Accounting profession and digital transformation: A research on determining the level of digital literacy of accounting professionals

This study was conducted to determine the accounting digital literacy levels of accounting professionals. In addition, it is also to examine whether there is a difference in digital accounting literacy levels according to the descriptive characteristics of accounting professionals. The questionnaire form prepared in line with the purpose was applied to 392 accounting professionals determined by convenience sampling method in 2022-2023. The data obtained from the questionnaires were evaluated by SPSS 22.0 programme in computer environment. As a result of the research; it was determined that accounting professionals have a high level of accounting digital literacy. While there is no differentiation in accounting digital literacy levels according to the gender of accounting professionals, it is seen that there are statistical differences according to other descriptive characteristics (age, seniority, educational status, title, receiving training on using digital systems effectively and efficiently, how new technology and digital systems are learned, thinking that digitalisation in the accounting profession provides more benefits in terms of which function of accounting).