A study on the problems of professional accountants in the COVID-19 period in Yozgat province

The concept of accounting, whose history is as old as the history of humanity, has become a profession over time besides being a concept arising from the needs of people to know. Although this profession was perceived merely as counting in the early ages, it has become an expertise by clearly determining the rules and methods. The accounting profession, like other professional groups, is affected by social events and epidemics, as it provides services to people and society. The current Covid-19 epidemic has also affected accounting professionals. The aim of this study is to investigate the effects of the epidemic on the members of the profession. The problems specific to the pandemic were determined by comparing the results and with the past problems of accountants. The special and general problems of the members of the profession have been investigated and The problems added by the epidemic have been tried to be determined. In this way, qualitative research technique has been used and a pilot interview has been conducted with two professional accountants. The interviews have been conducted by asking nine questions determined by this interview to 12 professionals working in Yozgat Province. According to the answers received, it is seen that the members of the profession are quite affected by the epidemic. It is seen that this effect is in the form of psychological stress and problems, as well as an increase in the workload and devaluation. The members of the profession derive their income entirely from taxpayers. the fact that all segments were affected during the epidemic also caused financial problems for accountants. As a result of this research, accountants believe that this profession can now be done remotely to be moved to digital platforms with the epidemic period. However, there is a prevailing opinion that the creation and filing of many documents on paper makes it impossible for this profession to do it remotely today. Professionals contribute to the state's income by generating data for tax assessment and collection. They believe that for the future of the profession, accountant wages should be added to taxes or declaration fees and should be guaranteed by the state. In this way, as the dependency on the taxpayer will decrease, that is, there will be no fear of job loss; they think that tax calculations will be made more realistic and the income of the state will increase.