Investigation of E-Transformation Perceptions of Accounting Professional Members Within the Scope of New Communiques: Case of Uşak

Abstract

In this study, it is aimed to evaluate the perceptions of professional accountants about ETransformation. E- Transformation required the necessity of minimizing the error or cheating events especially in the accounting records and editing the proof documents and making the control over the electronic system, not manpower. In this context, E-Transformation practices are carried out in accounting for purposes such as detecting the informal economy of the Ministry of Treasury and Finance, preventing tax losses and smuggling, establishing an active control system, and intervening in possible tricks in a timely manner. The aim of the study is primarily to explain the necessity of E-Transformation and the E-Transformation transition process, EInvoice, E-Archive Invoice, E-Ledger, and the importance of digital transformation of E-Dispatch for professional accountants. Then, in the study, a literature review was made about ETransformation. Within the scope of the research, data were collected by applying face-to-face questionnaire with 140 independent accountants working independently with the title of CPA Certified Public Accountant operating in the city of Uşak. As a result of analyzing the collected data, it was seen that there was no significant difference between the levels of male and female application.