Özet:

Globalisation and technological developments in economical context in recent years have considerably influenced accounting profession and given rise to a change in the profile of professional accountants. The research on Public Accountants (PAs) and Certified Public Accountants (CPAs) in Antalya aims to examine the situation of PAs and CPAs in the abovementioned change process, their perspective on the future of profession, their expectations and problems. The research reveals that they utilize technology merely for one purpose in terms of better service to tax payers as their clients. However, it is discovered that the use of technology by PAs and CPAs in terms of electronical communication, data integration and remote access to client’s own data is not sufficient. Besides, it also revealed that there is a difference between incipient and experienced accountants on attending professional training programs although they all agree that the prevocational training is sufficient. Watching changes closely in technology and knowledge is the front rank among the attributes of prospective PAs and CPAs. On the other hand, while CPAs have positive attidutes towards the future of the profession, PAs have some negative attidutes. In their opinions, the statute of profession is influential on their attidutes.

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