The perception of digitalization among accounting professionals employed in companies within the Manisa Organized Industrial Zone

This thesis aims to thoroughly investigate the perceptions of accounting professionals towards digitalization within the Manisa Organized Industrial Zone. Digitalization induces profound changes in accounting practices, enhancing process automation and efficiency. However, there is limited literature on how these transformations are perceived and accepted by accounting professionals. Accordingly, this study seeks to evaluate the attitudes of accounting professionals towards the digitalization process and its impact on their professional practices. The significance of this research is further underscored by the Manisa Organized Industrial Zone's status as an internationally connected industrial hub undergoing rapid digitalization. During the research, quantitative methods, specifically descriptive and relational survey models, were employed to collect data. The study involved administering surveys and scales to 154 accounting professionals operating within the Manisa Organized Industrial Zone. The data collection instruments included a demographic information survey and a digitalization perception scale for accounting professionals. The survey aimed to gather demographic data from the participants, while the scale assessed their knowledge levels and perceptions of digitalization. The collected data were analyzed using descriptive statistics and various analytical techniques, focusing particularly on differences in digitalization perceptions based on variables such as gender, marital status, educational background, job title, age, and professional tenure. An examination of the demographic characteristics revealed that the majority of participants were aged between 30 and 45, with most holding undergraduate degrees. The findings of the study indicate that accounting professionals generally view the digitalization process positively, though it also raises certain concerns. Participants concurred that digitalization facilitates work processes and increases efficiency, but they also noted that insufficient training and technological infrastructure could pose challenges. Furthermore, factors such as age and professional tenure significantly influenced digitalization perceptions, with younger and less experienced professionals being more receptive to digitalization. In conclusion, the digitalization process is largely welcomed by accounting professionals; however, successful management of this transition necessitates substantial investments in education and technological infrastructure. While digitalization offers significant opportunities for the future of the accounting profession, the associated risks must be effectively managed. Therefore, continuous training programs and the provision of appropriate technological infrastructure are recommended to support accounting professionals in adapting to digital transformation. The advanced and international status of the Manisa Organized Industrial Zone enhances the generalizability of this study's findings, making it imperative for the results to be considered both nationally and internationally.