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Abstract


RESEARCH IN DIGITAL ACCOUNTING LITERATURE OF ACCOUNTING PROFESSIONAL MEMBERS IN KOCAELİ

The economic complex brought about complexity. One of these complexities is the process of digital transformation and adaptation. Digital transformation management of all institutions and professions.The level of proficiency that enables decision making in the selection of digital technologies used in accounting can be specified as accounting literacy. Digital literacy in accounting shows awareness of long-term customer satisfaction decisions in accounting. For this reason, digital literacy of accounting staff is gaining great importance. In this study, it is tried to examine the digital systems in terms of reading, understanding and application dimensions by professional accountants. For this purpose, a questionnaire was applied to professional accountants. The data were collected through the ‘Personal Information Form prepared by the researchers and the um Attitude Scale of Professional Accountants towards Digital Products developed by Tekbaş, Kurnaz & Azaltun (2018). The data obtained were analyzed with SPSS 20.00 program. As a result of the research, it was found that professional accountants found the digital products they use generally efficient, they considered themselves sufficient to use these products and they closely followed the digital developments related to their profession. However, it was stated that the trainings given for the use of digital systems were insufficient. In these results, it reveals the necessity of digital accounting literacy.



Keywords
Digital Transformation, Technology, Accounting Profession, Literacy



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