Özet:

The rapid development of information technologies shows its effect in many areas. Due to the fact that accounting applications are made through digital systems, this rapid development process should be adapted. The level of adaptation of students studying in the field of accounting to the digitalization process and their ability to use digital programs are becoming increasingly important. This study was carried out in order to reveal the opinions of the students who take the accounting course about the digitalization of accounting. The research was carried out in the form of a questionnaire to the students of Hitit University, Faculty of Health Sciences, Department of Health Management. al the opinions of the students who take the accounting course about the digitalization of accounting. The sample size of the current population of 360 people was determined as 186 and 200 students were reached. After providing reliability and validity analysis and controls, hypothesis results were tested with Independent-Samples T Test and ANOVA analysis. SPSS 2018 program was used for analysis. According to the results of the analysis, it can be said that male students perceive Industry 4.0 more than female students, and 2nd graders perceive Industry 4.0 more than the 1st and 3rd grades. Additionally, in the dimension of the relationship between accounting courses and Industry 4.0, no relationship was found with the demographic characteristics of the students.

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