The effects of industry 4.0 technologies on the accounting profession: A study on the productivity perception of the Covid-19 process

Industry 4.0 is a transformation process in which digitalization and automation technologies have led to fundamental changes in the business world. This process has also caused significant changes in the accounting profession, making the design and functioning of accounting systems more efficient and effective. In this context, examining the effects of Industry 4.0 on the accounting profession and the reflections of these effects on the perception of efficiency of professionals is of great importance in today's business world. The main purpose of this study is to examine the effects of accounting professionals' perceptions of Industry 4.0 on their behaviors within the framework of the Technology Acceptance Model (TAM) and to evaluate the impact of their adaptation to these technologies on productivity during the COVID-19 process. In this context, an online and face-to-face survey was administered to 404 participants from accounting professionals actively working in the Eastern Anatolia Region of Turkey. The questionnaire was created within the framework of the CQM and the perceptions and attitudes of the participants towards Industry 4.0 technologies and the effects of COVID-19 on productivity were evaluated. The data related to the application were analyzed using Mediation Analysis, Regression Analysis and Mann-Whitney U Test. As a result, it was determined that there is a positive relationship between the perceptions of accounting professionals towards Industry 4.0 and their perceptions of productivity, and the COVID-19 pandemic plays a role as a mediating variable in this relationship. As a result of multiple regression analysis, it was determined that Perceived Benefit (PB), Intention and Attitude variables have a statistically significant and positive effect on behavior within the framework of CQM, but Barrier and Perceived Ease of Use (PEOU) variables do not have a significant effect. In addition, demographic analyses revealed that there is a general unity in the perceptions and attitudes of accounting professionals towards Industry 4.0 technologies and that they show a resistance to these technologies independent of demographic differences. However, it has been determined that the crises caused by the COVID-19 pandemic and productivity-related factors do not create a significant difference in terms of demographic variables.