A research of orientation of accounting towards e-archive and e-invoice applications in accounting

Objective: The aim of this study is to examine the usage levels, perceptions, challenges, and contributions of digital accounting applications—such as e-invoice, e-archive, and e-ledger—among professional accountants. In addition, the multidimensional impacts of digital transformation on the accounting profession are evaluated. Materials and Methods: The research was conducted using a mixed-methods approach, combining both quantitative and qualitative data collection techniques. Out of 14,471 Certified Public Accountants actively working in Ankara, 393 participants were selected for the quantitative phase, while 30 participants were purposively chosen for the qualitative phase. Quantitative data were collected through structured scales and analyzed using reliability analysis, normality testing, Mann-Whitney U test, Kruskal-Wallis H test, and Spearman correlation analysis. Qualitative data were obtained through open-ended questions and analyzed using content analysis. Results: Quantitative findings indicate that participants have medium-to-high levels of knowledge, high perceptions of usefulness and trust, but low access to facilitating conditions. No significant differences were found based on gender, while significant differences were detected in some sub-dimensions according to age, education, and professional experience. Qualitative findings highlight key issues such as infrastructure deficiencies, insufficient updates, software integration problems, and taxpayers' lack of knowledge. Participants stated that e-accounting applications accelerate tax audits, reduce the risk of fake invoices, and increase the number of audited taxpayers. Conclusion: The study reveals that digital accounting applications are significant tools that speed up work processes, enhance transparency, and facilitate tax audits in the accounting profession. However, it concludes that strengthening technical infrastructure, resolving integration issues, and increasing training activities for taxpayers to use these applications effectively are necessary.