The investigation of the use of digital accounting applications with technology acceptance model: A research on accounting professionals

It's vitally important and necessary for people working in the field of accounting, one of the sectors in which digital transformation takes place, to adapt to digital transformation. It can be said that one of the most important stages of adapting to this process begins with using e-applications created within the scope of digital transformation. Accordingly, this study was based on the technology acceptance model, which is an important reference source in understanding the rationale for using and adopting new technologies. In this context, the main purpose of the research is to examine the factors that affect the intention of professional accountants to use e-applications with the technology acceptance model. The correlational research design based on quantitative research method was used in the research. The data of the study were obtained from the professional accountants of the Malatya Chamber of the Certified Public Accountant. The frequency analysis, descriptive analysis, correlation analysis, confirmatory factor analysis, and Path analysis techniques, t-test and Kruskal-Walis H tests were used to analyze the data. As a result of the analysis, it was determined that the variables of job compatibility, quality of outputs, perceived usefulness and perceived ease of use directly affect the intention of professional accountants to use e-applications. The results of the analysis showed that the positive attitude of the professional accountants to the ease of use and the benefits of e-applications affects their intentions to use e-applications positively and significantly. In addition, it can be stated that the fact that the e-applications are directly related to the work done and the results of the works performed using the e-applications have a positive effect on the intention to use e-applications.