COVID-19 risk perception and effect on the professional activities of accounting professionals

The Covid-19 epidemic, which has affected the whole world, has caused people to worry about their health and safety. The Covid-19 pandemic has affected the economic, political, and social fields, and depending on these effects; there have been various changes in the way businesses work and do business. This study investigates how the Covid-19 outbreak primarily influences professional accountants and interns in terms of their professional activities. Within the scope of the study, the opinions of professional accountants about the impact of the pandemic on the profession and their answers to the Quality of Life Risk Perception Scale were evaluated in terms of experience, number of taxpayers, gender, education level and whether they had Covid-19 or remained in quarantine. In addition, the Covid-19 risk perception of professionals and professional candidates while performing their profession was also evaluated. The analysis of the data collected by the questionnaire was made in the IBM SPSS statistical program. The frequency and average results of the answers given to the questionnaire by professional accountants and trainees registered and active in the Bilecik CPA Chamber were evaluated. The participants stated that there was an increase in the workload compared to before the pandemic, there were delays in the collection of wages, they had difficulties in collecting and reaching the documents, they also did not feel the support of professional associations and the state in their professional activities, there was no increase in the number of taxpayers and the need to purchase accounting programs/applications did not increase. According to the analyses made, it has been determined that there is no statistical difference in the professionals' perceptions regarding the pandemic process according to whether they had Covid-19 during the Covid-19 period. However, there is a significant relationship between having Covid-19 and the items on the Quality of Life Risk Perception Scale. In addition, it has been determined that there is a statistical difference between the answers given by the participants according to the number of taxpayers and their experiences. It is observed that professional accountants struggle with various difficulties in their efforts to adapt to the new process during the Covid-19 pandemic period. It is among the results of the research that the necessary support and management process for the accounting profession, which acts as a bridge between society and the state, is not provided by the state and professional chambers and that the professional members efforts to get out of this uncertainty environment have negative reflections on their private lives.