Özet:

While accounting tricks prevent from making accurate and reliable financial reports, they deliberately cause misleading information to be presented and important information to be hidden. The development of accounting practices in the digital age has supported the efforts to deliver the necessary information to the decision makers in a reliable and timely manner, to prevent loss of assets and to maintain internal controls effectively. The emergence of cloud computing, the expandable business reporting language (XBRL) and the changes in business analytics in recent years have also led to a change in accounting practices. The aim of the study is to investigate how effective accounting practices developed in the digital age are in preventing accounting tricks that may occur in. For this purpose, a research was carried out on professionals using these practices, and information was obtained about the current state of digital accounting practices and efforts to prevent accounting tricks.

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