The aim of this study is to analyze 1,655 publications published between 2017-2021 in the field of “Accounting Auditing” in the Web of Science Core Collection database, with two different analysis methods, CiteSpace analysis technique and traditional bibliometric analysis method, within the scope of modern visual mapping techniques. The study used the citation explosion model, overlay map model, timeline of the largest clusters, major clusters (major specializations) analysis techniques and carrot2 clustering model to analyze the accounting auditing subject based on bibliographic data using CiteSpace visual mapping techniques. It is aimed that the findings obtained within the scope of the study will guide future studies on accounting auditing.

Target groups within an organization adopt its culture, reflecting it in all internal and external business processes. Adopting a green organizational culture in hotels with sustainability certificates plays an important role in reshaping business processes by developing sustainability awareness among employees. Digital transformation, which facilitates corporate culture and business processes, plays a role in employee job satisfaction while also supporting environmental, social, and economic sustainability. This research aims to determine the relationship between green organizational culture, job satisfaction, and competitive advantage variables and to examine the moderating role of digital transformation on these relationships. The data-collecting techniques of choice were surveys and semi-structured interviews. While Amos software (Version 24) was used to test the hypothetical model in the analysis of survey data, a Hayes Process macro was used to determine the moderating effect. The interview forms’ data was analyzed using a bag-of-words model. According to the research results, there is a positive relationship between the participation, consistency, and adaptability sub-dimensions of green organizational culture and job satisfaction, while there is no significant relationship between the mission sub-dimension and job satisfaction. Furthermore, the study reveals the moderating role of digital transformation in the effect of job satisfaction on competitive advantage.

Bu çalışmanın amacı küresel anlamda ortak bir muhasebe dilinin oluşturulmasında büyük önem taşıyan muhasebe standartları ile finansal raporlama standartları konusunda, ülkemizde yazılmış lisansüstü tezlerin bibliyometrik bir analizini sunmaktır. Bu kapsamda Yüksek Öğretim Kurumu (YÖK) Ulusal Tez Merkezi’nde sunulmuş 468 lisansüstü tez, belirli ölçütler bakımından incelenmiştir. Araştırma neticesinde, standartlar kapsamında ilk doktora tezinin 1992 yılında, en fazla lisansüstü tezin Marmara Üniversitesi’nde ve en fazla lisansüstü tezin sırasıyla işletme, maliye, kamu yönetimi ve ekonomi anabilim dallarında yazıldığı ortaya konulmuştur. Ayrıca tezlerde en çok kullanılan araştırma yöntemi BİST uygulamasıdır. Doktora tezleri en fazla standartlar ile vergi mevzuatı kapsamındaki değerleme ölçütlerinin karşılaştırılması, Avrupa'daki standartlarının Türkiye muhasebe standartları ile karşılaştırılması konularında, yüksek lisans tezleri ise stoklar standardı konusunda yazılmıştır. Çalışmada lisansüstü tezlere konu olmamış bir muhasebe standardı ve iki finansal raporlama standardı saptanmıştır. Bunlar TFRS 6- Maden Kaynaklarının Araştırılması ve Değerlendirilmesi, TFRS 14- Düzenlemeye Dayalı Erteleme Hesapları, TMS 26- Emeklilik Fayda Planlarında Muhasebeleştirme ve Raporlama standartlarıdır.

Accounting account codes are created within a specific logic framework to systematically and accurately record a company’s financial transactions. Currently, accounting reports are processed manually, which increases the likelihood of errors and slows down the process. This study aims to use image processing techniques to predict cash codes in accounting reports, automate accounting processes, improve accuracy, and save time. Deep learning embeddings from Inception V3, SqueezeNet, VGG-19, VGG-16, Painters, and DeepLoc networks were utilized in the feature extraction phase. A total of six learning algorithms, namely Logistic Regression, Gradient Boosting, Neural Network, kNN, Naive Bayes, and Stochastic Gradient Descent were employed to classify the images. The highest accuracy rate of 99.2% was achieved with the combination of the Inception V3 feature extractor and the Neural Network classifier. The results demonstrate that image processing methods significantly reduce error rates in accounting records, accelerate processes, and support sustainable accounting practices. This indicates that image processing techniques have substantial potential to contribute to digital transformation in accounting, helping businesses achieve their sustainability goals.

Günümüzde yaygınlaşan internet kullanımı fiziksel paralara alternatif olarak, kripto paraların yaygın olarak kullanılmasına olanak sağlamıştır. Ülkemizde kripto paranın Türkiye Muhasebe Standartları/Türkiye Finansal Raporlama Standartları (TMS/TFRS) doğrultusunda nasıl muhasebeleştirileceği ise halen tartışılmaktadır. Bu kapsamda çalışmada kripto paranın, nakit ve nakit benzeri, finansal araç, stok veya maddi olmayan duran varlık olarak değerlendirilmesi halinde TMS/TFRS’ye uygun olarak hangi hesap başlıkları altında sunulabileceğine ilişkin açıklamalar ve nasıl muhasebeleştirilebileceğine ilişkin örnek muhasebe kayıtları sunularak, kripto paranın standartlar doğrultusunda muhasebeleştirilmesi konusuna açıklık getirilmesi amaçlanmıştır.

In the study, gamification method is suggested as an alternative or supportive learning method to traditional theoretical and applied courses in training the accounting staff needed by businesses in higher education institutions in the digitalized world. In this context, it is aimed to teach the measurement principles within the scope of IAS/IFRS to a total of 108 students studying at Uşak University, a state university in Turkey, and taking accounting courses, by gamification method. For this purpose, first of all, a theoretical lesson on the measurement principles within the scope of “IAS/IFRS” was taught with the students, and then a written test on each valuation basis was administered to the students. Afterwards, students were allowed to play the digital game “Let's Measure Its Value,” which the authors created in line with a scenario in the digital environment and where each measurement basis was exemplified with visuals. The answers given by the students regarding the measurement principles with both methods were compared.