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- Title
METAVERSE ÇAĞINDA DİJİTALLEŞME VE MUHASEBE İLİŞKİSİ ÜZERİNE YENİ BİR YAKLAŞIM ÖNERİSİ: HİPER-MUHASEBE.
- Authors
TEKBAŞ, İsmail; AZALTUN, Murat; AKTAŞ, Arzu; YAVUZASLAN SÖYLEMEZ, Seda; ATASOY, Ayşe
- Abstract
Different technologies that have emerged throughout history have changed our culture, beliefs, and lifestyle. Today, people can perform many daily activities in the digital world, such as traveling, playing games, shopping, and trading with cryptocurrencies. All these new technologies and the digital economy they create force accountants to acquire new technology-related tools and thus move them to a more critical place beyond digital system knowledge. Unlike previous technologies, new generation technologies will radically impact redefining the definition, functions, and basic concepts of accounting in the coming years. Therefore, accounting must be ready to support this new world order that makes the virtual world more accurate and the natural world richer with virtual experience. The purpose of this study is to discuss how the changes created by new generation technologies such as metaverse, web 3.0, blockchain, and cryptocurrencies on accounting can be handled with a new concept and to try to explain the transformation from traditional accounting to hyper-accounting within the framework of the theories in the literature. In this direction, the hyper-accounting concept's definition, necessity, and scope have been determined theoretically as a different solution proposal for new-generation accounting problems.
- Subjects
DIGITAL transformation; DIGITAL technology; PROFESSIONS; ACCOUNTING
- Publication
Financial Analysis / Mali Cozum Dergisi, 2023, Vol 33, Issue 180, p1753
- ISSN
1303-5444
- Publication type
Article