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The Theory of Accounting Engineering İsmail Tekbaş

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 “Di

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68 views

The Theory of Accounting Engineering İsmail Tekbaş

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 “Di

Uploaded by

İsmail Tekbaş
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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THE THEORY OF ACCOUNTING ENGINEERING İSMAİL TEKBAŞ

Article · May 2019

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Istanbul Okan University
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THE THEORY OF ACCOUNTING ENGINEERING

İSMAİL TEKBAŞ
http://ismailtekbas.blogspot.com/

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
accounting profession, digital systems and technologies bring forward new materials,
processes, and values for professional accountants to debate. Verbal culture has turned
towards the numerical and analytical culture in the accounting profession. Hence, traditional
accounting practices are being reviewed today. The main questions of the debate focus on
whether the accounting profession will disappear and professional accountants will be
replaced by digital systems, and how to review the digitization in the accounting. The theory
of accounting engineering is based on these questions. Along with the incredible change
created by digital systems in the accounting profession, it is necessary to establish a new
language for the digital field in the process of the correct use of the digital systems by the
members of the accounting profession, the access to correct information, and management
processes. Because, digital accounting involves more than the ability to use a digital system.
Based on these questions, the theory aims to discuss whether the "Accounting Engineering"
can be a new model in order to enable the accounting profession to adapt to the digital
revolution.

The theory of accounting engineering covers concepts, principles, and procedures that form
the basis of the digitalization of accounting. It deals with how to shape the accounting
profession on the basis of digitalization, and the effects of the digitalization on the structure of
accounting and on the professional accountants. It analyzes the changes that accounting
practices have created in the accounting profession and its members by focusing on the
change that has been experienced with digitalization. In addition, it focuses on the redesign of
the accounting profession in terms of digitalization.

The theory of accounting engineering is an accounting derivative composed of the expression


of systematic principle and methodology. The role of the theory is to develop accounting
practices within the framework of the digitization and to solve the accounting problems that
may arise with digitization. The purpose of the theory is to present a new model proposed by
providing a consistent set of logical principles that constitute the general reference framework
for the evaluation and development of the effects of digitalization on accounting practices. In
the absence of a new model, it is unrealistic to expect the accounting profession to adapt to
the digitalization process.

The digital transformation is not just about the change of materials, tools, or technology; It is
also important to change the perception. Therefore, it is necessary to change the structure of
the accounting education in order to improve the perception and awareness of the accountants
on digital systems. The theory allows for the reshaping of the existing accounting education
within the framework of engineering skills by predicting how the accounting profession and
accountants will be affected by digitalization. The most important element in the
conceptualization of the digital accounting is the use of engineering skills for the digital
evolution. In this context, the engineering sciences would provide professional accountants
with the abilities of analytical and numerical thinking, effective communication, problem-
solving, creativity, and the ability to see the big picture. And these capabilities have a critical
importance for the accountants to realize the digital transformation.

As a result, today, all the data used in the accounting profession are produced in the computer
environment. In other words, it is almost impossible for today's accounting industry to avoid
digital systems in the implementation process. The digital world opens new fields of
discussion on accounting in this framework. The theory of accounting engineering is
structured on the basis of these discussions. The accounting profession is changing with
digitalization, and beyond, it creates new opportunities for professional accountants.

The quote of the Article: "When the eternal field of wisdom and virtue are opened in front of
our eyes, the boundaries of the earth disappear." Immanuel Kant

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