Abstract:

With the globalizing world countries have become influenced by each other. And also with the developments in the field of technology new applications have entered into the world of acconting. The most recent examples of these applications are e-book and e-invoice applications. E-invoice applications were first launched in the 2000s across the world. In Turkey, e-invoice applications were initiated by Electronic Invoice Registration System within the scope of e-government project in 2008. Afterwards, e-invoice has become mandatory for some taxpayers. Also e-book applications have taken place in the world of accounting as a continuation of e-invoice applications. In our study, e-book and e-invoice applications were examined.