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Muhasebe Mesleğinde Dijital Dönüşüm : Covid-19 Pandemi Döneminde Uzaktan Çalışma Uygulamaları. (Turkish)
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- Author(s): AÇIKGÖZ, Betül; MUTLU, Mustafa Doruk
- Source:
Itobiad: Journal of the Human & Social Science Researches / İnsan ve Toplum Bilimleri Araştırmaları Dergisi; Apr-Jun2022, Vol. 11 Issue 2, p845-864, 20p- Subject Terms:
- Source:
- Additional Information
- Alternate Title: Digital Transformation of the Accounting Profession: Remote Working Practices in the Covid-19 Pandemic Period (English). (English)
- Subject Terms:
- Abstract: The production models that emerged with the industrial revolution and the resulting working classes have taken their current form with the effect of technological developments. This classification, which started with the blue collar of the people who work directly by participating in the production process with manual labor and physical strength, and the white collar of the people who work in the office environment by doing mental power, has adapted to change over time with the addition of new professions and working styles. The place of the accounting profession in this classification is referred to as the white collar, which produces the financial information of the business at the desk. As of March 11, 2020, the World Health Organization (WHO) declared a pandemic all over the world after the outbreak of the corona virus (covid-19) viral disease after Covid19 has spread to at least 114 countries worldwide and infected more than half a million people. Under these circumstances, most governments have declared curfews, taking drastic measures to prevent the spread of the deadly disease. Companies have also changed their work schedules to protect the health of their employees and adapted to the remote working schedule. In this process, the accounting profession has evolved to respond to the needs emerging in the economic conjuncture, and with the effect of technological progress, it has developed into a new working pattern during the pandemic period. Professional accountants are subject to the Professional Accounting Legislation formed by the professional law and the regulations, circulars and decisions published by the Ministry of Finance and the professional association. In this study, it is discussed that how the accounting profession is affected behind the scenes of the disruptive technological developments and the changing world order due to the epidemic, and the working conditions of the professionals in order to adapt to the new process within the framework of the Turkish Accounting Profession Legislation. [ABSTRACT FROM AUTHOR]
- Abstract: Sanayi devrimiyle birlikte ortaya çıkan üretim modelleri ve buna bağlı olarak ortaya çıkan işçi sınıfları teknolojik gelişmelerin de etkisiyle günümüzdeki halini almıştır. Üretim sürecine el emeği ve fiziksel gücü ile doğrudan katılarak çalışan kesimin mavi yakalı, ofis ortamında zihin gücüne dayalı işleri yaparak çalışan kesimin ise beyaz yakalı olarak isimlendirilmesiyle başlayan bu sınıflandırma, zamanla yeni mesleklerin ve çalışma şekillerinin de eklenmesiyle değişime adapte olmuştur. Muhasebecilik mesleğinin ise bu sınıflandırma içindeki yeri masa başında işletmeye ait finansal bilgileri sınıflandıran, kaydeden, özetleyerek raporlar halinde ilgililere sunan ve sonuçları analiz eden beyaz yakalı olarak anılmaktadır. 11 Mart 2020 tarihi itibariyle Dünya Sağlık Örgütü (WHO), korona virüs (covid-19) viral hastalığının patlak vermesinin ardından tüm dünyada pandemi ilan etmiştir. Covid-19 dünya genelinde en az 114 ülkeye yayılmış ve yarım milyondan fazla kişiye bulaşmıştır. Bu koşullar altında, hükümetlerin çoğu ölümcül hastalığın yayılmasını önlemek için sert önlemler alarak, sokağa çıkma yasakları ilan etmiştir. Şirketler ayrıca çalışanlarının sağlığını korumak için çalışma programlarını değiştirmiş ve uzaktan çalışma iş düzenine uyarlamıştır. Bu süreçte, muhasebecilik mesleği ise ekonomik düzende ortaya çıkan ihtiyaçlara cevap verecek şekilde evrim geçirmiş ve teknolojik ilerlemenin de etkisiyle pandemi döneminde yeni çalışma düzenine geçilmiştir. Muhasebe meslek mensupları meslek kanunu ve Maliye Bakanlığı ile meslek birliği tarafından yayımlanan yönetmeliklerin, genelgelerin ve kararların oluşturduğu Muhasebe Meslek Mevzuatına tabidirler. Bu çalışmada, baş döndüren teknolojik gelişmelerin ve salgın hastalık sebebiyle değişen dünya düzeninin perde arkasında muhasebecilik mesleğini nasıl etkilediği ve sürece uyum sağlamak için meslek mensuplarının çalışma koşulları Türk Muhasebe Meslek Mevzuatı çerçevesinde ele alınmıştır. Bu çerçevede meslek mensuplarının sağlığının korunması amacıyla özellikle uzaktan çalışma koşulları ile ilgili olarak yapılması gereken değişiklere yer verilerek dijitalleşmenin meslek üzerindeki etkileri irdelenmiştir. [ABSTRACT FROM AUTHOR]
- Abstract: Copyright of Itobiad: Journal of the Human & Social Science Researches / İnsan ve Toplum Bilimleri Araştırmaları Dergisi is the property of Itobiad: Journal of the Human & Social Science Researches and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
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