Determining the opinions of professional accountants in preventing errors and frauds regarding the impact of digital accounting applications: Focus group study in Izmir province

Digital transformation, has deeply affected accounting, professional accountants and their ways of working as affected many fields and professions. Purpose of this study is to determine to what extent digital accounting applications that emerged with digital transformation are useful to professionals in preventing fraud and errors, to determine the issues they are inadequate in, to reveal the problems that professionals encounter in applications and to find solutions. In this study, which the focus group interview technique is used, planned to use the opinions of the Izmir Chambers of Certified Public Accountants12 statements which prepared for this purpose, will be conveyed to the participants to get their opinions to develop solutions and determine the advantages and disadvantages of digital accounting applications and the problems encountered. It is thought that the results obtained will contribute to revealing the opinions of accounting professionals regarding the benefits of digital accounting applications in preventing errors and frauds and to providing feedback to individuals or corporate companies which developing accounting applications. Keywords: Accounting, Digitalization, Digital Accounting Applicaitons, Error and Fraud, Accounting Professionals