
An Examination of the Impact Artificial Intelligence on the Field of Accounting
Chapter from the book:
Sayın,
E.
(ed.)
2025.
Current Developments in Business with Artificial Intelligence.
Synopsis
Artificial intelligence technology is not only used in the technological field today. It is also used in many traditional professions such as health, education, finance and accounting, and it gives new meaning to these professions and transforms them in accordance with our age.
Since the sequence of transactions made in the accounting profession is constantly repeated, it is highly affected by artificial intelligence integration because it has an intensive transaction structure.
Artificial intelligence technology is used in many accounting processes starting from the data process in this field, such as auditing, reporting, risk analysis, sustainability reporting. Artificial intelligence provides faster and more accurate information to businesses in accounting systems, minimizes human-related errors, and contributes to increasing workforce productivity. Thanks to the big data analysis and predictive modeling tools in the artificial intelligence structure, it helps accountants make the right decisions in financial terms. It transforms the accounting profession not only as a desk document recorder, but also as a professional profession that records documents, interprets documents, analyzes documents, and makes strategic analysis by interpreting documents.
It digitizes applications such as e-Invoice, e-Ledger, e-Archive of the Revenue Administration Presidency used in Turkey. The necessary infrastructure, education and legal regulations need to be developed to spread the integration of artificial intelligence. By using artificial intelligence in the field of accounting in a way that is compatible with the sustainable development goals of the country, it contributes to the traceability of environmental and social responsibilities.
As a result, artificial intelligence transforms the accounting profession from a technical job description to a multi-dimensional decision and analysis mechanism. In order for this transformation to progress in a correct and healthy way, the digital competencies of the professionals need to be increased, ethical principles need to be defined and artificial intelligence algorithms need to be structured transparently. For this, artificial intelligence professional integration training should be provided.