ENDÜSTRİ 4.0 VE MUHASEBE MESLEĞİ: DOĞU ANADOLU BÖLGESİNDE FAALİYET GÖSTEREN MUHASEBE MESLEK MENSUPLARI ÜZERİNE BİR ARAŞTIRMA
INDUSTRY 4.0 AND ACCOUNTING PROFESSION: A STUDY ON ACCOUNTING PROFESSIONALS OPERATING IN THE EASTERN ANATOLIA REGION

Summary/Abstract: This study aims to evaluate the perspectives of professional accountants regarding information technology products evaluated within the scope of Industry 4.0 by using the Technology Acceptance Model Scale (TAM). The study is based on a survey conducted on professional accountants operating in the Eastern Anatolia Region. The data obtained was analyzed using SPSS 25.0 and AMOS software. Research results show that professional accountants generally have a positive attitude towards information technologies. Participants' answers to questions about Obstacle, Perceived Benefit, Attitude, Intention, Behavior, Productivity and COVID-19 Pandemic were generally above average, except for Perceived Ease of Use. Analyzes revealed that there was no significant difference in participants' perceptions of TAM components according to their demographic characteristics. These findings indicate that professional accountants' perceptions of Industry 4.0 are generally similar and that demographic factors do not play a determining role in these perceptions. As a result, this study is considered an important step in understanding the effects of Industry 4.0 on the accounting profession and determining the necessary strategies to adapt.

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