The New Codes of Accounting: Algorithms, Climate, and the Global Tax System

Rahmi Yücel (ed)
Bolu Abant İzzet Baysal University
https://orcid.org/0000-0001-8601-921X
Yaşar Ayyıldız (ed)
Bolu Abant İzzet Baysal University
https://orcid.org/0000-0001-5419-7580

Synopsis

The current period is not just a time of change, but a "turning point" for the accounting profession. The speed of digitalization, the sustainability imperative brought about by the climate crisis, and radical changes in the global tax architecture are forcing professionals and academics to confront a new paradigm. This book, titled "The New Codes of Accounting: Algorithms, Climate, and the Global Tax Order," aims to address this multifaceted transformation of the profession with academic depth and a practical perspective. Going beyond theoretical discussions, the book serves as a comprehensive guide illuminating the future of accounting.

The book's content is structured around four main interconnected axes:

Digital Transformation and Technology: Chapters 2 and 3 examine the concept of digital accounting, the foundations of technological transformation, and the Accounting 4.0 paradigm. Chapter 10 discusses future trends awaiting the profession in the age of artificial intelligence.

Sustainability and Green Accounting: The rise of non-financial reporting is detailed in Chapters 4 and 5. These chapters guide businesses in their green transformation by addressing sustainability reporting standards, corporate social responsibility, and the impact of the Green Taxonomy on reporting.

Risk Management and Auditing: Internal control systems and risk management processes, critical for businesses to survive in a changing world, are examined in Chapter 6.

New Order in Taxation: Developments in global and national tax legislation constitute the subject of Chapters 7, 8, and 9. The global paradigm shift in taxation, tax planning strategies, and the chronological development of tax crimes and penalties from the Republic to the present day are presented in this chapter from a historical and contemporary perspective. This study aims to provide a holistic perspective on the present and future of accounting for academics, professionals, students, and business professionals.

 

How to cite this book

Yücel, R. & Ayyıldız, Y. (eds.) (2025). The New Codes of Accounting: Algorithms, Climate, and the Global Tax System. Özgür Publications. DOI: https://doi.org/10.58830/ozgur.pub1159

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Published

December 31, 2025

ISBN

PDF
978-625-8562-55-2

DOI

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