Balıkesir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi

Yazarlar: ["Güllüzar ER"]

Konular:-

Anahtar Kelimeler:Metaverse,Muhasebe,Denetim

Özet: With the acceleration of digitalization, there is a rapid transformation in computer, internet and software technology. Undoubtedly, this transformation causes different reflections and new concepts to emerge in many fields. Concepts such as blockchain, artificial intelligence, internet of things, cryptocurrency, virtual reality can be expressed as a few of them. The Metaverse, which is a fictional universe and a virtual environment space formed by the coming together of the entire digital world, is also among these concepts. The Metaverse, a result of digitalization, is the latest technology that aims to fundamentally change the way we do business and interact with those around us, including in business and finance. The aim of this study is to examine the relationship between the metaverse concept, which is widely discussed in the digitalization environment and expresses the three-dimensional virtual world, and accounting and auditing, and the usability of the Metaverse for the purpose of accounting and auditing. It is thought that the study will make a significant contribution to the literature since it is a study that determines the link between accounting and auditing of metaverse technology.

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