THE EFFECTS OF ARTIFICIAL INTELLIGENCE APPLICATIONS ON THE ACCOUNTING AND AUDIT SECTOR

Date

2026-5-15

Author

Sever, Doğu

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This thesis examines how automation and artificial intelligence are reshaping the accounting and auditing profession in Türkiye through a task-based analytical perspective. Although the literature on technological change has expanded considerably, empirical evidence remains limited on how these technologies transform the internal task structure of accounting and auditing work, particularly in the Turkish context. To address this gap, the study adopts the Task-Based Technological Change (TBTC) framework and combines it with the qualification structure of the Vocational Qualifications Authority (VQA), including an analytical high-level category for licensed professionals. The study is based on a qualitative research design and draws on semi-structured interviews with 13 Certified Public Accountants (CPA) and Sworn-in Certified Public Accountants (SCPA) in Türkiye. The data were analysed through deductive thematic analysis using predefined task categories derived from TBTC and VQA-based task levels. The findings demonstrate that the effects of automation and artificial intelligence are differentiated across hierarchical task levels. Routine and codifiable low-level tasks are increasingly substituted or compressed through digital systems and automation. Medium-level tasks are reorganized around control, compliance, coordination, and interpretive review. High-level tasks involving signatory authority, certification, strategic advisory work, and legal accountability remain predominantly human-centered, although AI increasingly serves as a supportive tool in research, drafting, and analytical preparation. The thesis argues that the principal transformation lies not in the disappearance of the profession, but in the reorganization of task structures, workflows, and expertise requirements. By offering a task-based empirical analysis grounded in the Turkish context, the study contributes to the literature on technological change, professional work, and the future of accounting and auditing.

Subject Keywords

Artificial Intelligence, Automation, Accounting Profession, Auditing, Task-Based Technological Change

URI

https://hdl.handle.net/11511/119132

Collections

Graduate School of Social Sciences, Thesis