Digital Transformation in Accounting: A Qualitative Study of Independent Certified Public Accountants
Year: 2026
Type: article
Abstract: In recent years, the digital transformation experienced across professions has also brought a number of innovations to the accounting profession. In particular, the transfer of some accounting transactions to digital environments has made digital transformation in accounting more evident. Therefore, evaluating the views of accounting professionals regarding the digital transformation experienced in accounting is of importance. This study aims to determine the effects of digital transformation on accounting processes and Certified Public Accountants by revealing the views of independent Certified Public Accountants regarding the digital transformation experienced in accounting. Accordingly, the study examines the advantages and disadvantages of digital transformation, expectations from institutions and organizations, views on e-transformation applications, the adequacy of digital competence acquired through accounting education, and perceptions of digital transformation as an opportunity or threat. In this direction, a question form consisting of 6 questions regarding demographic characteristics and 5 semi-structured open-ended questions was created. Using this question form, interviews were conducted with 13 independent Certified Public Accountants registered with the Mardin-Şırnak Chamber of Certified Public Accountants. Descriptive analysis was used in the study, in which the qualitative research method was employed. The findings obtained were divided into main themes and subthemes in terms of content and meaning and interpreted. Accordingly, it was determined that the digital transformation experienced in accounting provides speed, time savings, and efficiency in accounting transactions and that independent Certified Public Accountants generally perceive digital transformation as an opportunity. In addition, it was concluded that accounting education remains inadequate in the face of the ongoing digital transformation and that problems are experienced regarding technical infrastructure and lack of training, risks associated with ensuring data security, and adaptation to digital transformation.
Author: Fatih Ekinler
Institution: Şırnak University
Language: Turkish
Subfield: Management Information Systems
Domain: Social Sciences
SDG: Quality education
Open Access status: diamond
OpenAlex ID: W7214926596