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Digital Transformation in the Accounting Profession: A Theoretical Review

Cilt: 6 Sayı: 2 29 Aralık 2025
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Digital Transformation in the Accounting Profession: A Theoretical Review

Öz

This research aims to study the impact of digitalization on the accounting profession through a study of how cutting-edge technologies such as artificial intelligence, big data analytics, and automation are affecting accounting. It focuses on improving efficiency, accuracy, and error reduction, as well as speeding up task completion and improving financial report quality. The study also addresses key challenges accountants face, such as acquiring new digital skills and adapting to innovative tools. Descriptive-analytical method was applied to introduce concepts and to evaluate the effects of digital transformation on the profession based on scientific sources and recent citations. The research concluded that digital transformation is not a threat to the profession, but a chance for its development, if accountants can keep up with the change and pace qualification. The research concludes with several suggestions aimed at preparing the profession for present and future digital transformations.

Anahtar Kelimeler

Artificial Intelligence, Big Data Analytics, Digital Transformation, Digital Accounting.

Kaynakça

  1. Ahmed, D., et al. (2023). The impact of cloud computing on accounting nature. Scientific Journal of Business and Environmental Studies, 14(1), 694–714.
  2. Aitken, M., et al. (2020). Establishing a social licence for financial technology: Reflections on the role of the private sector in pursuing ethical data practices. Big Data & Society, 7(1). https://doi.org/10.1177/2053951720908892
  3. Benjak, I., et al. (2023). Difference between genders in attitudes toward ethics in digital business: Evidence from Croatia. MAP Social Sciences, 4(1), 31–42.
  4. Cai, C. (2022). Training mode of innovative accounting talents in colleges using artificial intelligence. Mobile Information Systems, 2022, 1–11.
  5. Chahal, U. (2025). Comparative analysis of traditional and modern accounting practices. Journal of East-West Thought, 15(1).
  6. Deloitte. (2025). TMT predictions 2025. Retrieved June 16, 2025, from https://www2.deloitte.com
  7. EY. (2020). EY digital audit. Retrieved June 16, 2025, from https://www.ey.com
  8. Firmansyah, I., & Dermawan, W. (2023). Bibliometric analysis of digital accounting using R biblioshiny. Jurnal Magister Akuntansi Trisakti, 10(2), 143–160.
  9. Gonçalves, M., et al. (2022). The future of accounting: How will digital transformation impact the sector? Informatics, 9(1), 19. https://doi.org/10.3390/informatics9010019
  10. Gyau, E., et al. (2023). Qualitative analysis on costs and benefits of adopting a cloud-based accounting information system: A case study of rural banks in Ghana. European Journal of Accounting, Auditing and Finance Research, 11(6), 70–91.

Kaynak Göster

APA
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
AMA
1.Abu Sharshouh A. Digital Transformation in the Accounting Profession: A Theoretical Review. KARED. 2025;6(2):57-66. doi:10.71233/kared.1701004
Chicago
Abu Sharshouh, Amneh. 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.
EndNote
Abu Sharshouh A (01 Aralık 2025) Digital Transformation in the Accounting Profession: A Theoretical Review. Karadeniz Ekonomi Araştırmaları Dergisi 6 2 57–66.
IEEE
[1]A. Abu Sharshouh, “Digital Transformation in the Accounting Profession: A Theoretical Review”, KARED, c. 6, sy 2, ss. 57–66, Ara. 2025, doi: 10.71233/kared.1701004.
ISNAD
Abu Sharshouh, Amneh. “Digital Transformation in the Accounting Profession: A Theoretical Review”. Karadeniz Ekonomi Araştırmaları Dergisi 6/2 (01 Aralık 2025): 57-66. https://doi.org/10.71233/kared.1701004.
JAMA
1.Abu Sharshouh A. Digital Transformation in the Accounting Profession: A Theoretical Review. KARED. 2025;6:57–66.
MLA
Abu Sharshouh, Amneh. “Digital Transformation in the Accounting Profession: A Theoretical Review”. Karadeniz Ekonomi Araştırmaları Dergisi, c. 6, sy 2, Aralık 2025, ss. 57-66, doi:10.71233/kared.1701004.
Vancouver
1.Amneh Abu Sharshouh. Digital Transformation in the Accounting Profession: A Theoretical Review. KARED. 01 Aralık 2025;6(2):57-66. doi:10.71233/kared.1701004