The Effects of Digital Transformation Process on Accounting Profession and Accounting Education

Abstract

Information and Communication Technology (ICT) has been developed very rapidly, so our age has been characterized as the information age. Rapid technological developments cause significant changes in micro and macroeconomic levels. With the rapid change in ICT, mobilization has become a valuable tool in our age when knowledge is the most valuable asset. ICT can be described as a range of information, electronics and telematics technologies, using modern microelectronics, telecommunications, and computing to improve all kinds of appliances, techniques and processes that influence different areas of human life. Recently, associated with the digital transformation process, many enterprises have begun to use modern cost and management accounting tools through institutional integrated information systems. ICT competencies are one of the basic technical skills required by accounting graduates. To meet this requirement and help students to be ready for working life, the accounting programs of universities are required to include ICT software tools in accounting courses. Studies show that integrated information technologies are used in accounting courses as limited. Students who take accounting education must be educated to know the data analytics for analyzing masses of big data, to be knowledgeable about data security and cybersecurity, to be prepared for developments in transition to digitalization. The profession of accounting is one of the professions that have to keep up with the change in the world which is in the process of rapid digitalization. It is thought that it is important to ensure equipped with the latest technology of students who are studying in the field of accounting. New technologies emerging in current accounting education are required to support the learning development of students. Therefore, the use of digital technology tools used in accounting in accounting education processes should be encouraged. Digital technologies must play a supportive role in development in the learning process of students in accounting education. In some universities, these information technology tools and systems are used to assist teaching in accounting courses to teach their students to accounting concepts at the basic level. In this study, Documentary Research Method, which is one of the qualitative research approaches, was used. Documentary Research Method; It refers to collecting and organizing previously obtained, archived, organized, and documented data from various sources (library, internet, etc.) with an archive search, establishing meaningful connections on the data instead of operational analysis and making some inferences. Thus, it is aimed to contribute to the literature with this study.