The influence of the historical process and culture is extremely effective in the formation and development of the accounting system of the countries. There are different accounting practices in different countries around the world. However, it is a fact that there are similar countries with the same effects. It is possible to say that countries with cultural affiliation are affected by the accounting systems developed and implemented by other countries with similar cultural characteristics, and these countries tend to adopt accounting systems. The accounting systems in which financial statements and reports are produced have some flexibility according to different situations. Therefore, fraudulent practices that occur in accounting systems are affected by the accounting culture. In the study, the cultural differences between Turkey, which is included in the Continental European accounting system, and the United States, which is included in the Anglo-Saxon accounting system, and as a result, the similarities and differences in accounting values and accounting frauds were examined.
{"title":"THE EFFECT OF ACCOUNTING CULTURE ON FRAUD","authors":"Gülşah UĞURLUEL ATAĞAN","doi":"10.46238/jobda.1094557","DOIUrl":"https://doi.org/10.46238/jobda.1094557","url":null,"abstract":"The influence of the historical process and culture is extremely effective in the formation and development of the accounting system of the countries. There are different accounting practices in different countries around the world. However, it is a fact that there are similar countries with the same effects. It is possible to say that countries with cultural affiliation are affected by the accounting systems developed and implemented by other countries with similar cultural characteristics, and these countries tend to adopt accounting systems. The accounting systems in which financial statements and reports are produced have some flexibility according to different situations. Therefore, fraudulent practices that occur in accounting systems are affected by the accounting culture. In the study, the cultural differences between Turkey, which is included in the Continental European accounting system, and the United States, which is included in the Anglo-Saxon accounting system, and as a result, the similarities and differences in accounting values and accounting frauds were examined.","PeriodicalId":142494,"journal":{"name":"Journal of Business in The Digital Age","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127264557","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Geleneksel muhasebe uygulamaları, bilgisayar yazılımları ve yapay zeka sayesinde hızla değişmekte ve güncellenmektedir. Nitekim teknoloji trendi olarak ortaya çıkan yapay zeka, muhasebe trendi olarak dijital muhasebeyi beraberinde getirmektedir. Bu çalışmanın amacı, yapay zeka ve dijitalleşmenin muhasebe eğitimine etkisinin değerlendirilmesidir. Bu amaçla literatür incelenmiş ve muhasebe eğitimindeki temel sınırlar belirlenerek önerilerde bulunulmuştur. Ayrıca 2015-2021 yılları arasında yapay zeka ve dijital muhasebe konularında yayınlanan makalelerin tespiti için literatürde araştırma yapılmıştır.
{"title":"YAPAY ZEKA VE DİJİTAL MUHASEBE TRENDLERİNDE MUHASEBE EĞİTİMİNE İLİŞKİN ÖNERİLER","authors":"İlker KIYMETLİ ŞEN, Serkan Terzi̇","doi":"10.46238/jobda.1131381","DOIUrl":"https://doi.org/10.46238/jobda.1131381","url":null,"abstract":"Geleneksel muhasebe uygulamaları, bilgisayar yazılımları ve yapay zeka sayesinde hızla değişmekte ve güncellenmektedir. Nitekim teknoloji trendi olarak ortaya çıkan yapay zeka, muhasebe trendi olarak dijital muhasebeyi beraberinde getirmektedir. Bu çalışmanın amacı, yapay zeka ve dijitalleşmenin muhasebe eğitimine etkisinin değerlendirilmesidir. Bu amaçla literatür incelenmiş ve muhasebe eğitimindeki temel sınırlar belirlenerek önerilerde bulunulmuştur. Ayrıca 2015-2021 yılları arasında yapay zeka ve dijital muhasebe konularında yayınlanan makalelerin tespiti için literatürde araştırma yapılmıştır.","PeriodicalId":142494,"journal":{"name":"Journal of Business in The Digital Age","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124934303","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The constraints created by the COVID-19 pandemic have made face-to-face communication very difficult, leading to the transfer of activities that were previously thought to be only available offline to virtual environments. Metaverse, a fictional universe composed of all digital worlds and a virtual sharing space, is not a new phenomenon. However, as a result of the continuation of education in virtual environments during the pandemic period, its entry into our lives has accelerated and the integration of education with Metaverse has begun to be discussed. In this study, the usability of Metaverse for educational purposes in universities is discussed. In this context, the opportunities offered by conducting accounting courses in a three-dimensional and interactive environment and the limits of this technology are revealed.
{"title":"REFLECTION OF VIRTUAL REALITY ON ACCOUNTING EDUCATION: TRANSFORMATION OF UNIVERSITY TO METAVERSITY","authors":"Şebnem Yaşar","doi":"10.46238/jobda.1121385","DOIUrl":"https://doi.org/10.46238/jobda.1121385","url":null,"abstract":"The constraints created by the COVID-19 pandemic have made face-to-face communication very difficult, leading to the transfer of activities that were previously thought to be only available offline to virtual environments. Metaverse, a fictional universe composed of all digital worlds and a virtual sharing space, is not a new phenomenon. However, as a result of the continuation of education in virtual environments during the pandemic period, its entry into our lives has accelerated and the integration of education with Metaverse has begun to be discussed. In this study, the usability of Metaverse for educational purposes in universities is discussed. In this context, the opportunities offered by conducting accounting courses in a three-dimensional and interactive environment and the limits of this technology are revealed.","PeriodicalId":142494,"journal":{"name":"Journal of Business in The Digital Age","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133887557","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Recently, lip reading has become one of the most important fields of study in the field of artificial intelligence. In this study, lip reading process was performed in Turkish language using convolutional neural networks (CNNs). For this purpose, people were asked to record the numbers video (61 video), and 9 video also collected from YouTube. The dataset was collected for 20 numbers. In this study, only the video was used and the sounds were completely removed. Due to the small dataset, it was tried to reproduce with different methods. The model was trained on the train dataset and 56.25% success was achieved on the test dataset.
{"title":"LIP READING USING CNN FOR TURKISH NUMBERS","authors":"Hadı Pourmousa, Üstün Özen","doi":"10.46238/jobda.1100903","DOIUrl":"https://doi.org/10.46238/jobda.1100903","url":null,"abstract":"Recently, lip reading has become one of the most important fields of study in the field of artificial intelligence. In this study, lip reading process was performed in Turkish language using convolutional neural networks (CNNs). For this purpose, people were asked to record the numbers video (61 video), and 9 video also collected from YouTube. The dataset was collected for 20 numbers. In this study, only the video was used and the sounds were completely removed. Due to the small dataset, it was tried to reproduce with different methods. The model was trained on the train dataset and 56.25% success was achieved on the test dataset.","PeriodicalId":142494,"journal":{"name":"Journal of Business in The Digital Age","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128699442","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Emotions are one of the most important elements of human behavior, and certain emotions can affect the performance of individuals positively or negatively and might block an individual's way of producing intelligent results. Therefore, when an ideal computer aims to imitate human behavior, it is not only expected to think and reason but also to have an infrastructure that can exhibit emotions. This article by reviewing the latest research that focuses on the importance of emotions in human intelligence, even though it still has weaknesses, aims to present a projection of how human-artificial intelligence communication may be affected in the future when artificial intelligence becomes fully capable of understanding, transferring, and responding to emotions.
{"title":"THE FUTURE OF ARTIFICIAL INTELLIGENCE: HOW WILL EMOTIONS AFFECT AI?","authors":"Esin YÜCEL KARAMUSTAFA, Burcu Arsan","doi":"10.46238/jobda.1070090","DOIUrl":"https://doi.org/10.46238/jobda.1070090","url":null,"abstract":"Emotions are one of the most important elements of human behavior, and certain emotions can affect the performance of individuals positively or negatively and might block an individual's way of producing intelligent results. Therefore, when an ideal computer aims to imitate human behavior, it is not only expected to think and reason but also to have an infrastructure that can exhibit emotions. This article by reviewing the latest research that focuses on the importance of emotions in human intelligence, even though it still has weaknesses, aims to present a projection of how human-artificial intelligence communication may be affected in the future when artificial intelligence becomes fully capable of understanding, transferring, and responding to emotions.","PeriodicalId":142494,"journal":{"name":"Journal of Business in The Digital Age","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125707794","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"1.0’DAN 5.0’A DÜNYA: WEB, PAZARLAMA, ENDÜSTRİ VE TOPLUM","authors":"Aybike Tuba Özden","doi":"10.46238/jobda.1003371","DOIUrl":"https://doi.org/10.46238/jobda.1003371","url":null,"abstract":"","PeriodicalId":142494,"journal":{"name":"Journal of Business in The Digital Age","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115691895","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"KOBİ'lerde Satış Sonrası Hizmetlerin Dijitalleşmesi: Makine İmalat Sektörü İzmir İli Örneği","authors":"Hikmet Emir Önbiçak, Sahure Gonca Telli̇","doi":"10.46238/jobda.1075174","DOIUrl":"https://doi.org/10.46238/jobda.1075174","url":null,"abstract":"","PeriodicalId":142494,"journal":{"name":"Journal of Business in The Digital Age","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130461592","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"İŞ YAŞAMINDA DİJİTALLEŞME SÜRECİ VE HALKLA İLİŞKİLERİN DÖNÜŞÜMÜ","authors":"N. Gürcan","doi":"10.46238/jobda.1011574","DOIUrl":"https://doi.org/10.46238/jobda.1011574","url":null,"abstract":"","PeriodicalId":142494,"journal":{"name":"Journal of Business in The Digital Age","volume":"60 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128447214","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"DİJİTAL PAZARLAMA AÇISINDAN YENİ MEDYANIN EKONOMİ POLİTİĞİ","authors":"Sümeyya OLCAY YAMAN","doi":"10.46238/jobda.994980","DOIUrl":"https://doi.org/10.46238/jobda.994980","url":null,"abstract":"","PeriodicalId":142494,"journal":{"name":"Journal of Business in The Digital Age","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114928057","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"KARAR AĞAÇLARI İLE İNTERNET ALIŞVERİŞLERİNDE TÜKETİCİYİ ETKİLEYEN FAKTÖRLERİN ANALİZİ","authors":"B. Özcan, C. Turna","doi":"10.46238/jobda.882832","DOIUrl":"https://doi.org/10.46238/jobda.882832","url":null,"abstract":"","PeriodicalId":142494,"journal":{"name":"Journal of Business in The Digital Age","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121300774","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：