The Ledger Statement System and e-Ledger systems comparison and evaluations of profesionals in Tokat for the systems

In this study, it is aimed to determine the evaluations of Certified Public Accountants and Sworn-in Certified Public Accountants operating in the province of Tokat regarding the Ledger Statement System and e-Ledger Systems implemented within the scope of e-transformation. An online questionnaire was applied to the professionals operating in the province of Tokat. Questionnaires An online questionnaire was applied to 101 Certified Public Accountants and 1 Certified Public Accountant selected by simple random sampling method from 174 active professionals registered in Tokat Chamber of Certified Public Accountants. The survey data were analysed in the SPSS package program. Descriptive statistics were used for the first and third parts of the questionnaire, and explanatory factor analysis was used for the second part. To test the reliability of the questionnaire, it was measured with the Cronbach Alpha coefficient and tested with the Independent Two-Sample T-Test and One-Way Analysis of Variance. As a result of the analyses made, although the professionals operating in the province of Tokat stated that the Ledger Statement System is more useful than the e-Ledger System in the comparison made between the Ledger Statement System and the e-Ledger system, both systems did not meet the expectations, the Revenue Administration has responded to user feedback. Although continuous updates are made for system failures and system failures, it is understood that there are still serious deficiencies in the systems at this point.