The analysis of digitalization in accounting education from the perspective of accounting professionals: The case of TR 62 provinces

In this study, the impact of digitalization in accounting education on accounting professionals was examined. The purpose of the research was to investigate the effects of technological innovations in the field of accounting on business processes, professional competencies, adaptation, and transformation within the profession. By analyzing the compatibility of accounting professionals with emerging technologies such as artificial intelligence-supported analyses, data-driven applications, and digital accounting tools, the study aimed to contribute to the literature and provide relevant recommendations. The study employed the "Scale on the Effects of Digitalization and Technological Developments on the Accounting Profession and Accounting Professionals," which consists of 24 questions and 5 sub-dimensions. The research was conducted with accounting professionals in the provinces of Adana and Mersin. A total of 131 participants, including 93 males and 38 females, took part in the study. Data were analyzed using SPSS 27 software. Based on the parametric distribution, independent samples t-test and one-way ANOVA analyses were performed. The results revealed no significant differences in terms of gender and professional activity location. However, it was found that younger accounting professionals showed significant differences in favor of innovation and adaptation, while middle-aged and older professionals tended to experience concerns and dissatisfaction. Furthermore, accounting professionals with higher levels of education were identified as being more inclined toward innovation and adaptation. In terms of professional titles, it was observed that CPA interns and CPAs reported higher satisfaction with digitalization and demonstrated greater adaptation to it. In conclusion, it was determined that accounting professionals who are able to keep pace with innovations are more satisfied with digital transformation.