Özet:

Businesses and public institutions are facing a digital transformation that will change their current business policies from the beginning to the end. The rapid change and developments in information technologies have a significant impact on all stakeholders who have an active role in the continuation of the accounting profession. The provision of a good training and teaching process for students who can be assessed as future accounting professions is a critical topic in terms of their adaptation to the current electronic conversion (e-conversion). The objective of this study is to determine the level of qualification of the education that students who are accounting professional candidates have received in terms of electronic accounting (e-booking), the benefits of e-booking and the future of e-booking. According to this, a total of 1,133 students at the Mediterranean University, Pamukkale University, Mehmet Akif Ersoy University, Suleyman Demirel University, Isparta University of Applied Sciences and Professional High Schools who studied at the high school, pre-graduate, bachelor and postgraduate level have been surveyed. The results of the conducted surveys were analyzed with the help of SPSS and AMOS, statistical analysis programs. In the application, first identifiable statistics were created, then detection and verifying factors were analyzed, and finally the regression analysis was used for the hypothesis test. As a result of the opening and verifying factors analysis, a three-dimensional perspective in the form of e-booking training, e-booking preparation and future perception was revealed. As a result, it is believed that students should be more informed, awarenessed and guided about e-booking and technological applications so that their future on e-booking can also be positively shaped.