The effect of digital accounting on certified public accountants: The case of Tokat province

This thesis examines the effects of the digitalization process on Certified Public Accountants (CPA) from a multidimensional perspective and provides a detailed analysis of the reflections of digital accounting practices on the profession. The aim of the study is to analyze what kinds of opportunities digital accounting systems offer to CPA, what challenges they contain, and how the adaptation process to this transformation is managed. In this context, the conceptual foundation of digital accounting is explained together with its technological components, and the development process of digital accounting in Turkey and around the world is evaluated in light of the literature. Within the scope of the thesis, the advantages and disadvantages of digital accounting practices are also analyzed. The adaptation of CPA to these systems and their perceptions on this issue were evaluated through a field study. The data collection tool used in the research is a questionnaire, conducted with 124 CPA operating in the province of Tokat. The survey results were analyzed using the SPSS program, and the findings were interpreted accordingly. The results show that digital accounting practices provide CPA with significant benefits in terms of transaction convenience and time management. However, this transformation process also brings with it the necessity for professionals to enhance their digital competencies and the need for continuous learning. Therefore, it was concluded that professional organizations, universities, and the Revenue Administration should strengthen their training, guidance, and technical support processes in a coordinated manner.