Dijitalleşmenin Muhasebe Mesleğine Ve Muhasebe Meslek Mensuplarına Etkilerinin Covıd-19 Pandemi Döneminde İncelenmesi
Effe Investigation of the Effects of Digitalization On Accounting Professional and Accounting Professionals During the Covid-19 Pandemic Disease

Summary/Abstract: Aim: The aim of this study is to examine the perceptions of the effects of digitalization on the accounting profession and accounting professionals during the COVID-19 pandemic disease. Another aim of the study is to determine whether the perceptions about this subject differ in terms of demographic variables. Method: The population of the research consists of professional accountants operating in Adana. The research was carried out with 330 professionals between 01.12.2020 and 01.02.2021, when the COVID-19 pandemic was common. Questionnaire form was used as data collection tool in the study. Using SPSS program for data analysis; Frequency, Factor Analysis, T Test, Anova, Tukey Post Hoc tests were used for analysis. Findings: As a result of the analyzes made in line with the purpose of the research, it has been determined that digitalization differs in terms of the title variable of the accounting professionals. Results: It was concluded that professional accountants care about digitalization, closely follow the developments in this field and support them, and adapt to digital products. They even stated that digitalization can increase respect for the accounting profession, prevent unfair competition, and that, in line with developments, the accounting profession may benefit from all these instead of disappearing in the future. In addition, they stated that a new accounting model centered on the radical changes based on the technological infrastructure to be made in the future is needed and they will support it in case it is redesigned.

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