Digital transformation is causing radical changes in the accounting profession, reshaping the practice of the profession, business processes and specialization requirements. This transformation process has accelerated with technological advances and the integration of data analytics tools into accounting practices. Digitalization in the accounting profession; With the widespread use of artificial intelligence, blockchain, big data analytics and cloud-based accounting software, it increases automation in financial reporting processes, reduces error rates and makes decision-making processes faster and more reliable.

From the perspective of institutional isomorphism, it is seen that normative, coercive and imitative pressures are effective on professionals and businesses in the digital transformation process. While the compelling regulations introduced by regulatory authorities and professional organizations ensure the standardization of digitalization in the accounting profession; practices adopted under the leadership of large-scale enterprises and international organizations encourage an imitative adaptation process in the sector. In addition, the need to develop the digital skills of professionals emerges as a result of normative pressures.

This study examines the effects of digital transformation on the accounting profession within the framework of institutional isomorphism and discusses the processes of standardization in digital accounting practices and the requirements for professional specialization. The findings reveal that digitalization has made transformation inevitable in the accounting profession and that it has become necessary for members of the profession to increase their digital competencies in order to adapt to this change. In the future, it is expected that regulations regarding digitalization in the accounting profession will increase and technological developments will further shape professional practices.