E-transformation in accounting

Factors such as contemporary accounting understanding, globalization and competitive pressures have facilitated the transition to the era of electronic transformation, which is also referred to as creative destruction in the world, by increasing the effective use of computers in accounting. Electronic transformation and electronic concepts have deeply influenced the interest groups in the accounting profession, practitioners and businesses' information needs by providing control in a "continuous" dimension, speed and qualification of operations, and competitiveness with all businesses in the world. The information technologies, which evolve every day and are believed to further develop and make life easier, are in constant change. For that reason, use of information technologies has become an important part of daily life. It has become a great necessity that certain occupational groups follow these technologies up to date and they should put them into practice. Therefore, e-transformation technologies, which have appeared with the integration of information technologies with accounting applications, were taken into consideration. In the first part of the study deals with the concepts of information age, technology and legal regulations. An overview about accounting, books of account and the documents about accounting constitutes the second part of the study. The third part of the study focuses on the transformation in accounting applications. The opinions of accounting professionals about e-accounting also constitute the final part. Furthermore, the concepts, legislative regulations, methods, manner of application and advantages of transformation applications are clarified. In this study, the opinions of the accountants working in the province of Malatya on e-accounting were obtained through face-to-face survey method. As a result, the research findings of the hypotheses discussed were confirmed. Keyword Words: Information Technologies, E-transformation, Accounting.