Yapay zeka kullanımının yeminli muhasebeclik mesleği üzerindeki etkileri: İstanbul mali muhasebecilerden deliller

Financial institutions' operations are being drastically altered by artificial intelligence (AI), which, as a result of operational efficiencies and savings of cost, is predicted to take over mundane jobs more and more. The field of AI has made great strides recently, especially in relation to the accounting industry, which has moved its focus from manual data entry using paper and pencil to automated data entry using computers and software. This research aims to study the level of awareness of the certified public accountants and their perceptions on the application of AI in the field of accounting in Istanbul. It also examines the significance of the effect of personal characteristics on the level of awareness and perceptions of members of Istanbul Chamber of Certified Public Accountants (Istanbul Serbest Muhasebeci Mali Müşavirler Odası / ISMMMO). In this study a deductive approach and a quantitative strategy were used. A questionnaire was shared with accountants working in Istanbul Chamber of Certified Public Accountants. 155 responses were gathered, statistical tests were conducted, and outcomes were obtained in keeping with the study's goals. In accordance with the results obtained using an independent sample t-test and ANOVA, It was discovered that accountants' individual traits, such as gender, age, education level, years of experience, and line of business, have little bearing on how aware they are of and how they perceive the usage of AI in the field of accounting. According to the study's findings, perceptions about the use of AI in accounting are supportive of its application in the industry. Accountants generally responded positively and optimistically.