In the historical process, accounting has changed and developed in order to adapt to technological developments. Accounting has shown a serious technological development from clay tablets to accounting with pen and paper and then with electronic tablet. Accountants using technology in accounting practices are the natural carriers of this process. Technological innovations such as blockchain, artificial intelligence and cloud technology, big data systems are changing, in other words, transforming the functions of accounting, the competencies and competencies of accountants. In this context, the aim of the study is to create a theoretical framework for the potential impact of technological developments in the form of blockchain, artificial intelligence, big data, cloud computing system, which are defined as smart accounting applications in the development process of accounting and the digital transformation of accounting.