A research on the effect on the accounting profession and accounting practices of the digitalization process

Artificial intelligence, big data, data mining, blockchain, cloud system and cyber security, which are expressed as digital applications in the literature, are accepted as some of the advanced digital applications of technological developments. Along with technological developments in our country, digital applications in the field of accounting have also started to be used by accounting professionals, and the use of digital accounting applications such as e-invoice, e-statement, e-ledger, e, viz, which has been made compulsory by the public, has become widespread in almost all sectors. In this study, the effects of digitalization on professional accounting and accounting practices were discussed from three perspectives and interviews were held with financial advisors, software companies and tax offices. The data were collected face-to-face and online with the qualitative research method and structured interview form. NVIVO qualitative data analysis program was used in the analysis of the data. In addition to gaining speed in the accounting practices of financial advisors, it has been observed that new searches such as the ease of access to data, ease of data storage, the opportunity to keep the books of taxpayers in different provinces, the responsibility brought by them and financial consultancy in the execution of the profession have emerged. In this process, it has been seen that software companies have different job responsibilities and provide application and training support without considering distance and time limitations in order to provide the necessary support to the professionals in accounting practices. In this process, it has been observed that tax offices are limited to the transactions that need to be done face-to-face, as the transactions are carried out in digital environments at a high rate, and they turn to the transactions related to the control task.