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

Rahmi Yücel; Yaşar Ayyıldız; Rahmi Yücel; Fatih Eroğlu; Onur Özevin; Burcu Şimşek; Derya Yücel; Murat Özcan; Mehmet Günlük; Yaşar Ayyıldız; Emine Nur Yüksel; Serdar Şahin

doi:10.58830/ozgur.pub1159

Introduction
Chapter from the book: Yücel, R. & Ayyıldız, Y. (eds.) 2025. The New Codes of Accounting: Algorithms, Climate, and the Global Tax System.

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Rahmi Yücel

Bolu Abant İzzet Baysal University

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Synopsis

The digital transformation process, which transforms accounting professionals from data recorders into strategic advisors, is fundamentally altering the expectations placed on the profession and its practitioners, as well as the associated competencies. Accounting, which is expected to meet emerging information needs, has evolved from a static process where only financial data is recorded into a dynamic information system that shapes the future of businesses and encompasses environmental, social, and governance (ESG) data. This book examines the "breaking" points experienced by the profession regarding the digital transformation process, the climate crisis, and the global tax order. The content is structured around four main axes: Digital Transformation, Sustainability (Green Accounting), Risk Management, and the New Tax Order.

Keywords:

Accounting 4.0 and Digital Transformation Sustainability Reporting and ESG Global Minimum Tax Artificial Intelligence and Data Analytics Green Taxonomy

How to cite this book

Yücel, R. (2025). Introduction. In: Yücel, R. & Ayyıldız, Y. (eds.), The New Codes of Accounting: Algorithms, Climate, and the Global Tax System. Özgür Publications. DOI: https://doi.org/10.58830/ozgur.pub1159.c4838

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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Published

December 31, 2025

DOI

https://doi.org/10.58830/ozgur.pub1159.c4838

Introduction Chapter from the book: Yücel, R. & Ayyıldız, Y. (eds.) 2025. The New Codes of Accounting: Algorithms, Climate, and the Global Tax System.