The effects of developing technologies on accounting profession and their place in education: International research

Economic and technological developments create significant changes in organizational structures, fields of activity and company policies. In order for companies to continue their activities effectively in a constantly changing environment, they must gain competitive advantage and especially have high quality information. For this reason, the importance of accounting education is increasing both for the business world and universities. In the study, informations about industrial revolutions and sub-components known as the beginning of technological developments place had given. In this context, High Technology (PT) components, which are sub-components of Industry 4.0, are mentioned and the areas where they are used in the accounting system are explained. As a result of the emergence of Industry 4.0, the importance of technological lessons in accounting education has increased. The increase in this importance has caused new technological courses to be added to the curriculum in the accounting education programs of universities. Therefore, in this study, both the business departments and departments that teach accounting are examined. Also, this study aims to determine technology-oriented courses in Turkey and Russia and to reveal the differences between them. For this purpose, a comparison was made between technology-oriented courses in universities from two countries included in the scope of the research. While doing that, we also aim to determine whether technology-oriented courses are compulsory or selective in departments that train professional accountants. The findings reveal that the technology-oriented lessons conducted in Russia are not very different compared to those conducted in Turkey. However, we observed that those classes conducted in Russia are mostly compulsory compared to Turkey.