A Bibliometric Analysis of Industry 4.0-Focused Turkish E-Accounting Applications


TEKTÜFEKÇİ F.

3rd World Conference on Technology, Innovation and Entrepreneurship, WOCTINE 2019, İstanbul, Türkiye, 21 - 23 Haziran 2019, cilt.158, ss.602-608 identifier

  • Yayın Türü: Bildiri / Tam Metin Bildiri
  • Cilt numarası: 158
  • Doi Numarası: 10.1016/j.procs.2019.09.094
  • Basıldığı Şehir: İstanbul
  • Basıldığı Ülke: Türkiye
  • Sayfa Sayıları: ss.602-608
  • Anahtar Kelimeler: Bibliometric Analysis, E-Accounting Applications, E-Transformation, Industry 4.0
  • Dokuz Eylül Üniversitesi Adresli: Evet

Özet

© 2019 The Authors. Published by Elsevier B.V.In recent years, Industry 4.0-focused approaches have gained importance. Together with electronic trade, a modernist and innovative form of entrepreneurship has started, and automation has become widespread with the use of information technology. During the e-transformation phase, according to TÜİK (Turkish Statistical Institute) data in Turkey, the "Household Information Technology Usage Report" indicated that, as of 2018, 72.9% of individuals use computers and the Internet, and "The Research on the Usage of Information Technologies at Enterprises" indicated that 95.3% of enterprises have Internet access. Using the information and communication technologies, in the digital age in 2010 and onwards, the Revenue Administration of the Turkish Ministry of Treasury and Finance initiated the transition to electronic documents (e-Document) and electronic ledgers (e-Ledger) in the electronic environment to deal with the unregistered economy. In April 2019, to replace the 19 General Communiques issued as secondary legislation relating to e-applications implemented in Turkey until today, one "Draft General Communique on Tax Compliance Law" was prepared and submitted for public opinion in order to define taxpayer groups that will be newly included, to include new electronic document applications in the legislation, and to simplify legislation into one communique. This study provides general information on industry-oriented information and communication technologies in Turkey and addresses Industry 4.0-focused electronic accounting (e-Accounting) applications, providing web-based research outcomes to reflect Turkey as an example. "E-Accounting" literature retrieved from the Web of Science (WOS) database was subjected to a bibliometric analysis using BibExcel software.