Abstract:

Rapid developments in information technologies have led to significantly change in the processes and models of information processing and this situation has effected the accounting profession. With the increasing use of information technology in the business, accounting activities have started to be realized in electronic environment.  In particular, in recent years, cloud computing, extensible business reporting language (XBRL) and the emergence of business analysis have changed the financial reporting and decision-making structure of companies. As a result of these developments, the importance of the use of information technology in accounting education has increased. While accounting graduates are expected to have skills in the use and management of continuously developing information technologies as well as theoretical accounting knowledge, it is seen that universities approach accounting education from a more theoretical perspective. In this study, it is aimed to measure the opinions of the students who receive accounting education on the use of information technology in accounting education. In this context, a questionnaire was applied to the undergraduate and the associate degree students receiving accounting education at Mustafa Kemal University and Osmaniye Korkut Ata University. As a result of the research, it is determined that the students' opinions about using information technologies in accounting education are generally positive. There were significant differences in the views of the students regarding the use of information technologies in accounting education in terms of gender, age and university variables.

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