Digital Transformation in Accounting: A Qualitative Study of Independent Certified Public Accountants
Öz
In recent years, the digital transformation experienced across professions has also brought a number of innovations to the accounting profession. In particular, the transfer of some accounting transactions to digital environments has made digital transformation in accounting more evident. Therefore, evaluating the views of accounting professionals regarding the digital transformation experienced in accounting is of importance. This study aims to determine the effects of digital transformation on accounting processes and Certified Public Accountants by revealing the views of independent Certified Public Accountants regarding the digital transformation experienced in accounting. Accordingly, the study examines the advantages and disadvantages of digital transformation, expectations from institutions and organizations, views on e-transformation applications, the adequacy of digital competence acquired through accounting education, and perceptions of digital transformation as an opportunity or threat. In this direction, a question form consisting of 6 questions regarding demographic characteristics and 5 semi-structured open-ended questions was created. Using this question form, interviews were conducted with 13 independent Certified Public Accountants registered with the Mardin-Şırnak Chamber of Certified Public Accountants. Descriptive analysis was used in the study, in which the qualitative research method was employed. The findings obtained were divided into main themes and subthemes in terms of content and meaning and interpreted. Accordingly, it was determined that the digital transformation experienced in accounting provides speed, time savings, and efficiency in accounting transactions and that independent Certified Public Accountants generally perceive digital transformation as an opportunity. In addition, it was concluded that accounting education remains inadequate in the face of the ongoing digital transformation and that problems are experienced regarding technical infrastructure and lack of training, risks associated with ensuring data security, and adaptation to digital transformation.
Anahtar Kelimeler
Accounting, Accounting Profession, Members of the Accounting Profession, Digital Accounting Applications, Digital Transformation
Etik Beyan
Kaynakça
- Abu Sharshouh, A. (2025). Digital transformation in the accounting profession: A theoretical review. Karadeniz Ekonomi Araştırmaları Dergisi, 6(2), 57–66. https://doi.org/10.71233/kared.1701004
- Açıkgöz, B., & Mutlu, M. D. (2022). Muhasebe mesleğinde dijital dönüşüm: Covid-19 pandemi döneminde uzaktan çalışma uygulamaları. İnsan ve Toplum Bilimleri Araştırmaları Dergisi, 11(2), 845-864. https://doi.org/10.15869/itobiad.971503
- Akman, C., & Koçyiğit, S. Ç. (2024). Muhasebe uygulamalarındaki e-dönüşüm sürecine ilişkin serbest muhasebeci mali müşavirlerin görüş ve beklentileri: Ankara ili örneği. Muhasebe ve Denetime Bakış, 24(72), 57–82. https://doi.org/10.55322/mdbakis.1339592
- Al-Hattami, H. M., & Kabra, J. D. (2024). The influence of accounting information system on management control effectiveness: The perspective of SMEs in Yemen. Information Development, 40(1), 75-93. https://doi.org/10.1177/02666669221087184
- Archer, E. (2018). Qualitative data analysis: A primer on core approaches. In S. Kramer, S. Laher, A. Fynn, & H. H. Janse van Vuuren (Eds.), Online readings in research methods. Psychological Society of South Africa. https://doi.org/10.17605/OSF.IO/BNPFS
- Arslan, E. (2022). Nitel araştırmalarda geçerlilik ve güvenirlik. Pamukkale Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 51, 395–407. https://doi.org/10.30794/pausbed.1116878
- Arslan, E., & Baysal Artık, M. (2023). Muhasebe meslek mensuplarının muhasebede dijitalleşmeye geçmelerini etkileyen faktörlerin gri ilişkisel analiz ile tespit edilmesi. Muhasebe ve Denetime Bakış, 23(70), 307–326. https://doi.org/10.55322/mdbakis.1195567
- Bağdat, A., & Şenol, A. (2024). Muhasebe meslek mensuplarının endüstri 4.0 teknolojilerine ve muhasebenin dijitalleşmesine bakışı. Yönetim ve Ekonomi Dergisi, 31(1), 1–26. https://doi.org/10.18657/yonveek.1259336
- Bal, H. (2015). Sosyolojide yöntem ve araştırma teknikleri. Sentez Yayıncılık.
- Bora Kılınçarslan, T. (2024). Değişen ve dönüşen dünyada muhasebe mesleğinin dijitalleşmesi fırsat mı, risk mi? Muhasebe meslek mensuplarının algılarına yönelik bir araştırma. Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi, 46(3), 692–708. https://doi.org/10.14780/muiibd.1535136