Attitudes of professional accountants regarding e-accounting practices: A study in Gaziantep province

In the world we live in, due to the fact that all accounting transactions are transferred to the digital platform day by day, it has arisen that professional accountants have to improve themselves in terms of software and hardware, as well as legislation. Technological developments in the e-transformation process in accounting, the future of the accounting profession, the software used in accounting, e-invoice and e-ledger applications, as well as the need for digital technology professionals to improve themselves. In this study, the attitudes of professional accountants operating in Gaziantep towards e-applications and whether these attitudes differ in terms of gender, age, professional experience and professional titles were investigated. While e-invoice and e-ledger applications have benefits, there are some problems in practice, especially during the transition period. For this purpose, the survey method, which is a data collection technique, was applied to 325 professional accountants registered in the Chamber of Certified Public Accountants (CPA). Frequency analysis was used to explain demographic information according to the data obtained, as well as mean and standard deviation values and normality analysis for each item in the scale. Independent sample t-test and one-way analysis of variance (ANOVA) tests were used to determine whether there was a significant difference between the views of the participants. As a result of the research, according to gender, age and education level of professional accountants; It has been determined that there is no significant difference between the views on the usefulness of e-accounting applications, the views of the Ministry of Treasury and Finance on the evaluation of e-applications, the status of following the developments related to e-applications and their suggestions on e-applications. Keywords: E-Applications, E-Invoice, E-Ledger