Özet:

In the digital age, new technological changes, developments and transformations are experienced with by artificial intelligence, robotic technologies, cloud systems, Blockchain, Industry 4.0 and Industry 5.0. The accounting profession is also affected by this change and transformation. In this study, evaluating the accounting practices that are increasingly involved in the digital transformation process, how this transformation process is met by professional accountants, what the professionals subject to research do, their needs and how they will manage this process in the future. Qualitative research methods were used in the study. A focus group discussion was held with professional accountants who have offices in Denizli to answer the research questions. The findings show that professionals whose profession needs a radical change must adapt to this digital transformation without delay in order to survive professionally and economically. Otherwise, they cannot compete with other professionals who have adapted to this transformation in the current conditions, and they will have serious problems and difficulties in maintaining their professional existence. In the digital transformation process in the accounting profession, institutionalization and specialization in many different fields are required for sustainability in a competitive environment.

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