Abstract:

In recent years, information technologies have undergone rapid changes in the world. This process affects the way of doing business of many professions. The study examines the perspectives of professionals who carry out accounting activities in different provinces on the digitalization processes in accounting. The aim of the study is to contribute to the development of suggestions on adaptation to change by revealing the perspectives of accountants on digitalization in the accounting profession, emerging new concepts, accounting education and the future of accounting. In the study, semi-structured face-to-face interviews were conducted with 25 professionals using snowball sampling method and the answers of 16 professionals were analyzed within the scope of the study. Interview results were categorized and analyzed in terms of "industry 4.0 technologies, new concepts in accounting, accounting education, advantages and disadvantages of e-applications and the future of accounting". In the study, it has been concluded that industry 4.0 technologies will shape the future of accounting and will be effective in the emergence of new concepts in the profession, that the training given to the professionals on digital transformation is insufficient and that accounting will evolve into consultancy, consultancy and budgeting in the future. Key Words: Digital Accounting, Industry, Accounting Engineering, Artificial İntelligence. JEL Classification: M40, M41, L6

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