Examining the attitudes of professional accountants about e-applications within the scope of technology acceptance model

Electronic applications, also known as e-applications, are emerging as a result of technological innovations and developments in accounting, which facilitate accounting transactions. It is important that the accounting professionals who use these practices adopt the innovations. In this study, the professionals' perceptions regarding the new electronic applications used by employees operating in the field of accounting investigations in Turkey, aims to identify and thus gain an insight into this new development. In this context, fourteen hypotheses formed; Turkey constitute the persons working in a professional accountant and a questionnaire survey obtained 149 pieces of 47 questions, with the first factor analysis was then analyzed using multiple regression models. Findings obtained as a result of the analysis; professional employees against e-applications; on the attitude, perceived benefit, ease of use, cost, satisfaction, technical infrastructure and security & privacy factors positive; external factors and subjective impact on subjective norms positive; on perceived behavioral control, possibility & positivity of conditions and self-efficacy factors; attitudes, subjective norms and perceived behavioral control were positive on the intention to use these practices, and finally, the intention had a positive and significant effect on the frequency of using these practices.