Investigation of the effect of digital transformation applications on the accounting profession

Digital Transformation has affected many application areas in Turkey as well as all over the world . The accounting profession is one of the professions affected by this situation. Laws affecting the field of application of accounting (tax, SGK, TMS, TFRS, etc.), systemic innovations, updates, etc. changes significantly increase the workload of professional accountants. Professional accountants use digital transformation applications to increase their work performance, ease their workload, save time, and make fast and accurate decisions. The aim of the research is to determine the use of digital transformation applications by professional accountants; To investigate the effects of perceived usefulness, perceived ease of use, perceived behavioral control, subjective norms, job adaptability, output quality, result demonstrability, intention to use and usage behaviors. In order to investigate whether the model developed within the scope of this research is supported by the data, a survey was administered to 393 professionals registered in the accounting chambers in the Western Mediterranean Region. The obtained data sets were analyzed with the SPSS statistical package program. In this research, exploratory factor analysis was applied. Correlation analysis was performed to determine the relationship between the resulting factors. Based on the demographic characteristics of the participants, t test and one-way analysis of variance were performed. As a result of the research, it was determined that CPAs viewed DDU positively, and it was concluded that CPAs saw their staff's inability to perceive DDU and updates in the system as obstacles or difficulties in their work. Additionally, a strong positive relationship was detected between ADK and AKK in the created model. It has been determined that the adoption of DDU increases as the education level increases, and finally, it has been concluded that young people adopt DDU more than older CPA's. Keywords: Digital Transformation Applications, Certified Public Accountant Accountant