Research article | Open Access
International Journal of the Pursuit of Excellence in Interdisciplinary 2025, Vol. 5(2) 30-45
Maliyet Muhasebesi Uygulamalarının Yapay Zekâ Açısından Değerlendirilmesi: Gemini ve Microsoft Copilot Karşılaştırmalı Analizi
pp. 30 - 45
Publish Date: December 31, 2025 | Single/Total View: 5/6 | Single/Total Download: 6/7
Abstract
Yapay zekânın (YZ) hukuk, muhasebe vb. çeşitli alanları etkisi altına aldığı günümüz iş dünyasında rekabetin artmasıyla birlikte, işletmeler için maliyet yönetimi ve muhasebesi süreçlerinin optimize edilmesi, optimize edilirken yapay zekâ araçlarından destek alınması hayati önem taşımaktadır. Geleneksel yöntemler, karmaşık ve zaman alıcı olabilmekte maliyet muhasebesi uygulamalarının verimliliğini sınırlayabilmektedir. Bu bağlamda, yapay zekâ destekli araçlar, süreçlerin hızlanması, doğruluğun artırılması ve daha bilinçli kararlar alınması için yeni ufuklar açmaktadır. Bu çalışmanın temel amacı, yapay zekâ tabanlı sohbet robotu olan Google Gemini (Eski adıyla Bard) ve Microsoft Copilot'ın, sipariş maliyet ve safha maliyet yöntemi uygulamalarındaki etkinliklerini ve potansiyellerini karşılaştırmalı olarak analiz etmektir. Analiz yapılırken söyleşi yöntemi tercih edilmiştir. Bu yöntemin tercih edilmesinin sebebi, sohbet robotlarından cevap alınabilmesi için en uygun yöntemin bu yöntemin olmasıdır. Bir diğer sebep ise, literatürde bu çalışmayla benzer çalışmaların neredeyse tamamında söyleşi yönteminin tercih edilmesidir. Çalışma kapsamında, bu iki uygulama ele alınmıştır. Yapılan bu karşılaştırmalı analiz sonucunda, her bir aracın güçlü ve zayıf yönleri ortaya konulacak ve maliyet muhasebesi profesyonelleri için en uygun aracın hangisi olabileceği tartışılacaktır. Elde edilen bulgular, yapay zekânın maliyet muhasebesi alanındaki mevcut ve gelecekteki rolüyle ilgili önemli çıkarımlar sunarak, bu alandaki dijital dönüşüm süreçlerine katkı sağlayacaktır. Bu katkılar, yapay zekâ sohbet robotlarına, yapılacak mali analizlerde tam olarak güvenilemeyeceği ve verilerin doğru bir şekilde analiz edilemediği olarak sıralanabilir.
Keywords: Muhasebe, Maliyet Muhasebesi, Yapay Zekâ, Gemini, Microsoft Copilot
APA 7th edition
VELIOGLU, H. (2025). Maliyet Muhasebesi Uygulamalarının Yapay Zekâ Açısından Değerlendirilmesi: Gemini ve Microsoft Copilot Karşılaştırmalı Analizi. International Journal of the Pursuit of Excellence in Interdisciplinary, 5(2), 30-45.
Harvard
VELIOGLU, H. (2025). Maliyet Muhasebesi Uygulamalarının Yapay Zekâ Açısından Değerlendirilmesi: Gemini ve Microsoft Copilot Karşılaştırmalı Analizi. International Journal of the Pursuit of Excellence in Interdisciplinary, 5(2), pp. 30-45.
Chicago 16th edition
VELIOGLU, Hami (2025). "Maliyet Muhasebesi Uygulamalarının Yapay Zekâ Açısından Değerlendirilmesi: Gemini ve Microsoft Copilot Karşılaştırmalı Analizi". International Journal of the Pursuit of Excellence in Interdisciplinary 5 (2):30-45.
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