Transformation of The Turkish Accounting Profession on The Road to Digitalisation
Chapter from the book: Şenel, S. A. (ed.) 2025. The Effects of Digital Transformation on the Accounting Profession and Specia-lization in the Profession.

Görkem Çerikcioğlu Çelik
Sivas Science and Technology University

Synopsis

Digitalisation has caused fundamental changes in the accounting profession, transforming business processes, practices and the duties of professionals. Traditional accounting methods have been replaced by digital systems; applications such as e-ledger, e-invoice and e-declaration have contributed to the acceleration of accounting processes, decrease in error rates and increase in data security. When the historical development of accounting systems is analysed, it is seen that this transformation progressed in parallel with the Industrial Revolutions. Digitalisation has increased automation in accounting and made data processing and analysis processes more efficient. In this context, accounting professionals need to adapt to digital transformation and master new technologies such as artificial intelligence, big data analytics and blockchain. In Turkey, the effects of digital transformation in accounting systems are observed, and especially the e-accounting applications of the Revenue Administration contribute to the expansion of this process. However, despite the advantages of digitalisation, risks such as cyber security threats and data privacy should not be ignored. In the future, accountants will play critical roles in the strategic decision-making processes of businesses by using technology effectively. While accountants who adapt to digital transformation will sustain their profession, those who fail to adapt will risk losing their competitive advantage. Accordingly, the evolution of the accounting profession will depend on the ability to swiftly adapt to digital transformation and develop technological expertise.

How to cite this book

Çerikcioğlu Çelik, G. (2025). Transformation of The Turkish Accounting Profession on The Road to Digitalisation. In: Şenel, S. A. (ed.), The Effects of Digital Transformation on the Accounting Profession and Specia-lization in the Profession. Özgür Publications. DOI: https://doi.org/10.58830/ozgur.pub679.c2837

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Published

March 25, 2025

DOI