Orientation of accounting information system in the digital transformation process

With Industry 4.0, the widespread use of digital technologies in businesses production and information processes has become inevitable. This transformation has occurred not only in production processes but also in accounting information systems. The digital transformation in accounting information systems is causing significant changes, particularly in cost calculations. As is well known, accurate cost calculations play a crucial role in many business decisions, especially pricing. Businesses that accurately determine their costs can gain a competitive advantage. To achieve this, businesses must utilize the modern costing methods offered by digital opportunities. Only businesses with a high level of digital transformation and digital maturity can utilize these methods. This study measures the digital transformation and digital maturity levels of businesses and examines their alignment with the implementation of modern costing systems. A survey was developed for this purpose to measure the digital transformation and digital maturity levels of businesses located in the Manisa Organized Industrial Zone. The extent to which these businesses utilize digital technologies, particularly costing methods, in their accounting processes was investigated. Furthermore, the study yielded similar results regarding the use of financial accounting systems by businesses within the scope of digital transformation and digital maturity. The study consists of three sections. The first section explains the concept of digitalization in general, the second section focuses on the interaction between digitalization and accounting, and the final section measures the orientation of the accounting information system in the digital transformation process through a survey. The analysis results indicate that businesses are not taking systematic and widespread steps toward digital transformation in their accounting processes, and that small businesses are acting more agile than larger businesses. It was observed that digitalization is more prevalent in technology-intensive sectors such as electrical and electronics, classified elsewhere equipment, and motor vehicles compared to sectors such as rubber and plastic product manufacturing and fabricated metal product manufacturing. Another important finding of the study is that businesses are not sufficiently utilizing modern costing systems, particularly in the cost accounting applications brought about by digitalization. This is due to businesses' lack of familiarity with these techniques and their lack of enthusiasm for their use. The findings indicate that businesses in the Manisa Organized Industrial Zone are taking steps toward digital transformation in their accounting processes, but this transformation has not yet reached a systematic and widespread structure. It has been observed that bureaucratic processes brought about by institutionalized structures, particularly in large-scale enterprises (in terms of employee numbers), slow down digital adaptation, while small-scale enterprises are more agile in their digitalization efforts. In this context, it can be said that there are differences in the digital maturity levels of businesses, and these differences are closely related to technology investment, data management capacity, and strategic vision. With the growing understanding that the accounting function is not only a record-keeping function but also a strategic decision-support area, digitalization investments are expected to increase in areas such as transparency with blockchain, analytical power with artificial intelligence, and process automation with robotic systems. Consequently, the integration of digital technologies with accounting systems will provide businesses with both a competitive advantage and enable them to establish a more dynamic financial management infrastructure. Key Words: Digitalization of Accounting, Contemporary Cost Systems, Digital Maturity.