces if these new living spaces express the inevitable future.

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