Effects of digitalization on accounting profession and business performance: A practice example

In the study where the effects of digitalization on the accounting profession and business performance were evaluated, the qualitative method frequently used to reach realistic results was used. In the study, a sample suitable for the purpose was used. The analysis of the data was carried out using the content analysis method. 22.6% of the study participants were female and 77.42% were male. 38.7% of the participants were in the 30-39 age range and 29% were in the 40-49 age range. 77.4% of the participants are undergraduate graduates and 61.3% are working as SMMMs; 38.7% have professional experience of 20 and above. At the end of the research, in line with the opinions of the participants about the training they received in the field of technology related to the profession after graduation, two sub-themes were created as "place of training" and "content of training" under the theme of "training received in the field of technology" was determined that all of the participants needed training in the field of technology related to the profession after graduation. In this regard, it was seen that they received training especially in office programs, basic accounting programs, certificate programs, package programs and innovation sets When the opinions of the participants about the contributions of digitalization and technological developments to the accounting profession were evaluated, their contributions to professional development were divided into codes as "saved time", "enabled faster work" and "minimized the margin of accounting error". Its contribution to the customer is divided into codes as "increased service quality" and "increased customer satisfaction". The sub-theme of its contribution to the institution is divided into codes as "Prevented paper waste", "Made it easier to store data", "Eased access to data", "Increased operational efficiency", "Made the current situation and the past comparable" and "Enabled to do a lot of work with less staff". Who think that accounting professionals make a negative contribution to the change in business obligation with the development of technology are listed as the transfer of a significant part of the transactions made by the public to the professionals, the problem of adaptation to technology, the excessive intensity of the systems, the experience of internet infrastructure problems and the increase in the workload. In the study, they stated that technological changes contributed positively to the business obligation of accounting professionals due to reasons such as being able to do the work that needs to be done remotely, doing the work without the need to control the work again, gaining speed and time, performing transactions independently of the space, facilitating access to information. The contributions of digitalization to the accounting profession and the accounting services and units of enterprises were evaluated in two sub-themes as their contributions to the accounting profession and enterprises in terms of participant opinions. His contribution to the accounting profession is divided into codes as "Information can be accessed quickly and quickly", "Solid information network flow and bridge are established" and "It saves time and energy". Its contribution to businesses is divided into codes as "Efficiency increases in recording and reporting processes", "Mixing process is accelerating", "Instant information exchange becomes possible" and "Reduced paper consumption and reduced storage archiving costs".