The effects of technological developments on the accounting profession: A research on professional members in Diyarbakır province

This study examines the effects of technological developments on the accounting profession and includes a research on accounting professionals in Diyarbakır province. The data used in the study were obtained from primary sources and the data collected from the sample was collected through a questionnaire. The survey data were subjected to Cronbach Alpha internal consistency test through the SPSS program and the reliability coefficient of the questionnaire was found to be 0.890. This high reliability value indicates the consistency and reliability of the items in the questionnaire. When the demographic characteristics of the participants were analyzed, it was seen that 49% of the participants were female and 51% were male, and the most intense group in the age range was between 26-35 years old with 30%. In terms of educational status, 24.8% of the participants had a master's degree and 21.5% had a bachelor's degree, while those with 8-11 years of professional experience had the highest rate with 25.2%. The responses to the study statements were analyzed and the effects of technology on the accounting profession were evaluated. The majority of the respondents stated that technology reduces paperwork burden (35.2%), increases work efficiency (26.8%) and reduces workload (35.0%). There was also 33.2% support for the view that digital technologies trigger security breaches. T-test and ANOVA analyses were conducted to test the research hypotheses, and significant differences were found between gender, age, educational level and professional experience variables and the impact of technological developments in the accounting profession. According to the results of the T-test, it was determined that female participants showed more interest in technological developments than male participants. In the ANOVA analysis conducted with the age variable, it was determined that older participants perceived the impact of technological developments at a higher level than younger participants. In the ANOVA analysis conducted according to the education level variable, it was determined that the participants with higher education level evaluated technological developments more positively. In the analysis conducted with the professional experience variable, it was determined that the participants with long-term experience had a more positive view of technological developments. These findings reveal how accounting professionals perceive the effects of technological developments on their profession and how these perceptions vary with demographic characteristics. The study emphasizes the importance of the integration of the accounting profession with technology and shows that this integration has significant effects in various areas such as work efficiency, workload, security and professional ethics.