A research to determine the effects of digitalization on job satisfaction and employee performance by accounting professional members: The example of Western Mediterranean Region

Digitalization means not only accessing digital technology, but also producing value on a sectoral basis through integrated programs that meet corporate needs. Digitalization does not only mean taking advantage of the opportunities provided by advancing technology to sectors, but also defining a process that opens up to technological opportunities and innovations. Nowadays, rapidly advancing technology makes it necessary for professions to develop in accordance with the rapidly developing new world order and forces professional groups to search for new approach models. The need for technological developments to be achieved in the process of using digital technology has become mandatory for the accounting profession. With the technological and digital advances achieved, the necessity of restructuring with a new vision study has emerged for the accounting profession. In this process, it is very important to evaluate the business management approach within the framework of employee performance and job satisfaction. The aim of this study is to reveal how the effects of digitalization on job satisfaction and employee performance in the accounting profession are perceived by accounting professionals and to investigate its effects on the accounting profession in this context. The effects of technology used are very important in terms of job satisfaction, which means what positive and negative emotions the employee's job stimulates and to what extent their expectations are met. One of the main lines of the study is to reveal the same effects in terms of employee performance. In this context, the survey form prepared was applied to professional accountants operating in the Western Mediterranean Region via Google forms, e-mail and by hand delivery, and the results obtained were evaluated with SPSS 22 and AMOS 25 programs. Additionally, Structural Equation Modeling was used to test the hypotheses. The results obtained as a result of the study show the effects of digitalization on job satisfaction and employee performance.