The effects of developments in information technologies on the efficiency of accounting members of profession

Technology is one of the most important sources for obtaining and using information in today's information age. It is clear that information technologies are rapidly developing and spreading on all areas, and becoming more efficient by integrating with technology. Information technologies affect social, cultural, economic and political lives of countries, and helps countries to gain competitive advantage. This situation has affected accounting profession and accounting members of profession, as well as individuals, businesses, institutions. E-bills, e-declarations, e-invoices, Microsoft Office programs that have started to be used by accountants together with new electronic applications, and accounting programs such as ETA, ORKA, LUCA that facilitate accounting transactions have made accountants' works easier, provided saving of time, and above all, helped to provide better quality service to taxpayers by increasing productivity. The government has legalized and validated electronic transactions through legal regulations. General information on information technologies and efficiency were given in the first section of the study. Information about accounting profession and the effects of information technologies on accounting profession were given in the second section of the study. In the final section of the study, a survey was conducted in Çorum and Tokat provinces in order to measure the effects of information technologies on the efficiency of accounting members of profession, and to evaluate the viewpoints of accounting members of profession for information technologies, and application results and evaluations were also included. It has been revealed by this study that the use of information technologies has a positive effect on the effeciency of accounting members of profession, and as a result of comparative analyzes, it has been understood that accounting members of profession have given due importance to information technologies, but sub-structural deficiencies have caused some problems. Key Words: Information Technologies, Efficiency, Accounting Profession, Electronic Applications