Mali Mühendislik-Uzay Muhasebesi-Accounting Engineering -Space Accounting

  Accounting Engineering and Space Accounting

Multiple studies have found convincing data that place the roots of the accounting practice in Mesopotamia. The first ever texts in history were not about philosophical thoughts, poems, epics, laws or victories; they were economical documents focusing on tax payments, debt accumulation, and ownership. It is highly noteworthy that the first person to be named in a document was an accountant, not a prophet, a poet or a great commander. Accounting practice is as old as human history. Historians claim that accounting is the oldest human profession with a 7000-year-old history behind it. It was discovered in the Babylonian , Assyrian and Sumerian ruins that people used primitive accounting methods to record the growth of the crops and the herds. These findings support the idea that accounting is as old as the history of humanity. Accounting historians suggest that the first documents that were ever written by Sumerians were used to record the storage of agricultural products. ...

The digitalization affects almost every step of the accounting profession from the record to the declaration stage with applications such as e-book, e-invoice, e-declaration, interactive tax office, and bookkeeping system. Today, traditional accounting practices are being replaced by digital accounting applications, while the transition from traditional practices to digital applications reveals the necessity of change on behalf of the accounting profession. This situation can be defined as a "Digital Evolution" in terms of the accounting profession. Undoubtedly, the digital transformation has begun and it will present new opportunities for the accounting profession in the hands of different creators. Therefore, it is necessary to approach the digital transformation in a theoretically correct way. The emergence of digital applications has changed the relationship of the accounting profession with traditional tools such as paper and notebooks. When it comes to the accou...

In the twenty-first century, it is possible to see the footsteps of digitalization at almost every intersection of social life. Digital technology: it affects almost all aspects of modern life from individuals to societies, from economies to cultures—and changes the world. Rapidly changing technological, economic and thinking means professions are forced to change according to the world order, and professional organizations are looking for new approach models. In today's world, digitalization for professions has become a necessity rather than a choice. Professions that do not comply with technological changes will undoubtedly take their places on dusty pages of history. As it is in other professions, the accountancy profession is also changing and developing as a result of digitization and technological developments. Thanks to computer systems, the workload of accountants has been reduced; complicated and difficult accounting transactions made using traditional methods are ma...