Accounting, which produces all the information needed about the business, is also referred to as the “information system” and is an open system that constantly renews itself. Naturally, the accounting profession is also a profession that is affected by globalization and technological developments, easily adapts to technological developments due to its structure, produces the information needed by financial information users, interprets and analyzes this information.

In parallel with the developments brought about by globalization and developing technology in the world economy, a number of changes have occurred in the accounting profession. One of the important changes in the field of accounting and accounting practices is digital transformation and another is the emergence of many different specialties such as, but not limited to, forensic accounting, lean accounting, medical accounting, environmental accounting and space accounting.

This study, which we call “The Effects of Digital Transformation on the Accounting Profession and Specialization in the Profession”, consists of nine chapters written by scientists from different universities. In the first chapter, “The Effects of Digital Transformation Process on Accounting Profession, Accounting Education and Accounting Professionals”, in the second chapter, “Problems and Solution Suggestions in Digital Transformation in Accounting Profession in Turkey”, in the third chapter, “Transformation of Turkish Accounting Profession on the Path of Digitalization”, in the fourth chapter, “Accounting Professionals' Acceptance of Digital Accounting Practices”, in the fifth chapter, “Artificial Intelligence Applications in Accounting Fraud Detection: The Role of Chatgpt and Model Comparisons”, chapter six, “The Transformative Role of Digitalization on Internal Control Systems: COSO 5.0 Model Proposal”, in the seventh chapter, “Environmental Accountin”, in the eighth chapter, “An Innovative Approach in Accounting Theories: Momentum Accounting” and in the ninth chapter, “The Effects of Digital Transformation in the Accounting Profession from the Perspective of Institutional Isomorphism”.

The responsibility for the opinions, suggestions, resources used and all kinds of content in the chapters in this study belongs to the authors.

I would like to thank our esteemed authors, Özgür Publishing House and its employees who contributed to the creation of this work, and on behalf of the authors who contributed to the work, I hope that the book will be useful to those who are interested.