DIGITAL ACCOUNTING TRANSFORMATION: A COMPARATIVE ANALYSIS OF TRENDS IN TURKEY AND DEVELOPED COUNTRIES (2011-2022)
DIGITAL ACCOUNTING TRANSFORMATION: A COMPARATIVE ANALYSIS OF TRENDS IN TURKEY AND DEVELOPED COUNTRIES (2011-2022)

Summary/Abstract: Digital transformation enables the widespread adoption of innovative technologies in accounting processes, optimizing businesses' decision-making processes and increasing the importance of the strategic advisory role. This study aims to examine the digital transformation of accounting processes and the usage rates of electronic accounting software in Turkey and selected developed countries between 2011 and 2022. While evaluating Turkey's position in the digital accounting transformation, the successes and shortcomings in the process are identified, and policy recommendations and business practices are presented for areas that need improvement.In this study, the numerical data obtained were used to assess Turkey's position in the digital accounting transformation and its comparative performance with developed countries, with significant contributions provided through the recommendations. When compared with developed countries in the digital accounting transformation process, it is observed that Turkey has made significant progress in certain areas, but there are still areas that need improvement. This study makes a significant contribution to the comparison of Turkey's digital accounting transformation with developed countries by employing multiple linear regression analysis and quadratic polynomial regression models, emphasizing the need to focus on addressing shortcomings and improving areas that require development.

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