INDUSTRIAL 4.0; REFLECTIONS TO ACCOUNTING EDUCATION AND ACCOUNTING PROFESSION

Abstract

The concept of industry 4.0, which is expressed as digitalization and artificial intelligence in the production activities, was first mentioned by the Germans at the Hannover fair and created awareness for this new revolution expected in every field. It is foreseen that the individuals and professions working in the branches of business will be affected by the change in this period in which the economic actors will be affected structurally and the change will be inevitable. Employment losses were prevented as a result of the restructuring of occupations in previous industrial revolutions. Until now, the blue-collar who were more physically engaged with the influence of mechanization, were affected. Developments in the expected artificial intelligence technologies with Industry 4.0 concern the white-collar workers who are more mentally engaged. However, contrary to the expectations, artificial intelligence development will increase the need for human factor. Augmented intelligence approach emerged by the articulation of artificial intelligence into human organic intelligence and the importance of human need is emphasized. In this study, the general effects of artificial intelligence technologies and structural change in production activities to be used together with industry 4.0 are discussed and the effects of the changes in accounting profession are emphasized. In this context, it is stated that accounting education will be taught with new course curricula which will keep up with the expected new revolution and transformation of classical accounting profession as öğret accounting data scientist klasik together with industry 4.0 will be inevitable.