Examining the impact of digitalization on accounting professionals with the technology acceptance model: The case of Antalya province

Changes occur as a result of technological innovations that come with digitalization. One of the professions affected by these changes is the accounting profession. Digitalization, which brings with it e-applications, has also affected professional accountants. The aim of this study is to examine the impact of digitalization on professional accountants with the technology acceptance model. In the study, a survey was conducted with 14 demographic and 27 technology acceptance model scale questions, with the participation of 406 professional accountants operating in Antalya. SPSS 22 package program was used to see the effect of digitalization on professional accountants. 14 hypotheses were determined that measure the digitalization effect according to the demographic information of the participants. Professional accountants who participated in the research; Explanatory factor analysis was applied in order to analyze the perception levels towards digitalization more easily by collecting them under certain headings and to express the many variables obtained from the data obtained as a result of the answers to the statements in the scale with fewer and specific variables. As a result of the analysis, statements collected under 4 factors were included and guided the study. According to the results obtained, it has been seen that professional accountants are adapting to the innovations brought by digitalization. Saving time, reducing the number of erroneous transactions, and increasing the efficiency of accounting transactions are among the positive effects of digitalization on the accounting profession. The study also concluded that information must be confirmed in accordance with digitalization in the accounting profession, otherwise examples of damage may occur. The results of the study show that professional accountants have largely adopted the innovations of digitalization for the accounting profession.