The effect of digitalization perception and financial literacy level on accounting profession preference: An application on accounting education students

The accounting profession has begun to gain increasing importance with the changes in social, financial, economic and technological fields and has risen to an influential position for today's society and business life. The importance and prestige that this profession has gained over time; It has been determined that it is one of the important factors among the reasons for choosing the profession. There are many factors that affect the choice of the accounting profession, including personal, environmental and professional. This study was carried out to determine the effects of digitalization perception and financial literacy level on the choice of accounting profession, by aiming to determine the factors and their importance levels, and to measure the orientation of accounting undergraduate or associate degree students studying in the provinces of Elazığ and Erzincan. For this purpose, a questionnaire was applied to 371 university students. Logistic regression analysis was applied to the data obtained as a result of the applied questionnaires. In addition to this analysis, analysis methods such as t test and One-Way Anova analysis, reliability analysis, normality analysis, factor analysis and correlation analysis were applied. As a result of the study, it has been determined that there is a significant difference between the financial literacy levels and digitalization perceptions of the accounting education students and their intention to choose an accounting profession.