Acceptance of digital accounting practices by professional accountants

Technological developments, which slowly entered our lives in the early days and emerged to meet people's needs, spread rapidly over time (Özden, 2018: 1640) This situation has made people obliged to follow and adapt to these developments. The invention of electricity, mechanization and computers paved the way for digital revolutions. With the digital revolutions, all processes in businesses were redesigned and communication networks were established; commercial transactions and information transfer started to take place very quickly in these digital environments (Bulut & Akçacı, 2017: 51). For this reason, it has become inevitable for businesses to switch to digital transformation and for their employees to adapt to this digitalization in order to ensure their sustainability in the competitive environment and to maintain their competitiveness. In this research, the members of accounting professions who work independently or dependently in Turkey and who are members of TÜRMOB (Union of Chambers of Chambers of Certified Public Accountants and Certified Public Accountants of Turkey) with the titles of Certified Public Accountant (CPA), Certified Public Accountant (CPA) and Sworn-in Certified Public Accountant (CPA), It is aimed to reveal the acceptance of digital accounting practices within the framework of the technology acceptance model of professional interns and unlicensed accounting professionals in the position of accounting employees and managers in accounting departments in the private sector. The questionnaire form, which was prepared based on the variables of the created model, was sent via Google Forms to the CPA who work independently in Turkey and are members of TÜRMOB, The survey was administered to accounting professionals with the titles of CPA and Sworn-in CPA, professional interns, and unlicensed accounting professionals who are accounting employees and managers in accounting departments in the private sector and 428 data were collected. Structural Equation Modeling (SEM) analysis was performed to test the relationships in the research model. As a result of the analyses, it was concluded that perceived ease of use in the model has statistically significant and positive effects on perceived usefulness; perceived usefulness and perceived ease of use on attitude towards use; technological innovation and self-efficacy on perceived ease of use; attitude towards use and self-efficacy on behavioral intention; technological innovation, perceived usefulness and behavioral intention on usage behavior.