E-invoice and e-ledger in accounting: The attitudes of accounting professionals operating in Yozgat towards e-invoice and e-ledger applications

E-transformation in turkey is an e-government project. within the scope of e-government applications, the ministry of treasury and finance initiated e-transformation. Since 2005, e-transformation has been implemented with e-declaration. This application was followed by e-invoice and e-ledger Applications. nowadays, the scope of the studies carried out by the ministry of treasury and finance on e-transformation has been expanded. The most important technological developments in the e-transformation process of the ministry of treasury and finance are e-invoice and e-ledger applications. These practices affected the professional accountants closely. Because e-invoice and e-ledger applications, the main practitioners are accounting professionals. During The e-transformation process, accounting professionals started to provide services such as e-invoice, e-archive invoice and e-ledger applications to the taxpayers willingly or compulsorily. The benefits of e-invoice and e-ledger applications, as well as some problems in implementation, especially during the transition process. In this study, it is aimed to the introduction of e-invoice and e-book applications in accounting, and to provide evidence on attitudes of accounting professionals operating in Yozgat towards e-invoice and e-book applications and as to whether their attitudes differ in terms of professional title and professional experience. For this purpose, a questionnaire was applied to 54 professional accountants in Yozgat. The data obtained from the questionnaire were analyzed using arithmetic mean, frequency analysis, one-way ANOVA and one-way MANOVA analyzes. In addition, Tukey test was used to determine the source of the difference in hypotheses with significant differences. The final result reached in the light of the answers given by the professional accountants to the survey questions and the information they conveyed about the e-applications other than the survey is as follows; They believe that the use of e-applications is beneficial for both businesses and the government. However, they stated that the current conditions create some problems and these problems will decrease in time and the actual desired and expected performance from the e-applications will be exhibited. Keywords: Electronic Invoice, Electronic Ledger, E-Applications, Accounting Professionals