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The Profession of the Digital Age: Accounting Engineering

In the twenty-first century, it is possible to see the footsteps of digitalization at almost every intersection of social life. Digital technology; it affects almost all aspects of modern life from individuals to societies, from economies to cultures, and changes the world. Rapidly changing technological, economic and thought conditions and needs; the professions are forced to change according to the world order, and the professional organizations are looking for new approach models. In today’s world, digitalization for the professions has become a necessity rather than a choice. Professions that do not comply with technological changes will undoubtedly take their places on dusty pages of history.Just as it is in other professions as a result of digitization and technological developments, the accounting profession is also changing and developing. Thanks to the computer systems, the workload of accountants has been reduced, complicated and difficult transactions and accounting transactions made with traditional methods have been made easily and quickly in a short time.   In the future of the accounting profession, the need for digitalization and transformation is imperative. Traditional accounting methods (such as paper, receipts, registration, declaration, notification, etc.) will eventually go, and all will be done by internet-based (such as cloud system and blockchain technology) accounting systems. Well, against this unabated rise of digitalization, is the accounting industry ready for this revolution?The future of the accounting profession in the light of digitalization  The construction of the 4th Industrial Revolution, triggered by digital technologies, is now pointing to the process of transformation of the economy and society, depending on developments in artificial intelligence, robotics, autonomous devices, 3D printers, nanotechnology and other areas of science. It is foreseen that these developments will change our ways of doing business, and will change us and society as human beings.  It is estimated that some professions will disappear completely, some will develop more, and the branches of professions that we have never known today will emerge. As a result of all developments, it is an inevitable fact that these systems influence accounting profession. For these reasons, the effects of artificial intelligence, blockchain technology, 4. Industrial Revolution and cloud system software on the future of the accounting profession have been talked about and discussed. Questions like “What new opportunities will these systems create in the accounting profession?”, “How will digitalization and technology affect the accounting profession and professionals?”, and “Are the accounting profession and professionals ready to change this?” are being asked and  being discussed in the accounting industry.Technological developments, globalization, and increasing competition, force professions to change constantly. Undoubtedly, the accounting profession is at the forefront of professions that are most affected by technological developments and globalization. The technology revolution experienced by the accounting profession was sudden and rapid. With technological developments  , many digital systems that do not exist ten years ago are now actively used in the accounting profession.   In the coming years,   it is an inevitable fact that many transactions made by accountants will be made by artificial intelligence and automation systems. Day after day, business owners will start looking for more technological talent in accountants, and in the future, half-time virtual accountants will emerge instead of full-time accountants. It is an unquestionable fact that the language of the next generation of accounting professionals will be digitalization and technology.In the 21st century, the accounting profession needs a new model that will respond to technological changes and developments in the process of digitalization and e-transformation so that the accounting profession is more effective today. In the light of technological developments and changes, this modeling should prepare the accounting profession for the future by rebuilding from A to Z in fields such as thought, education, culture, and technology. I believe this transformation can only happen with engineering abilities. The solution at this point is “Accounting Engineering” which will enable the accounting profession to evolve with engineering abilities. Well, what is accounting engineering? Accounting Engineering is  the redesign of the accounting profession in the light of technological developments such as digitalization, artificial intelligence, and the 4th Industrial Revolution.  The relationship between Accounting and Engineering on the basis of accounting and engineering, there is the need to collect, analyze, develop solutions and consequently make these solutions and outputs a report for decision makers. Both disciplines act by input-process-output facts, i.e., system approach. Today, in parallel with the developments in technology, accounting and engineering have become more closely related. Engineering science is a science that will enable the accounting profession to integrate with the technological developments by understanding the traditional and variable structure of the accounting profession. Engineering science will provide accountants the ability of analytical and numerical thinking, effective communication, problem-solving, adaptation to digitalization, creativity and the ability to look at events from the big picture. Undoubtedly, one of the most important influences of the engineering profession in the accounting profession is its approach to scientific management. Scientific management is a theory that analyzes and synthesizes workflows. Scientific management is the application of scientific methods to problems. The use of scientific methods instead of traditional methods in accounting processes will increase the efficiency and the speed. Engineering is a system of thought and a mathematical thinking skill. Engineering can find new ideas for industry and technology, and manage those ideas. It can change the living conditions of humankind with ideas that create change. The engineering career has become very different nowadays. Beyond designing and constructing; today engineers are dealing with complex social issues such as poverty, inequality, disaster recovery or climate change. For example; social engineering, environmental engineering, change engineering and risk engineering. Here, financial engineering is born in the light of this vision. Today, the weaknesses in the practice of the accounting profession are more than strengths. Rapidly developing technological and digital developments reveal the need for change in the accounting profession in order to solve the problems that can be defined as weaknesses. In the 21st century, accountants who are trained as accounting engineers or who develop themselves in engineering subjects will be preferred because the accounting profession is no longer the traditional way of working and has turned towards smart technologies.  Engineering skills will enhance accountants’ ability to use and manage technology. Accounting Engineering, will enable accountants to use the different digital systems used in the accounting profession properly, to acquire the right knowledge, to manage and to use technology in the learning-teaching process. An accounting engineer is a person who can adapt to technological developments and actively use technological products in professional practices, specialized in his own field, combine practical and theoretical knowledge with philosophy, mathematics, and technology.  As a result, recognizing  devastating technologies and managing digital systems effectively has a critical importance for the future of the accounting profession. In the coming years, In the coming years, as a result of technological developments such as artificial intelligence, blockchain technology, the 4. Industrial Revolution, the emergence of accounting systems is not distant, such as protected with high security and performing classic accounting transactions like sales, cost, invoice tracking, liquidity calculation by itself and have self-learning ability. In order to be able to adapt the accounting profession to these technological changes, there is a need for a model that will prepare for the future by rebuilding this profession from A to Z in fields such as thought, education, technology, and culture. At this point, in order to prepare the accounting profession for the future, Accounting Engineering is redesigning the accounting profession in the light of technological developments like digitalization, artificial intelligence, and the 4th Industrial Revolution, within the framework of engineering ability.The Motto of the Article:  “We are on the verge of a change that can be compared to the rise of human life in the world.” VernorVingeİsmail TEKBAŞ