In line with the evolving and transforming global economy, new methods and practices have emerged in the fields of accounting and finance. The primary aim of this work is to convey to our valued readers the transition process from traditional approaches to the digital methods of the new era, accompanied by various research and application examples. In this era where traditional methods have been replaced by data science, mobile solutions, and ethical control mechanisms, adapting to change is no longer an option but a necessity for accounting and finance professionals.

The book's content is structured around the following themes: In the first chapter, the process of moving accounting education beyond physical boundaries to mobile devices is discussed using the Muhcep Application as an example, and the educational vision for the future is explored. The second and third chapters present the key points of risk management and fraud auditing using the Forensic Accounting approach in practice, in response to increasingly complex fraudulent transactions. The second and third chapters present the key points of risk management and fraud auditing using the Forensic Accounting approach in the face of increasingly complex fraudulent transactions. The fourth chapter examines the place of Machine Learning methods in the financial literature and the process of transforming complex data into strategic insights. The fifth chapter details the transition from a profit-oriented understanding to a value-oriented approach, highlighting the decisive impact of ESG (Environmental, Social, and Governance) criteria on financial decisions. The sixth chapter explores the importance and sectoral impacts of Green Accounting practices, specifically in the tourism sector. The seventh and final chapter examines the integration of Artificial Intelligence (AI) into auditing processes from a multidimensional perspective, systematically evaluating the historical development of AI in the field of auditing, the transformation it has created in auditing processes, and expectations for the future.

All texts in this work, for which the chapter authors have assumed scientific and ethical responsibility, have undergone editorial review. We aim for this book, which encompasses both empirical and theoretical studies, to make a significant contribution to the literature.

We would like to take this opportunity to thank all the authors for their valuable contributions and Dr Kürşad Özkaynar for his support in guiding us in bringing this book to readers. We hope this work will be useful to all readers and that it will shed light on the academic world, practitioners and researchers.

Dr. Hilal SARI ÖZGÜN

December 2025.