The rapid development of technology has brought significant changes by making accounting processes more efficient, accurate, and faster. This transformation is shaping the future of the accounting profession, making it necessary for accounting professionals to develop digital skills. Professionals can offer more efficient and reliable services by using digital tools such as automation, artificial intelligence, data analytics, and cloud-based software.

The aim of this study is to examine the effects of digital transformation on the accounting profession and emphasize the necessity of specialization in the profession. The model addresses the integration of digital tools into accounting processes and their reflection on professional practices. The hypothesis suggests that digital transformation makes accounting processes more efficient and that professional specialization will be a necessity for future accountants. With digitization, accountants are expected to adapt to new technologies and improve their data security and analytical competencies.