Akademik Veri Yönetim Sistemi
International Conference on Applied Economics and Finance ICOAEF XIII , Thessaloniki, Yunanistan, 29 - 30 Nisan 2025, ss.56, (Özet Bildiri)
In 2011, the term fourth industry, which integrates digitalization, automation, and advanced technologies such as artificial intelligence in production and industrial processes, was used for the first time at the Hannover Trade Fair in Germany. Among the general components of Industry 4.0 are concepts such as the Internet of Things (IoT), Augmented Reality (AR), Cloud Computing, Autonomous Robots, 3D Printers (3D Printing), Big Data, and Analytics. Although Industry 4.0 has many advantages, it also brings severe challenges, such as high start-up costs, the need for a qualified workforce and the re-skilling of the workforce, data security and the risk of cyber attacks, and the problem of compliance with old production systems. In this digitalization process created by Industry 4.0, there have been critical transitions and processes in accounting, as in many professions. Although this process has many benefits and challenges, there have been significant developments in Automation, Artificial Intelligence, Machine Learning, Big Data, Blockchain, and Cloud-Based Accounting Systems within the scope of digitalization in accounting. In our study, the stages and steps of the strategic roadmap are explained to carry out and manage the transition process of businesses to digital accounting in a planned manner. In this roadmap, issues such as determining the digitalization strategy of enterprises, strengthening the technological infrastructure, increasing the digital competencies of accountants, planning legal and corporate compliance processes, increasing automation, creating performance evaluation and continuous improvement processes are mentioned. In addition, the strategic roadmap, in which the impact of Industry 4.0 on accounting is discussed, was associated with SWOT analysis, and the Strong and weak Opportunities and threats of Digitalization in Accounting were examined. Finally, this strategic roadmap is also discussed concerning the balanced scorecard introduced by Kaplan and Norton in 1992. This relationship has been investigated in terms of Financial, Customer, Internal Processes, and Learning and Development Perspectives. As a result of the study, the measures and suggestions to be taken for businesses to adapt to these digitalization processes and developments.