Factors Effective in the Digitalization of the Accounting Process: A Research in Antalya Province

Esra Güneş Satar; İsmail Bekci

Makale detayları

Factors Effective in the Digitalization of the Accounting Process: A Research in Antalya Province

Yazarlar:

Esra Güneş Satar | İsmail Bekci

Yayıncı:

Burdur Mehmet Akif Ersoy University

Ana Başlıklar:

Adli Muhasebe | Denetim ve Mali Sorumluluk | Finansal Muhasebe

Dergi:

Mehmet Akif Ersoy Üniversitesi Uygulamalı Bilimler Dergisi Vol.8 Issue 2, pp.100-122

Belge Tipi:

Makale

Yayın Tarihi:

9/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001328935

pISSN:

2602-425X

Anahtar kelimeler:

Özet:

 Digitalization had an impact on accounting, as it has in every other field, bringing with it new technological applications. This study identifies, the factors that influence the digitalization of the accounting process are revealed. A survey was conducted among 371 professional accountants 28 independent accountants, 334 independent accountants and c and 9 chartered accountants working in Antalya province and its districts. A survey form developed by Coman, Ionescu, Duică, Coman, Uzlau, Stanescu and State 2022 was used as a data collection tool in the study. According to the results of the research, the digitalization decision of accounting professionals in the digitalization of accounting; It was concluded that it is influenced by factors such as organizational culture, telecommunication infrastructure and services, information technologies and equipment application costs, data security, access and data transfer between third parties, information communication technologies skills of employees and financial resources available to the company.

 Digitalization had an impact on accounting, as it has in every other field, bringing with it new technological applications. This study identifies, the factors that influence the digitalization of the accounting process are revealed. A survey was conducted among 371 professional accountants 28 independent accountants, 334 independent accountants and c and 9 chartered accountants working in Antalya province and its districts. A survey form developed by Coman, Ionescu, Duică, Coman, Uzlau, Stanescu and State 2022 was used as a data collection tool in the study. According to the results of the research, the digitalization decision of accounting professionals in the digitalization of accounting; It was concluded that it is influenced by factors such as organizational culture, telecommunication infrastructure and services, information technologies and equipment application costs, data security, access and data transfer between third parties, information communication technologies skills of employees and financial resources available to the company.

 Digitalization had an impact on accounting, as it has in every other field, bringing with it new technological applications. This study identifies, the factors that influence the digitalization of the accounting process are revealed. A survey was conducted among 371 professional accountants 28 independent accountants, 334 independent accountants and c and 9 chartered accountants working in Antalya province and its districts. A survey form developed by Coman, Ionescu, Duică, Coman, Uzlau, Stanescu and State 2022 was used as a data collection tool in the study. According to the results of the research, the digitalization decision of accounting professionals in the digitalization of accounting; It was concluded that it is influenced by factors such as organizational culture, telecommunication infrastructure and services, information technologies and equipment application costs, data security, access and data transfer between third parties, information communication technologies skills of employees and financial resources available to the company.

 Dijitalleşme, her alanda olduğu gibi muhasebe alanını da etkilemiş ve yeni teknolojik uygulamaları beraberinde getirmiştir. Bu çalışmada muhasebe sürecinin dijitalleşmesinde etkili olan faktörler ortaya konmaktadır. Antalya ili ve ilçelerinde faaliyet gösteren 371 28 Serbest Muhasebeci, 334 Serbest Muhasebeci ve Mali Müşavir ve 9 Yeminli Mali Müşavir muhasebe meslek mensubuna anket çalışması uygulanmıştır. Araştırmada veri toplama aracı olarak Coman, Ionescu, Duică, Coman, Uzlau, Stanescu ve State 2022 tarafından geliştirilen anket formu kullanılmıştır. Araştırmanın sonucuna göre muhasebenin dijitalleşmesinde muhasebe meslek mensuplarının dijitalleşme kararı; örgüt kültürü, telekomünikasyon altyapı ve hizmetleri, bilişim teknolojileri ve ekipmanı uygulama maliyetleri, veri güvenliği, erişim ve üçüncü taraflar arasında veri aktarımı, çalışanların bilgi iletişim teknolojileri becerileri ve işletmenin kullanabileceği finansal kaynaklar faktörlerinden etkilendiği sonucuna ulaşılmıştır.

Makale detayları

Factors Effective in the Digitalization of the Accounting Process: A Research in Antalya Province

Yazarlar:

Esra Güneş Satar | İsmail Bekci

Yayıncı:

Burdur Mehmet Akif Ersoy University

Ana Başlıklar:

Adli Muhasebe | Denetim ve Mali Sorumluluk | Finansal Muhasebe

Dergi:

Mehmet Akif Ersoy Üniversitesi Uygulamalı Bilimler Dergisi Vol.8 Issue 2, pp.100-122

Belge Tipi:

Makale

Yayın Tarihi:

9/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001328935

pISSN:

2602-425X

Accounting

Professional Accountant

Digitalization

Digital TransformationMuhasebe

Muhasebe Meslek Mensubu

Dijitalleşme

Dijital Dönüşüm.

Sayı

Makale detayları

Yazarlar: Esra Güneş Satar | İsmail Bekci

Yayıncı: Burdur Mehmet Akif Ersoy University

Ana Başlıklar: Adli Muhasebe | Denetim ve Mali Sorumluluk | Finansal Muhasebe

Dergi: Mehmet Akif Ersoy Üniversitesi Uygulamalı Bilimler Dergisi Vol.8 Issue 2, pp.100-122

Belge Tipi: Makale

Yayın Tarihi: 9/2024

Belge Dili: Türkçe

Document ID (Org No.): 2001328935

pISSN: 2602-425X

Sayı

Yazarlar:

Esra Güneş Satar | İsmail Bekci

Yayıncı:

Burdur Mehmet Akif Ersoy University

Ana Başlıklar:

Adli Muhasebe | Denetim ve Mali Sorumluluk | Finansal Muhasebe

Dergi:

Mehmet Akif Ersoy Üniversitesi Uygulamalı Bilimler Dergisi Vol.8 Issue 2, pp.100-122

Belge Tipi:

Makale

Yayın Tarihi:

9/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001328935

pISSN:

2602-425X