In recent years, with the rapid change in internet technology and the rapid increase in the rate of use of internet-based applications, it has led to significant developments both in terms of society and businesses. Particularly, the interest of global investors in international capital markets and the fact that financial and non-financial information needed by users who will invest in these markets are accurate, realistic, timely, fast and easily accessible, necessitated the use of information technologies (IT). IT has changed the way in which financial and non-financial information is recorded, stored, processed, disseminated and reported so that businesses can survive and adapt to these developments by capturing the global competitive advantage. With the widespread use of developments in information technologies in businesses, it is necessary to examine the benefits of technological developments on accounting information systems (MBS). Cloud accounting, blockchain and big data from new IT used in MBSs; Compared to normal electronic methods, it offers the advantages of recording, data storage, processing and reporting in different ways. Therefore, integrating information technologies into accounting practices is of great importance for accounting practitioners.