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    DUYURU 2

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    DUYURU 1

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    tüm yazarların 

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    üye olması

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    Aksi takdirde

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Abstract


A RESEARCH ON THE FUTURE ACCOUNTANTS IN THE SCOPE OF ELECTRONIC ACCOUNTING PRACTICES
Enterprises and public institutions face a digital transformation that will entirely change the current business policies. The rapid changes and developments in information technologies have a significant impact on all partners who play an active role in maintaining the accounting profession. In terms of keeping up with the current electronic transformation (e-transformation), it is a critical issue for students which can be considered as future professional accountants, to have a good education and training process. The aim of this study is to determine the sufficiency level of the education received by the students who are the candidates of accounting profession, in terms of e-accounting, and to investigate the benefits and future of electronic accounting (e-accounting). For this purpose, a questionnaire was conducted for 1.133 students who have been educated in high school, associate degree, undergraduate and graduate level in Akdeniz University, Pamukkale University, Mehmet Akif Ersoy University, Süleyman Demirel University, Isparta University of Applied Sciences and vocational high schools. The results of the surveys were analyzed with the help of SPSS and AMOS that are the statistical analysis programs. In the application, descriptive statistics were prepared firstly, then explanatory and predicative factor analyzes were done and resgression analysis was used for hypothesis testing. As a result of the explanatory and predicative factor analyses, a three-dimensional perspective has been revealed in the form of e-accounting education, preparation for e-accounting and perception of the future of e-accounting. As a result, it is thought that students should be informed and directed about e-accounting and technological applications so that their future about e-accounting can be positively shaped.

Keywords
E-Accounting, Accounting Students, Accounting Education.


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