Özet:

Developments in information technologies have influenced not only every field of life but also accounting practices. The introduction of e-applications in accounting is one of the latest innovations brought by information technologies. The Ministry of Treasury and Finance of the Republic of Turkey initiated the e-transformation process in accounting with the purpose of identifying the informal economy, preventing tax losses to increase tax revenues, accelerating tax audit processes and facilitating access to information. The benefits of this transformation to both public and private sectors cannot be denied. Despite these benefits, there are particular issues in practice to fully benefit from e-transformation. Therefore, the aim of this study is to determine issues experienced by professional accountants being the most active users of e-applications in the e-transformation process and also to identify solutions to these issues. For this purpose, a questionnaire was carried out with 138 of the registered members of the Karaman Association of Certified Public Accountants. The main finding is that lack of qualification of currently employed staff in e-transformation has been the most issue. For this reason, it is widely believed that especially the Ministry of Treasury and Finance and professional associations should provide constant and relevant e-transformation related training. It may be beneficial to enable not only independent accountants and financial advisors but also the taxpayers involved in voluntary or compulsory e-applications to benefit from the e-transformation related trainings, seminars and panels.

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