Attitudes of Çorum Accounting Professionals Regarding E-Accounting Practices

Ela Hiçyorulmaz; Habib Akdoğan

Makale detayları

Attitudes of Çorum Accounting Professionals Regarding E-Accounting Practices

Yazarlar:

Ela Hiçyorulmaz | Habib Akdoğan

Yayıncı:

Ahmet Arif EREN

Ana Başlıklar:

Memnuniyet ve Optimizasyon

Dergi:

Politik Ekonomik Kuram Vol.8 Issue 1, pp.266-276

Belge Tipi:

Makale

Yayın Tarihi:

3/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001314338

pISSN:

2587-2567

Anahtar kelimeler:

Özet:

 It can be said that a brand-new era has begun with the introduction of technology into our lives. In particular, the rapid and continuous change of technology causes changes in many areas. We have come to a period in which electronic transactions are made from calculations made by accounting professionals using token stones. All transactions can now be performed electronically. In fact, the use of e-accounting applications in the field of accounting has been made mandatory by Law No. 3568. Transactions are carried out electronically. It provides advantages in terms of time, cost, ease of use, quick access to information, and control. However, accounting professionals must closely follow and apply these technological innovations. Problems encountered in the installation and use of applications such as e-invoice, e-ledger, e-signature, e-declaration and e-transformation need to be eliminated. Obtaining the perspectives of accounting professionals about new accounting software and applications is important because they are the people who use the programs. In this study, the attitudes of accountants professionals toward e-accounting applications were investigated in the study. The research was applied to accounting professionals in Çorum city center using the survey technique. The surveys were conducted between July 2023 and December 2023. The data obtained from the survey form were analyzed using the SPSS-21 program. According to the test results, there is no relationship between the demographic characteristics of accounting professionals towards e-accounting applications.

 It can be said that a brand-new era has begun with the introduction of technology into our lives. In particular, the rapid and continuous change of technology causes changes in many areas. We have come to a period in which electronic transactions are made from calculations made by accounting professionals using token stones. All transactions can now be performed electronically. In fact, the use of e-accounting applications in the field of accounting has been made mandatory by Law No. 3568. Transactions are carried out electronically. It provides advantages in terms of time, cost, ease of use, quick access to information, and control. However, accounting professionals must closely follow and apply these technological innovations. Problems encountered in the installation and use of applications such as e-invoice, e-ledger, e-signature, e-declaration and e-transformation need to be eliminated. Obtaining the perspectives of accounting professionals about new accounting software and applications is important because they are the people who use the programs. In this study, the attitudes of accountants professionals toward e-accounting applications were investigated in the study. The research was applied to accounting professionals in Çorum city center using the survey technique. The surveys were conducted between July 2023 and December 2023. The data obtained from the survey form were analyzed using the SPSS-21 program. According to the test results, there is no relationship between the demographic characteristics of accounting professionals towards e-accounting applications.

 It can be said that a brand-new era has begun with the introduction of technology into our lives. In particular, the rapid and continuous change of technology causes changes in many areas. We have come to a period in which electronic transactions are made from calculations made by accounting professionals using token stones. All transactions can now be performed electronically. In fact, the use of e-accounting applications in the field of accounting has been made mandatory by Law No. 3568. Transactions are carried out electronically. It provides advantages in terms of time, cost, ease of use, quick access to information, and control. However, accounting professionals must closely follow and apply these technological innovations. Problems encountered in the installation and use of applications such as e-invoice, e-ledger, e-signature, e-declaration and e-transformation need to be eliminated. Obtaining the perspectives of accounting professionals about new accounting software and applications is important because they are the people who use the programs. In this study, the attitudes of accountants professionals toward e-accounting applications were investigated in the study. The research was applied to accounting professionals in Çorum city center using the survey technique. The surveys were conducted between July 2023 and December 2023. The data obtained from the survey form were analyzed using the SPSS-21 program. According to the test results, there is no relationship between the demographic characteristics of accounting professionals towards e-accounting applications.

 Hayatımıza teknolojinin girmesiyle birlikte yepyeni bir dönemin başladığı söylenebilir. Özellikle de teknolojinin hızlı ve sürekli değişimi birçok alanda değişikliklere gidilmesine neden olmaktadır. Muhasebe meslek mensuplarının token taşı kullanarak yaptığı hesaplamalardan elektronik işlemlerin gerçekleştiği bir döneme gelinmiştir. Artık tüm işlemler elektronik olarak yapılabilmektedir. Hatta muhasebe alanında e-muhasebe uygulamalarının kullanımı 3568 sayılı yasa ile zorunlu kılınmıştır. İşlemlerin elektronik olarak gerçekleşmesi; zaman, maliyet, kullanım kolaylığı, bilgiye hızlı erişim, denetim gibi noktalarda avantaj sağlamaktadır. Ancak muhasebe meslek mensuplarının bu teknolojik yenilikleri yakından takip ederek uygulaması bir zorunluluk haline gelmiştir. E-fatura, e-defter, e-imza, e-beyanname, e-dönüşüm gibi uygulamaların kurulumu ve kullanımı konusunda yaşanan sorunların ortadan kaldırılması gerekmektedir. Yeni muhasebe yazılımları ve uygulamaları hakkında muhasebe meslek mensuplarının görüşlerinin alınması programları kullanan kişiler olmaları nedeniyle önem arz etmektedir. Bu nedenle çalışmada serbest muhasebeci mali müşavirlerin e- muhasebe uygulamaları konusundaki tutumları araştırılmıştır. Araştırma Çorum il merkezinde bulunan muhasebe meslek mensuplarına anket tekniği ile uygulanmıştır. Anketler Temmuz 2023- Aralık 2023 tarihleri arasında gerçekleştirilmiştir. Anket formundan elde edilen veriler SPSS-21 programı ile analiz edilmiştir. Analiz sonuçlarına göre serbest muhasebeci mali müşavirlerin demografik özellikleri ile e-muhasebe uygulamalarına karşı tutumları arasında ilişki bulunmamaktadır.

Makale detayları

Attitudes of Çorum Accounting Professionals Regarding E-Accounting Practices

Yazarlar:

Ela Hiçyorulmaz | Habib Akdoğan

Yayıncı:

Ahmet Arif EREN

Ana Başlıklar:

Memnuniyet ve Optimizasyon

Dergi:

Politik Ekonomik Kuram Vol.8 Issue 1, pp.266-276

Belge Tipi:

Makale

Yayın Tarihi:

3/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001314338

pISSN:

2587-2567

e-accounting

e-applications

e-transactions

accounting professionalse-muhasebe

e-uygulamalar

e-dönüşüm

elektronik işlemler

muhasebe meslek mensubu

Sayı

Makale detayları

Yazarlar: Ela Hiçyorulmaz | Habib Akdoğan

Yayıncı: Ahmet Arif EREN

Ana Başlıklar: Memnuniyet ve Optimizasyon

Dergi: Politik Ekonomik Kuram Vol.8 Issue 1, pp.266-276

Belge Tipi: Makale

Yayın Tarihi: 3/2024

Belge Dili: Türkçe

Document ID (Org No.): 2001314338

pISSN: 2587-2567

Sayı

Yazarlar:

Ela Hiçyorulmaz | Habib Akdoğan

Yayıncı:

Ahmet Arif EREN

Ana Başlıklar:

Memnuniyet ve Optimizasyon

Dergi:

Politik Ekonomik Kuram Vol.8 Issue 1, pp.266-276

Belge Tipi:

Makale

Yayın Tarihi:

3/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001314338

pISSN:

2587-2567