Literature review on the effects of digitalization on the accounting profession and accounting professionals: Bibliometric analysis

The aim of this study is to analyze, develop and change academic studies on digitalization and the accounting profession. In addition, its effects on accounting professionals are examined. The digital transformation process has caused radical changes in accounting practices; innovative technologies such as automation systems, artificial intelligence, big data analytics and blockchain have begun to be widely used in accounting processes. In this context, the study examines the effects of digitalization on the accounting profession through literature review and bibliometric analysis. Within the scope of the thesis, the concept of digitalization, its historical development and its effects on accounting processes were theoretically evaluated. The digital transformation and technological integration of accounting were examined, and the adaptation of accounting professionals to digitalization and the difficulties they faced were analyzed. In addition, the trends of academic studies on digitalization in the accounting profession were examined using the bibliometric analysis method and future predictions were presented. The findings obtained show that digitalization has spread automation in accounting processes, changed the roles and responsibilities of accounting professionals and increased the need for digital skills. Considering the advantages and challenges of digitalization, it is recommended to develop new approaches in accounting education.