Abstract:

Purpose - The purpose of this study is to analyze the impact of digital literature on the efficiency of accounting professionals. Method - This study is based on the "relational scan" model for the purpose of analyzing the causal and result relationship from quantitative methods. A total of 1056 free accountants associated with the Istanbul Room operating in Istanbul have formed the universe of financial client research. The survey identified as the data collection tool; in the first part the demographic characteristics information form, in the second part the "Digital Reading Writing Scale" and in the third part the "The Efficiency Scale of Accounting Professionals Members". The survey participants were identified by a simple random sample method. Through the results of the survey, the data that will be obtained through the SPSS statistical program has been analyzed. The findings - The results of the analysis have had a positive impact on the efficiency of the social structure related to digital literature, accounting professionals. As a result of the 1 unit increase in social values, the efficiency of accounting professionals increased by 0.330 units. The social value has been found to have a positive impact of 33.0% on the efficiency of accounting professionals. The developments in the field of digital literature; services, production activities, strategic decisions, investments, the ability to control the risks that will occur and the efficient conduct of business accounting processes. Therefore, the scientific studies on the analysis of the effects of digital literature on the efficiency of accounting professionals; it is believed that both accounting professionals may increase the efficiency of their work and may lead to significant developments in terms of investment, partnership, business development, corporation, institution image, and functionality.

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