Digital transformation (e-applications) and related innovations for accountants

In today's global world, especially with the effect of the corona virus pandemic period, the importance of information technologies continues to increase. In line with the latest technological developments, many changes and developments such as artificial intelligence, industry 4.0, internet of things, data mining have begun to be used in accounting systems in the ministry of finance and changed the way of work flows as well as affecting our economic and daily life. In the context of the accounting profession, with the effort to the digitalization developed by the Revenue Administration in our country; the digital transformation period has started in tax applications, where electronic documents, electronic ledgers, electronic declarations and electronic inspections are carried out. The process that started with the Electronic Invoice Recording System (EFKS) is followed by the period in which electronic data is stored in electronic warehouses using with cloud technology.At the last point reached today, most of the documents used by accountants are created via e-document system. Because it provides many benefits such as low costs, ease of use, easy access to data, environmental factors, taxpayers that are not within the scope of the criteria and obligations determined by the Revenue Administration have voluntarily made optional transitions to electronic applications such as e-invoice, e-archive invoice, e-dispatch note, e-self-employment receipt, e-ledger. Accountants using digital transformation applications; with the technological investments they will make for the future, their workflow will be facilitated, errors in the paper environment will be minimized and costs will be reduced, and they will greatly support the protection of nature. In this context, in our study, information for the effects of e-applications on accounting applications that will contribute to the literature has been achieved by conducting a survey with Chartered Accountants in Istanbul on the usefulness of e-applications and the evaluation of the applications used.