Özet:

Information is the most important element in commercial activities that have gained a global dimension. Information is the most important resource in the development and empowerment of countries. At this point, the ways and methods used in the transmission of information are important. Enterprises and other interest groups reach this information they need by using the internet, which is the most important information technology. For this reason, enterprises need to increase their share of technology investment. Investments to information technologies in a competitive environment will contribute to saving time, reducing costs and naturally increasing productivity. Developing information technologies also affect accounting practices and it had contributed to the emergence of e-software programs in this field. Thanks to these programs, contributes to both possible to calculate transactions more accurately, to obtain financial data of the enterprise and to the qualitative characteristics of the financial statements presented by of defined as interest groups primarily the government, partners, employees, potential investors, non-governmental organizations. In this study, was examined the relationship between the use of e-software programs that emerged with information technologies and the accounting profession and then are discussed the positive and negative aspects of information technologies on the accounting profession. Especially have been tried to be revealed the advantages and disadvantages of savings, transaction costs, transaction errors, financial statement presentation and competition.

Anahtar Kelimeler: