Abstract:

The digitalization experienced in accounting has also changed the competencies expected from accounting personnel in the sector. This situation has brought up the issue of the extent to which higher education institutions provide digital competencies in accounting education. The study's aim in this context is to determine the levels of digitalization of accounting undergraduate programs that provide accounting education and to investigate the role of existing courses in providing digital competencies. In this regard, the accounting and finance management departments of 17 Turkish universities that are directly based on accounting education, were investigated. In the study, first, digital application courses of undergraduate programs that provide accounting education were determined. Then, using the content analysis approach, 24 types of courses for digital practise were examined using the MAXQDA 2020 qualitative data analysis application. The findings of the study show that digital application courses have been added to the lesson plans considering the digital transformation of the accounting profession, but these courses are not sufficient. Additionally, it has been determined that these courses are insufficient in gaining competence regarding computer security and data protection and manufacturing activities and processes.

Keywords: