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. ...

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...

With the advancements seen in digitalization and technology, the individuals have started to reconstruct and redesign many areas like the social life and the functioning of occupations. Adaptance to technology and digital systems have become inevitable in our age. Just like any other profession, the accounting profession has also taken its own share of this process of change and transformation. In parallel with these changes, several e-systems with brand new rules have emerged in the accounting profession. The purpose of this study is to reveal out the need for “Digital Accounting Literacy” to ensure that accounting staff use digital systems in an accurate, effective and efficient manner. Phenomenology research pattern was used in this qualitative research. The data were collected by observations and document reviews. A SWOT analysis was made based on the literature and the developments experienced in the profession. Emphasis was given to need for digital accounting literacy, ...

Değerli meslektaşlarım, hızla değişim gösteren teknolojik, ekonomik ve düşünce alanındaki koşul ve ihtiyaçlar, meslekleri değişen dünya düzenine uygun değişim yapmaya zorlamakta ve meslek örgütlerini yeni yaklaşım modelleri aramaya yöneltmektedir. Bilginin üretiminde en önemli unsurların başında da kuşkusuz muhasebe mesleği gelmektedir. Teknolojik gelişmeler ve değişen koşullar neticesinde muhasebe mesleği ve sistemleri de değişmektedir. Bugünlerde kâğıt ve kalem ile manuel muhasebe yapanı bulmak gerçekten zordur. Muhasebeciler, bilgi teknolojisinin muhasebe sektöründe yaptığı ilerlemeler nedeniyle yeni beceriler kazanmaya yönelmektedirler. Kâtiplikle başlayan muhasebe mesleği son on yılda teknolojik gelişimler neticesinde e-beyanname, e-defter, e-fatura, yeni nesil yazarkasa ve hazır beyan sistemi gibi kavramlar ile tanışmıştır. 21. yüzyılda muhasebe mesleğinin bugünkünden daha etkin bir konumda olması için, muhasebe mesleğinin dijitalleşme ve e-dönüşüm sürecinde yaşayacağı tekno...