The Effects of Digital Transformations On Employee Motivation in the Accounting Profession


Abstract views: 51 / PDF downloads: 56

Authors

DOI:

https://doi.org/10.5281/zenodo.13147110

Keywords:

Competition, Digital Transformation, Employee Motivation, Business Performance

Abstract

The purpose of this study is to examine the effects of digital transformations (DT) on the motivation of accounting professionals. In this context, under the heading of information technologies, hardware, equipment, services, and software; the heading of employee motivation, participation in decisions, bonus pay economic rewards and income level are discussed. Finally, the effects of information technologies on the motivation, performance, management activities and competitiveness of accounting professionals will be discussed.

The deductive method was followed in the completion of the study and secondary sources such as articles, books, theses, dissertations, papers and written documents were utilized to complete the report. The findings and recommendations obtained after the study are presented to researchers, accounting professionals, businesses, institutions and researchers.

References

Akkermans, H. A., & Van der Horst, H. (2002). Managing IT infrastructure standardisation in the networked manufacturing firm. International Journal of Production Economics, 75(1-2), 213-228. https://doi.org/10.1016/S0925-5273(01)00201-8.

Aksoy, R. & Kara, A. (2013). Bilgi teknolojilerinin çalışanlar tarafından benimsenmesi: Karadeniz Ereğli’de KOBİ çalışanları üzerine bir uygulama. Uluslararası İktisadi ve İdari İncelemeler Dergisi, (10), 1-20.

Alter, S. (1996). Information systems: a management perspective. Cummings Publishing, Menlo Park, CA.

Ataman, G. (2002). İşletme yönetimi temel kavramlar yeni yaklaşımlar. Türkmen Kitabevi.

Ateş, D. (2006). Küreselleşme: ne kadar tek boyutlu?. Doğuş Üniversitesi Dergisi, 7(1), 25-38.

Babacan, M. (2012). (Editör), İlkeler ve İşlevlerle İşletme, Umun Yayıncılık.

Baki, A. (2001). Bilişim teknolojisi ışığı altında matematik eğitiminin değerlendirilmesi. Milli Eğitim Dergisi, 149(1), 26-31.

Bebell, D., Russell, M., & O’Dwyer, L. (2004). Measuring teachers’ technology uses: Why multiple-measures are more revealing. Journal of research on Technology in Education, 37(1), 45-63. https://doi.org/10.1080/15391523.2004.10782425.

Bennet, R. J. (1994). Management The manufacturing and engineering. Handbook Series.

Bhimani, A. & Willcocks, L. (2014). Digitisation,‘Big Data’and the transformation of accounting information. Accounting and Business Research, 44(4), 469-490. https://doi.org/10.1080/ 00014788.2014.910051

Brink, J. A., Arenson, R. L., Grist, T. M., Lewin, J. S., & Enzmann, D. (2017). Bits and bytes: the future of radiology lies in informatics and information technology. European radiology, 27, 3647-3651. https://doi.org/10.1007/s00330-016-4688-5.

Chen, H. J., Yan Huang, S., Chiu, A. A. & Pai, F. C. (2012). The ERP system impact on the role of accountants. Industrial Management & Data Systems, 112(1), 83-101. https://doi.org/10. 1108/02635571211193 653.

Coduroğlu, C. (1994). İnsan ilişkiler ve motivasyon. Anahtar MPM Yayını.

Çakır, R. & Yıldırım, S. (2009). Bilgisayar öğretmenleri okullardaki teknoloji entegrasyonu hakkında ne düşünürler?. İlköğretim Online, 8(3), 952-964.

Dalgıç, T. (1982). Bilişim ve teknoloji. Ankara İktisadi ve Ticari İlimler Akademisi Yayın No: 203.

Dede, A. (2022). Muhasebe Meslek Mensuplarının Bireysel Özeliklerinin Entegre Raporlama ile İlgili Farkındalık Düzeylerine Etkileri Üzerine Bir Araştırma. İşletme Araştırmaları Dergisi, 14(3), 2050-2060.

Demarie, S. M. & Hitt, M. A. (2000). Strategic ımplications of the ınformation age. Journal of Labor Research, XXI(3), 419- 429. https://doi.org/10.1007/s12122-000-1018-z.

Dempsey, K. (1997). Inequalities in marriage: Australia and beyond, Oxford University Press.

Dereli, T, (1981). Organizasyonlarda davranış. Ar Yayın Dağıtım.

Elibol, H. (2005). Bilişim teknolojileri kullanımının işletmelerin organizasyon yapıları üzerindeki etkileri. Selçuk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, (13), 155-162.

Eren, E. (2012). Örgütsel davranış ve yönetim psikolojisi. Beta Basım Yayın.

Erkan, H. (1997). Bilgi Toplumu ve ekonomik gelişme. 3. Baskı, Türkiye İş Bankası Yayınları.

Eventura, (2015). 5 benefits of a fully integrated information system. https://eventura.com/business-systems/. Head Office: St. George's House, Bolton, BL5 3DG.

Fernandez, D., & Aman, A. (2018). Impacts of robotic process automation on global accounting services. Asian Journal of Accounting & Governance, 9, 123-131. http://dx.doi.org/10. 17576/AJAG-2018-09-11

Fleischman, G. M., Johnson, E. N., & Walker, K. B. (2017). An exploratory examination of management accounting service and information quality. Journal of Management Accounting Research, 29(2), 11-31. https://doi.org/10.2308/jmar-51614

Friedman, C. P. (2013). What informatics is and isn't. Journal of the American Medical Informatics Association, 20(2), 224-226. https://doi.org/10.1136/amiajnl-2012-001206.

Ganyam, A. I. & Ivungu, J. A. (2019). Effect of accounting information system on financial performance of firms: a review of literature. IOSR Journal of Business and Management (IOSR-JBM), 21(5), 39-49.

Gates, B. (1999). Önümüzdeki .ol, Çevirenler: Esra Davutoğlu ve Alper Erdal, 2. Baskı. Arkadaş Yayınları,

Gosnell, P. (2017). The challenges of cloud accounting. Australian Restructuring Insolvency & Turnaround Association Journal, 29(1), 14-17.

Greenberg, J. & Baron, R. A. (1997). Behavior in organizations. 6th Edition, Prentice Hall Inc.

Gulin, D., Hladika, M., & Valenta, I. (2019). Digitalization and the challenges for the accounting profession. ENTRENOVA-ENTerprise REsearch InNOVAtion, 5(1), 428-437.

Hakansson, H. (2015). Industrial technological development (routledge revivals): a network approach. Routledge.

Hew, K. F., & Brush, T. (2007). Integrating technology into K-12 teaching and learning: Current knowledge gaps and recommendations for future research. Educational Technology Research and Development, 55, 223-252. https://doi.org/10.1007/s11423-006-9022-5.

İşman, A. (2001). Teknolojinin felsefi temelleri. Sakarya Üniversitesi Eğitim Fakültesi Dergisi, (1), 1-19.

James, A. F. (1978). Stoner, management. Prentice-Hall, Englewood Cliff.

Karakaya A. & Ay, F. A. (2007). Çalışanların motivasyonunu etkileyen faktörler: sağlık çalışanlarına yönelik bir araştırma. C.Ü. Sosyal Bilimler Dergisi, 31(1), 55-67.

Karakuş, G. (2018). Örgütsel yaratıcılığı arttırmak için öneri geliştirme sistemi. İşletme Araştırmaları Dergisi, 10(1), 254-274.

Keser, A. (2005). İş doyumu ve yaşam doyumu ilişkisi: otomotiv sektöründe bir uygulama. Çalışma ve Toplum, Ekonomi ve Hukuk Dergisi, 4(1), 71-95.

Kimmons, R., Graham, C. R., & West, R. E. (2020). The PICRAT model for technology integration in teacher preparation. Contemporary Issues in Technology and Teacher Education, 20(1), 176-198.

KPMG (2013). Have you looked at finance and accounting in the cloud? Perhaps you should, available on the internet at, https://home.kpmg.com/content/dam/kpmg/pdf/2013/03/pdf Accessed 30/12/2018.

Lee, L. T., Peng, C. S., & Fan, C. K. (2016). An empirical study of service quality: web service business transformation. International Journal of Computational Science and Engineering, 12(1), 58-64. https://doi. org/10.1504/IJCSE.2016.074559

Liebler, G. & Mcconnel, C. R. (1992). Management principles for health professionals. Second Edition, An Aspen Publication, Gaithersburg.

Liu, Q., Vasarhelyi, M. A. (2014). Big questions in AIS research: measurement, information processing, data analysis, and reporting. Journal of Information Systems, 28, 1-17. https://doi.org/10.2308/isys-10395

Lowe, P. (1995). The management of technology, Great Britain: TJ Pres.

Metcalfe, J. S. (1995). Technology systems and technology policy in an evolutionary framework. Cambridge Journal of Economics, 19(1), 25-46. https://doi.org/10.1093/oxfordjournals.cje. a035307

Möller, K., Schäffer, U., & Verbeeten, F. (2020). Digitalization in management accounting and control: an editorial. Journal of Management Control, 31(1), 1-8. https://doi.org/10.1007/s00187-020-00300-5

Nissenbaum, H. (2020). Protecting privacy in an information age: The problem of privacy in public. 1st Edition, In The Ethics of İnformation Technologies, Routledge, 1-38.

Oleiwi, R. (2023). The impact of electronic data interchange on accounting systems. International Journal of Professional Business Review, 8(4), 11-19. DOI: 10.26668/businessreview/2023. v8i4.1163

Oral, S. & Kuşluvan, Z. (1997). Motivasyon konusunda oluşturulan yaklaşımlar ve işletmelerde motivasyonu artırmaya yönelik olarak kullanılan araçlar. Verimlilik Dergisi, 3(3), 93-116.

Öztürk, Z. ve Dündar, H. (2003). Örgütsel motivasyon ve kamu çalışanlarını motive eden faktörler. CÜ İktisadi ve İdari Bilimler Dergisi, 4(2), 57-67.

Pfeiffer, S. I., Shaunessy-Dedrick, E. E., & Foley-Nicpon, M. E. (2018). APA handbook of giftedness and talent (pp. xxi-691). American Psychological Association.

Prodanova, N. A., Tarasova, O. N., Vasilyeva, A., Domnichev, D. Y., & Goncharov, V. V. (2022). Influence of property, plant and equipment measurement after recognition accounting policy on financial results of the entity. Res Militaris, 12(6), 1148-1157.

Quynh, C. M. (2024). Trends in digital accounting development in Vietnam. International Journal of Advanced Multidisciplinary Research and Studies, 4(1),1319-1322.

Rainey, H. G. (2000). Work motivation. In Handbook of Organizational Behavior, Revised and Expanded 2nd Edition (pp. 41-64). Routledge.

Sabuncuoğlu, Z. & Tüz, M. (1998), Örgütsel Psikoloji, Alfa Kitabevi, Bursa.

Sarıhan, H. İ. (1998). Teknoloji yönetimi. Beta Basım A.Ş.

Sullivan, E. J. & Decker, P. J. (2001). Effective leadership and management in nursing. 5th ed. Prentice Hall.

Süreklı, D. & Tevrüz, S. (1997). Davranış düzeltmede güdü teorilerinin katkısı. Türk Psikologlar Derneği ve Kalder Yayınları.

Tekin, M. Güleş, H. K. & Öğüt, A. (2003). Değişim çağında teknoloji yönetimi. Nobel Yayın Dağıtım.

Tilahun, M. (2019). A review on determinants of accounting ınformation system adoption. Science Journal of Business and Management, 7(1), 17-22. doi: 10.11648/j.sjbm.20190701.13

Uzun, H. (2014).Yeni bir kurumsal motivasyon örneği; teknoloji üretim merkezleri. Fırat Üniversitesi Sosyal Bilimler Dergisi, 24(2), 179-189.

Weir, G., Aßmuth, A., Whittington, M., Duncan, B. (2017). Cloud accounting systems, the audit trail, forensics and the EU GDPR: how hard can it be? In British Accounting & Finance Association (BAFA) Annual Conference, Edinburgh, United Kingdom, 1-6.

Yılmaz, M. & Aslan, Ö. (2013). Öğretmen motivasyonunun artırılmasında “ÖNKAS” ödül sistemi. Uşak Üniversitesi Sosyal Bilimler Dergisi, Özel Sayı, 286-306.

Yoon, S. (2020). A study on the transformation of accounting based on new technologies: Evidence from Korea. Sustainability, 12(20), 1-22. https://doi.org/10.3390/su12208669.

Zhang, Y., Xiong, F., Xie, Y., Fan, X., & Gu, H. (2020). The impact of artificial intelligence and blockchain on the accounting profession. Ieee Access, 8, 110461-110477. DOI: 10.1109/ ACCESS.2020.3000505

Zhyvko, Z., Nikolashyn, A., Semenets, I., Karpenko, Y., Zos-Kior, M., Hnatenko, I., ... & Krakhmalova, N. (2022). Secure aspects of digitalization in management accounting and finances of the subject of the national economy in the context of globalization. Journal of Hygienic Engineering & Design, 39, 259-269.

Published

2024-07-31

How to Cite

Yakut, M. Şirin. (2024). The Effects of Digital Transformations On Employee Motivation in the Accounting Profession . INTERNATIONAL JOURNAL OF SOCIAL HUMANITIES SCIENCES RESEARCH, 11(109), 1358–1369. https://doi.org/10.5281/zenodo.13147110