{"id":"https://openalex.org/W4415399209","doi":"https://doi.org/10.58830/ozgur.pub916.c3825","title":"Muhasebe E\u011fitiminde Yapay Zek\u00e2 Kullan\u0131m\u0131: Chatgpt\u2019nin Uluslararas\u0131 Muhasebe Standartlar\u0131 Vakalar\u0131ndaki Performans\u0131n\u0131n \u0130ncelenmesi","display_name":"Muhasebe E\u011fitiminde Yapay Zek\u00e2 Kullan\u0131m\u0131: Chatgpt\u2019nin Uluslararas\u0131 Muhasebe Standartlar\u0131 Vakalar\u0131ndaki Performans\u0131n\u0131n \u0130ncelenmesi","publication_year":2025,"publication_date":"2025-10-21","ids":{"openalex":"https://openalex.org/W4415399209","doi":"https://doi.org/10.58830/ozgur.pub916.c3825"},"language":"tr","primary_location":{"id":"doi:10.58830/ozgur.pub916.c3825","doi":"https://doi.org/10.58830/ozgur.pub916.c3825","is_oa":true,"landing_page_url":"https://doi.org/10.58830/ozgur.pub916.c3825","pdf_url":"https://www.ozguryayinlari.com/site/catalog/download/916/4415/9890","source":{"id":"https://openalex.org/S4306477381","display_name":"\u00d6zg\u00fcr Yay\u0131nlar\u0131 eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4389425454","host_organization_name":"\u00d6zg\u00fcr Yay\u0131nlar\u0131","host_organization_lineage":["https://openalex.org/I4389425454"],"host_organization_lineage_names":[],"type":"ebook platform"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Sosyal Bilimlerde G\u00fcncel Ara\u015ft\u0131rmalar","raw_type":"book-chapter"},"parent_works":[{"id":"https://openalex.org/W4415400373","display_name":"Sosyal Bilimlerde G\u00fcncel Ara\u015ft\u0131rmalar","relationship":"volume"}],"lineage":["https://openalex.org/W4415399209","https://openalex.org/W4415400373"],"child_works_count":0,"type":"book-chapter","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://www.ozguryayinlari.com/site/catalog/download/916/4415/9890","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5038699701","display_name":"Asl\u0131 Keskin","orcid":"https://orcid.org/0000-0003-2692-2153","observed_orcids":["https://orcid.org/0000-0003-2692-2153"]},"institutions":[{"id":"https://openalex.org/I264262938","display_name":"K\u0131rklareli University","ror":"https://ror.org/00jb0e673","country_code":"TR","type":"education","lineage":["https://openalex.org/I264262938"]}],"countries":["TR"],"is_corresponding":false,"raw_author_name":"Asl\u0131 Keskin","raw_affiliation_strings":["K\u0131rklareli \u00dcniversitesi"],"raw_orcid":"https://orcid.org/0000-0003-2692-2153","affiliations":[{"raw_affiliation_string":"K\u0131rklareli \u00dcniversitesi","institution_ids":["https://openalex.org/I264262938"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5056476523","display_name":"Berke Ko\u00e7","orcid":"https://orcid.org/0000-0003-4889-3816","observed_orcids":["https://orcid.org/0000-0003-4889-3816"]},"institutions":[{"id":"https://openalex.org/I264262938","display_name":"K\u0131rklareli University","ror":"https://ror.org/00jb0e673","country_code":"TR","type":"education","lineage":["https://openalex.org/I264262938"]}],"countries":["TR"],"is_corresponding":false,"raw_author_name":"Berke Ko\u00e7","raw_affiliation_strings":["K\u0131rklareli \u00dcniversitesi"],"raw_orcid":"https://orcid.org/0000-0003-4889-3816","affiliations":[{"raw_affiliation_string":"K\u0131rklareli \u00dcniversitesi","institution_ids":["https://openalex.org/I264262938"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5121521207","display_name":"Saime Do\u011fan","orcid":"https://orcid.org/0000-0003-2638-9694","observed_orcids":["https://orcid.org/0000-0003-2638-9694"]},"institutions":[{"id":"https://openalex.org/I264262938","display_name":"K\u0131rklareli University","ror":"https://ror.org/00jb0e673","country_code":"TR","type":"education","lineage":["https://openalex.org/I264262938"]}],"countries":["TR"],"is_corresponding":false,"raw_author_name":"Saime Do\u011fan","raw_affiliation_strings":["K\u0131rklareli \u00dcniversitesi"],"raw_orcid":"https://orcid.org/0000-0003-2638-9694","affiliations":[{"raw_affiliation_string":"K\u0131rklareli \u00dcniversitesi","institution_ids":["https://openalex.org/I264262938"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I264262938"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":"1","last_page":"22"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.9434000253677368,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.9434000253677368,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14414","display_name":"Artificial Intelligence in Education","score":0.041200000792741776,"subfield":{"id":"https://openalex.org/subfields/3304","display_name":"Education"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13287","display_name":"Robotic Process Automation Applications","score":0.011099999770522118,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/chatgpt","display_name":"ChatGPT","score":0.9810000061988831},{"id":"https://openalex.org/keywords/accounting-education","display_name":"accounting education","score":0.6800000071525574},{"id":"https://openalex.org/keywords/international-accounting-standards","display_name":"international accounting standards","score":0.7559999823570251},{"id":"https://openalex.org/keywords/large-language-models","display_name":"large language models","score":0.781000018119812},{"id":"https://openalex.org/keywords/exam-performance","display_name":"exam performance","score":0.31299999356269836},{"id":"https://openalex.org/keywords/digital-transformation-in-accounting","display_name":"digital transformation in accounting","score":0.6660000085830688},{"id":"https://openalex.org/keywords/accounting-case-studies","display_name":"accounting case studies","score":0.46799999475479126},{"id":"https://openalex.org/keywords/chatgpt-3-5","display_name":"ChatGPT-3.5","score":0.7099999785423279},{"id":"https://openalex.org/keywords/artificial-intelligence-in-higher-education","display_name":"artificial intelligence in higher education","score":0.3709999918937683}],"concepts":[{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.5376999974250793},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.5152000188827515},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.29510000348091125},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.2712000012397766},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.2669999897480011},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.20419999957084656},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.19750000536441803},{"id":"https://openalex.org/C29456083","wikidata":"https://www.wikidata.org/wiki/Q1221899","display_name":"Gynecology","level":1,"score":0.1964000016450882},{"id":"https://openalex.org/C161191863","wikidata":"https://www.wikidata.org/wiki/Q199655","display_name":"Library science","level":1,"score":0.149399995803833},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.14579999446868896}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.58830/ozgur.pub916.c3825","doi":"https://doi.org/10.58830/ozgur.pub916.c3825","is_oa":true,"landing_page_url":"https://doi.org/10.58830/ozgur.pub916.c3825","pdf_url":"https://www.ozguryayinlari.com/site/catalog/download/916/4415/9890","source":{"id":"https://openalex.org/S4306477381","display_name":"\u00d6zg\u00fcr Yay\u0131nlar\u0131 eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4389425454","host_organization_name":"\u00d6zg\u00fcr Yay\u0131nlar\u0131","host_organization_lineage":["https://openalex.org/I4389425454"],"host_organization_lineage_names":[],"type":"ebook platform"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Sosyal Bilimlerde G\u00fcncel Ara\u015ft\u0131rmalar","raw_type":"book-chapter"}],"best_oa_location":{"id":"doi:10.58830/ozgur.pub916.c3825","doi":"https://doi.org/10.58830/ozgur.pub916.c3825","is_oa":true,"landing_page_url":"https://doi.org/10.58830/ozgur.pub916.c3825","pdf_url":"https://www.ozguryayinlari.com/site/catalog/download/916/4415/9890","source":{"id":"https://openalex.org/S4306477381","display_name":"\u00d6zg\u00fcr Yay\u0131nlar\u0131 eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4389425454","host_organization_name":"\u00d6zg\u00fcr Yay\u0131nlar\u0131","host_organization_lineage":["https://openalex.org/I4389425454"],"host_organization_lineage_names":[],"type":"ebook platform"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Sosyal Bilimlerde G\u00fcncel Ara\u015ft\u0131rmalar","raw_type":"book-chapter"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4415399209.pdf","grobid_xml":"https://content.openalex.org/works/W4415399209.grobid-xml"},"referenced_works_count":8,"referenced_works":["https://openalex.org/W3003044229","https://openalex.org/W4319989636","https://openalex.org/W4366420437","https://openalex.org/W4366679995","https://openalex.org/W4377289445","https://openalex.org/W4387061106","https://openalex.org/W4388871099","https://openalex.org/W4392131252"],"related_works":["https://openalex.org/W4377289445","https://openalex.org/W4414616825","https://openalex.org/W4392131252","https://openalex.org/W4400170727","https://openalex.org/W7201832316","https://openalex.org/W4409785703","https://openalex.org/W4414641498","https://openalex.org/W4415700457","https://openalex.org/W4387061106","https://openalex.org/W4408949718"],"abstract_inverted_index":{"Dijitalle\u015fme":[0],"ve":[1,42,69,109,130,147,162,173],"yapay":[2,123,199],"zek\u00e2":[3,124],"kullan\u0131m\u0131,":[4],"g\u00fcn\u00fcm\u00fczde":[5],"h\u0131zla":[6],"artmakta;":[7],"bu":[8,46],"alanda":[9],"ger\u00e7ekle\u015ftirilen":[10],"ba\u015far\u0131l\u0131":[11,192],"\u00e7al\u0131\u015fmalar\u0131n":[12],"etkisiyle":[13],"konuya":[14],"y\u00f6nelik":[15],"ara\u015ft\u0131rmalar\u0131n":[16],"\u00f6nemi":[17],"giderek":[18],"daha":[19],"fazla":[20],"vurgulanmaktad\u0131r.":[21],"Muhasebe":[22,154,185],"meslek":[23,110],"mensuplar\u0131":[24],"tarihsel":[25],"s\u00fcre\u00e7te":[26],"faaliyetlerini":[27],"uzun":[28],"s\u00fcre":[29],"geleneksel":[30],"y\u00f6ntemlerle":[31],"s\u00fcrd\u00fcrm\u00fc\u015f;":[32],"ancak":[33],"\u00f6zellikle":[34],"20.":[35],"y\u00fczy\u0131l\u0131n":[36],"ikinci":[37],"yar\u0131s\u0131ndan":[38],"itibaren,":[39],"internetin":[40],"yayg\u0131nla\u015fmas\u0131":[41],"teknolojik":[43,80,136],"ilerlemelerle":[44],"birlikte":[45],"durum":[47],"k\u00f6kl\u00fc":[48],"bir":[49,58,88,97,188],"d\u00f6n\u00fc\u015f\u00fcm":[50],"ge\u00e7irmi\u015ftir.":[51],"Bu":[52,117,151],"geli\u015fmeler":[53],"sonucunda":[54],"muhasebe":[55,64,94,105,143,201],"s\u00fcre\u00e7lerinin":[56],"\u00f6nemli":[57],"k\u0131sm\u0131":[59],"dijital":[60,92],"ortamlara":[61],"ta\u015f\u0131nm\u0131\u015ft\u0131r.":[62],"Dolay\u0131s\u0131yla,":[63],"e\u011fitiminin":[65,106],"yaln\u0131zca":[66],"klasik":[67],"uygulamalar":[68],"teoriler":[70],"\u00fczerine":[71,156],"yo\u011funla\u015fmas\u0131":[72],"yeterli":[73],"g\u00f6r\u00fclmemekte;":[74],"ayn\u0131":[75],"zamanda":[76],"\u00e7a\u011f\u0131n":[77],"gereklilikleri":[78],"do\u011frultusunda":[79],"yenilikleri":[81],"de":[82],"kapsayacak":[83],"\u015fekilde":[84],"g\u00fcncellenmesi":[85],"gerekmektedir.":[86],"Ba\u015fka":[87],"ifadeyle,":[89],"meslekte":[90],"ya\u015fanan":[91],"d\u00f6n\u00fc\u015f\u00fcm\u00fcn":[93],"e\u011fitiminde":[95],"merkezi":[96],"unsur":[98],"olarak":[99],"ele":[100],"al\u0131nmas\u0131":[101],"zorunludur.":[102],"Aksi":[103],"takdirde,":[104],"i\u015f":[107],"d\u00fcnyas\u0131n\u0131n":[108],"mensuplar\u0131n\u0131n":[111],"ihtiya\u00e7lar\u0131n\u0131":[112],"kar\u015f\u0131lamada":[113],"yetersiz":[114],"kalmas\u0131":[115],"olas\u0131d\u0131r.":[116],"\u00e7al\u0131\u015fman\u0131n":[118],"temel":[119],"amac\u0131,":[120],"ABD":[121],"merkezli":[122],"ara\u015ft\u0131rma":[125],"\u015firketi":[126],"OpenAI":[127],"taraf\u0131ndan":[128],"geli\u015ftirilen":[129],"son":[131],"y\u0131llar\u0131n":[132],"en":[133],"dikkat":[134],"\u00e7ekici":[135],"ara\u00e7lar\u0131ndan":[137],"biri":[138],"olan":[139],"sohbet":[140],"robotu":[141],"ChatGPT\u2019nin":[142],"bilgi":[144],"d\u00fczeyini":[145],"incelemek":[146],"verdi\u011fi":[148],"yan\u0131tlar\u0131":[149],"de\u011ferlendirmektir.":[150],"kapsamda,":[152],"Uluslararas\u0131":[153,184],"Standartlar\u0131":[155,186],"haz\u0131rlanan":[157],"\u00e7e\u015fitli":[158],"vakalar":[159],"ChatGPT\u2019ye":[160],"y\u00f6neltilmi\u015f":[161],"elde":[163],"edilen":[164],"cevaplar":[165],"analiz":[166],"edilmi\u015ftir.":[167],"Uygulamada,":[168],"2022":[169],"y\u0131l\u0131nda":[170],"piyasaya":[171],"s\u00fcr\u00fclen":[172],"\u00fccretsiz":[174],"eri\u015fim":[175],"olana\u011f\u0131":[176],"sunan":[177],"ChatGPT":[178],"3.5":[179],"s\u00fcr\u00fcm\u00fc":[180],"kullan\u0131lm\u0131\u015ft\u0131r.":[181],"Ara\u015ft\u0131rma,":[182],"\u201cChatGPT,":[183],"konusunda":[187],"s\u0131nava":[189],"tabi":[190],"tutuldu\u011funda":[191],"olabilir":[193],"mi?\u201d":[194],"sorusuna":[195],"cevap":[196],"aramaktad\u0131r.":[197],"\u00c7al\u0131\u015fman\u0131n,":[198],"zek\u00e2n\u0131n":[200],"e\u011fitimindeki":[202],"rol\u00fcne":[203],"ili\u015fkin":[204],"devam":[205],"eden":[206],"tart\u0131\u015fmalara":[207],"katk\u0131":[208],"sa\u011flamas\u0131":[209],"beklenmektedir.":[210]},"counts_by_year":[],"updated_date":"2026-11-14T11:04:58.165337","created_date":"2025-10-22T00:00:00"}
