Dijital Okuryazarlığın Muhasebe Meslek Mensuplarının Verimliliğine Etkilerinin Analizi
Analysis of the Effects of Digital Literacy on the Productivity of Accounting Professionals

Summary/Abstract: Purpose - The aim of this study; is the analysis of the effects of digital literacy on the productivity of professional accountants. Design/methodology/approach – In this study, "relational screening" model was used in order to analyze cause and effect relationships, which is one of the quantitative methods. The universe of the research is 1056 independent accountants and financial advisors affiliated to the Istanbul chamber operating in Istanbul. The questionnaire, which was determined as the data collection tool of the research; In the first part, the demographic information form, in the second part, "Digital Literacy Scale" and in the third part, "Efficiency Scale of Accounting Professionals" took place. Survey participants were determined by simple random sampling method. Through the data to be obtained as a result of the application of the questionnaires; Analyzes were made with the SPSS statistical program. Results - As a result of the analyses, the social structure related to digital literacy had a positive effect on the productivity of professional accountants. As a result of the 1 unit increase in social values, the productivity of professional accountants increased by 0,330 units. In other words, its social value has been found to have a positive 33.0% effect on the productivity of professional accountants. Discussion - Developments in digital literacy; It has an important place in services, production activities, taking strategic decisions, investments, controlling the risks that will arise and making the accounting transactions of the enterprises effectively.

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