Abstract:

In the 21st Century, also called the technology age, Industry 4.0 and digitalization appear to be at the forefront. Accordingly, as in all professions, digitalization causes some changes in the accounting profession. The main purpose of this study is the electronic accounting documents of the digital transformation process within the scope of Industry 4.0; Electronic Self-Employment Receipt (e-SMM), Electronic Preparation Receipt (e-MM), to examine the effects on the Electronic Book Declaration System and financial advisors. In this context, data obtained through the interview technique, which is one of the qualitative research methods with the YMM and SMMM, operating in the province of Nevşehir, were evaluated with the descriptive analysis approach With this study, findings have been obtained that the digital transformation process positively affects electronic accounting practices, and that financial advisors will focus on different business lines (consultancy, project management, expertise, etc.).

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