Digital Accounting and Gender Discrimination

Digital Accounting and Gender Discrimination

Sevgi Sümerli Sarıgül, Burcu Oralhan
DOI: 10.4018/978-1-7998-9187-1.ch009
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Abstract

Digital technologies can process data much faster and more reliably than humans. Therefore, businesses must ensure a radical transformation in their infrastructure in order to keep up with the competitive environment. When establishing an accounting information system in enterprises, it should be ensured that the system can produce complete and uninterrupted information. However, one consequence of the digitalization process in accounting information systems is that the need for accounting personnel tends to decrease day by day. The aim of this study is to examine the digital developments in accounting and financial consultancy services and to emphasize the need for accounting engineering, which can contribute the most to these developments In this context, the structure and consequences of gender differences of individuals working in the accounting profession were examined.
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Research Metodology

This study was prepared by systematic compilation method. Systematic reviews are generally defined as synthesizing publications related to the research question by combining them within the framework of predetermined criteria in order to answer a specific research question (Lasserson, Thomas and Higgins, 2019: 4). The peculiarity of systematic compilations is the comprehensive synthesis of numerous studies that have used similar methods to determine the best research evidence that can be obtained by experts in the field (Gough, Oliver and Thomas., 2012: 13). After the study determined, in the databases related to the study (Google researcher, Web of Science, Emerald Insight, Taylor and Francis), the keywords for the literature review are as follows: “digitalization”, “digital accounting”, “accounting engineering”, “gender discrimination”, “accounting”, “digital transformation”, “digital management”. In keyword search, articles directly related to the subject have been reached. Research, analysis and reporting took approximately 2 weeks. After the literature review, summarizing, classifying, extracting the data, Discussion, classification and presentation of information obtained from academic databases were followed. After these steps the titles and content related to the researched subject were determined and reported.

Key Terms in this Chapter

Digital Accounting: It refers to the creation, representation, and transfer of financial information in an electronic format. Instead of using papers, all accounting transactions are conducted in an electronic environment.

Gender Inequality: It is a concept used to describe the unequal behaviors, attitudes, and perceptions that individuals are subjected to according to their gender. Its origins are differences in gender roles

KPMG: It is one of the four largest international companies in the industry, providing audit, tax, and consultancy services.

Internet of Things: Objects with digital network and internet are told to communicate physically and socially with their surroundings by giving them virtual identity.

Digital Transformation: It is the process of moving business processes and information to digital (electronic) environment by saving money and time with the intensive use of information technologies.

Cloud Computing: Information devices are called the general name given to services that share common information between them.

3D Printers: Machines that convert digital 3D computer data into tangible real object format.

Digitalization: Using and developing digital technologies to change the existing business model and create new revenue and value-generation opportunities.

Gender Discrimination: In general, it is the unfair treatment of individuals in society because of their gender. In this sense, gender discrimination is any discrimination, exclusion or restriction based on socially constructed gender roles and norms that prevent an individual from fully enjoying human rights.

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