In the 21st century, artificial intelligence and digitalization are undoubtedly the most studied topics on which speeches and panels are organized. Inspired by all these, in the age of artificial intelligence and digitalization, interactions in the fields of accounting and finance have already begun. Interactions are not only limited to digitalization, but also show differences in social, cultural and environmental areas.

In this book titled “Changes in Accounting and Finance in the Age of Artificial Intelligence and Digitalization Current Approaches”, the changes caused by digitalization are tried to be interpreted and evaluated by making sense of them. In the first part of the book, it is explained how the accounting profession will be shaped and developed in the digitalizing world and in which issues the members of the profession should be effective. In the second part, ethical problems and difficulties in the accounting profession are mentioned and solutions are presented. In the third part, greenhouse gas emissions are mentioned within the scope of sustainability, how they have changed over the years is analyzed, and an effective perspective on the combination of financial and environmental responsibility is presented. The last part of the book focuses on the understanding of accounting in Japanese culture, which is rooted in a very long history, and the effect of the transition from social to individualism on accounting practices.

We hope that this book, which aims to contribute to academic studies and to shed light on studies by providing various information to practitioners and researchers, will be useful to all readers.

Editor

Dr. Hilal SARI ÖZGÜN

June, 2025.