Abstract:

With the rapid change and developments in information technologies, the control of financial processes carried out by public and private enterprises has begun to be done in the electronic environment. These developments have been reflected as electronic conversion (e-conversion) into accounting systems and practices that are of great importance in the control of financial processes. The main objective of this study is to identify the opinions and expectations of accounting professionals who are the most active users of electronic applications about the process of e-conversion in accounting applications. For this purpose, the survey forms were applied to accounting professionals registered in the Hatay SMMO (Free Accountant Financial Customer's Chamber) and the results were analyzed through the SPSS (Statistical Package for the Social Sciences) package program. The analysis resulted in the fact that the issue that was seen as the most problematic in accounting in the e-conversion was the lack of information levels and technological infrastructure of the customer enterprises about digital accounting.

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