A research on e-invoice, e-ledger and e-archive applications as an element of the accounting information system

The applications of e-invoice, e-ledger and e-archive are based on the technology and the companies which have the certain conditions can transfer into this system. The companies which transfer into this system can have the opportunity to form the commercial-quality documents, to send them to the receivers and to keep them on the electronic media. It causes some changes definitely in the process of accounting that the commercial-quality documents are transferred into the electronic media. There are the Certified Public Accountants to do the profession of accounting in the center of this change. The goal of the study within this scope; is to determining the benefitsof e-applications in the accounitng process and what kind of problems is seen during the transition process to the e-applications. A survey was done on 389 Certified Public Accountants who use actively the e-applications in the study. Four factors were used to make the use of e-applications necessary for the professions as a result of the research, and these were described as "Activity Factor", "Technological Use Factor", "Economic Benefit Factor" and "The Revenue Administration E-Applications Factor". Three factors were determined about the problems which were seen during the transition process of e-applications, and they were explained as " The Work Load Problem Factor", "The Factor of Deficiency in the System", " The Factor of Substructure and Staff Deficiency". The significant differences were statistically found in terms of the various properties that the participants have about the factors which were obtained. Keywords: E-Invoice, E-Ledger, E-Archive, E-Applications' Efficiency