Özet:

This study focuses on the impact of changes that occur due to technological developments in the accounting profession that is born as a need for everyday life as a result of economic activities. The impact of technological developments on the accounting profession is described in historical order. In the first part of the study, the accounting profession was defined, the accounting concept, functions, the documents used in the accounting and the accounting process were tried to be explained. The second part of the study focuses on the title of the accounting profession in the world and the history of the accounting profession in Turkey. The third part of the study describes the relationship between the accounting profession and technology. The focus is on the innovations and effects of technological developments contributed to the accounting profession. In the fourth part of the study, questions were addressed in the name of the identification of the impact of the technology that forms the subject of the Tez to the accounting profession of the Free Accountant Financial Customers, who work in the Istanbul Province and registered in the Istanbul Free Accountant Financial Customers Chamber. The application of the Tez survey has created this section. The main objective of this study is that the technology that has influenced our lives from the past to the present has also been influenced by the professions. The focus on how technological developments affect the accounting profession and the problems it entails in the accounting profession and how these problems will be solved, is to give suggestions to those who perform and will perform the profession. The other purpose of the thesis and the article is to seek answers to the path that the accounting profession will follow as a result of technological developments.

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