Reflections of digital transformation applications onthe accounting profession: A Research on accountingprofessionals in Ağri province

With the developing world and information and communication technologies, many innovations have emerged in the field of accounting. The relationship of accounting practices with information and communication technologies has ensured that accounting does not remain separate from electronic change and development. With the developing technology, one of the most important developments in the field of accounting is the transfer of accounting applications to the computer environment. Concepts such as "e-invoice", "e-ledger", "e-declaration" and "e-archive" can be given as examples of these innovations. Technology-based electronic invoice, electronic ledger and electronic archive applications are used by businesses that meet certain conditions along with the technological infrastructure. With this system, businesses have the opportunity to organize their commercial documents in digital environment, send them to the relevant person and keep them. This digital transformation has led to major changes in the accounting field, and the people most affected have been members of the profession. In this context, the aim of the research is to determine the opinions and evaluations of professional accountants in Ağrı regarding e-applications. For this purpose, 71 participants were reached by conducting a face-to-face survey and the data obtained was coded with the help of SPSS program and the necessary analyzes were made. Professionals who participated in the survey stated that even if there was no obligation to switch to e-applications, it was necessary to switch to e-applications. Information that will contribute to the literature on the effects of e-applications on accounting has been obtained, and it has been determined that the usefulness and evaluations of e-applications of professionals differ according to their demographic characteristics. Keywords: Digital Transformation, Digital Accounting, E-applications.