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Chapter 13
The Effects of Digital Transformation
Process on Accounting Profession
and Accounting Education
Bilal Zafer Berikol and Mustafa Killi
Abstract Information and Communication Technology (ICT) has been developed
very rapidly, so our age has been characterized as the information age. Rapid tech-
nological developments cause significant changes in micro and macroeconomic
levels. With the rapid change in ICT, mobilization has become a valuable tool in
our age when knowledge is the most valuable asset. ICT can be described as a
range of information, electronics and telematics technologies, using modern micro-
electronics, telecommunications, and computing to improve all kinds of appliances,
techniques and processes that influence different areas of human life. Recently, asso-
ciated with the digital transformation process, many enterprises have begun to use
modern cost and management accounting tools through institutional integrated infor-
mation systems. ICT competencies are one of the basic technical skills required by
accounting graduates. To meet this requirement and help students to be ready for
working life, the accounting programs of universities are required to include ICT
software tools in accounting courses. Studies show that integrated information tech-
nologies are used in accounting courses as limited. Students who take accounting
education must be educated to know the data analytics for analyzing masses of big
data, to be knowledgeable about data security and cybersecurity, to be prepared for
developments in transition to digitalization. The profession of accounting is one of
the professions that have to keep up with the change in the world which is in the
process of rapid digitalization. It is thought that it is important to ensure equipped
with the latest technology of students who are studying in the field of accounting.
New technologies emerging in current accounting education are required to support
the learning development of students. Therefore, the use of digital technology tools
used in accounting in accounting education processes should be encouraged. Digital
technologies must play a supportive role in development in the learning process
B. Z. Berikol (B
)
Business Administration Department, Faculty of Kozan, Çukurova University, Adana, Turkey
e-mail: zaferberikol@gmail.com
M. Killi
International Trade and Logistic Department, Osmaniye Korkut Ata University (OKÜ),
Osmaniye, Turkey
© Springer Nature Singapore Pte Ltd. 2021
K. T. Çalıyurt (ed.), Ethics and Sustainability in Accounting and Finance, Volume II,
Accounting, Finance, Sustainability, Governance & Fraud: Theory
and Application, https://doi.org/10.1007/978-981-15-1928-4_13
219
220 B. Z. Berikol and M. Killi
of students in accounting education. In some universities, these information tech-
nology tools and systems are used to assist teaching in accounting courses to teach
their students to accounting concepts at the basic level. In this study, Documentary
Research Method, which is one of the qualitative research approaches, was used.
Documentary Research Method; It refers to collecting and organizing previously
obtained, archived, organized, and documented data from various sources (library,
internet, etc.) with an archive search, establishing meaningful connections on the
data instead of operational analysis and making some inferences. Thus, it is aimed
to contribute to the literature with this study.
Keywords Digital transformation ·Accounting profession ·Accounting education
13.1 Introduction
Since the 1990s, information and communication technology (ICT) has been devel-
oped very rapidly, so our age has been characterized as the information age. Rapid
technological developments cause significant changes in micro- and macroeconomic
levels. This new economic environment is called as “digital economy,”, “new econ-
omy” and “knowledge economy.” The most distinctive difference of the twenty-
first-century digital economy from the twentieth-century industrial economy is that
ICTs play a dominant role as the basic innovation source (Quiggin 2014:140; Berikol
2008:3). In the studies conducted in this field in the early 2000s, the aim was to raise
awareness and transform into information society under the name of information
society. However, as a result of the developments at the global level, the concept
of digital society has been highlighted instead of transforming it into information
society (Türker 2017:213). The basic characteristics of this new economy based on
information and communication are continuous accelerating technological develop-
ments, uncertainty of the differences between industry branches, increasing infor-
matics and knowledge-intensive activities, globalization of markets, formation of big
data masses, communication between objects through the Internet. Nowadays, tech-
nological developments become effective in every field and exercise influence over
both societies and professions. When we consider the concept of digital economy in
general, it can be said that it covers to proseses collecting, processing, transform into
and distributing of information (Erdo˘gan 2004:39). In traditional economies, infor-
mation is collected, processed and distributed. However, the distinctive character
of the digital economy is that there are advanced-complex computer systems and
software programs that collect, process, transform and distribute information much
faster than in traditional economies (Nordhaus 2002: 5). The table below shows some
features of the digital economy (Table 13.1).
Now it is seen that digitalization is more important in our daily lives, can be found
and is accessible for everyone with devices such as computer, notepad or smartphone;
it becomes an integral part of our daily life with social networks and becomes a vital
necessity (Arraou 2016:53). Digital transformation is not only regarded to the use of
13 The Effects of Digital Transformation Process … 221
Table 13.1 Characteristics of digital economy
Knowledge economy The most important strength of firms is
knowledge not production factors
It is a digital economy Digital economics which provides cheaper and
reliable communication is essential
It forms the virtual world With the formation of virtual markets, the
inter-agency economic process has started to
realize in virtual markets
Molecule-based economy In the digital economy, the foundation of
enterprises is the individual. The individual
operates on its own, and the new component
infrastructure will grow through the equipment
that the individual has established
Network economy Countries and businesses are building
informatics infrastructure networks among
themselves. Without the power of informatics, it
is impossible to operate the digital economy
It will eliminate the intermediaries Many institutions in the private and public sector
will have direct contact with their consumers
through networks, and intermediaries will be
largely eliminated
The basis of the new economy is innovations The principle of the firms is to pass by
themselves the fashion of the products they
produce. If they do not do it themselves, another
company will do it
It is a global economy The role of knowledge is to create a single world
economy. The result of digital economy is
globalization
New media sector The key sector in the digital economy is the
media sector that the most use to informatics
technologies
Speed Speed in terms of business success and economic
activities is the key variabl
Source Tapsco t t 1996
technology, but also about achieving competitive advantage using technology (Main
et al. 2018:19). The effects on all areas of daily life of digital transformation have
been that so fast and effective with technological and infrastructure innovations,
staying away from the online world means put a serious distance with success and
improvement. As a result of this new understanding, e-transformation also makes it
a part of the electronic world (www.soykanozcelik.wordpress.com, 25.11.2018).
Nowadays, the accounting profession has entered into an important change and
development process at the global level with the developments in information and
communication technologies. With the development of information technologies,
accounting practices started to be made in electronic environment in both public
and private sectors. In this context, the informatics systems used by the Republic
222 B. Z. Berikol and M. Killi
of Turkey Ministry of Finance and Treasury are accepted as an example for public
financial management systems among the world countries (Tektüfekçi 2013: 83).
It is seen that the developments in information and communication technolo-
gies affect the thinking and practice of accounting education in the world and in
our country. At the present time, depending on the development of information
technology, paper and pen are replaced by e-invoice, e-declaration and e-book and
it is thought that educated staff will be needed in the subjects such as indepen-
dent auditing, fraud, unfair competition, loss of tax base, information security in
accounting profession. In this sense, the accounting personnel need to keep up with
the digital transformation.
13.2 Literature Reviews
Several studies conducted by some researchers on the contributions to accounting
profession and accounting education of digital technologies are summarized below.
˙
I¸sgüden Kılıç and Anadolu (2018) aimed to investigate the effect of accounting
practices developed in the digital age on the prevention of accounting frauds that may
arise in enterprises. For this purpose, they conducted a survey on accounting profes-
sionals and concluded that digital technologies would contribute to the prevention
and detection of accounting fraud.
Ci˘ger et al. (2018) investigated the effects on accounting applications and
accounting education of big data, which is one of the components of Industry 4.0.
In this study, it is stated that big data which enterprises benefit from in every field
will make important contributions to accounting applications and universities that
providing education undergraduate and graduate level in accounting field will meet
the need of qualified labor force by integrating big data subjects into curriculum
programs by cooperating with both professional organizations and related technology
enterprises.
Aslan and Özerhan (2017) conducted a survey on how big data will affect the
accounting profession in the next 10 years. According to the results of the survey,
they found that accounting profession members had different perspectives on the
impact on the accounting profession of the big data according to the demographic
variables.
In a study conducted by Ta¸skıran (2017), he sought answers to the question of
how higher education institutions and academicians could be given more effective
training to student groups with different trends and expectations in the digital age.
For this purpose, by examining related studies in worldwide is discussed how to
adapt to the digital age in the field of higher education in Turkey and tried to give
answers.
In the study conducted by Koral Gümü¸so˘glu (2017), the effects on the digital
transformation process of the main factors such as changing social demands, learner,
13 The Effects of Digital Transformation Process … 223
instructive profile and institutional understanding with the widespread use of infor-
mation technologies and what to pay attention to the struggle against difficulties
faced during this change were discussed.
Parlak (2017) aimed to analyze the outcomes and results of the practice, after
evaluating the opportunities in education in the digital age in general, examining
new and best practices related to digital learning environments and applications.
In the study conducted by Pan and Seow (2016), it was emphasized that the
widespread use of information technologies in enterprises in digital age changed
the nature of accounting activities and this situation spread use of information tech-
nologies among accounting professionals. In the research, it aims to review selected
articles published between 2004 and 2014 based on selected search phrases. The find-
ings of the review may serve as an important input for current and future accounting
curriculum revisions.
Gaviria et al. (2015), in their study, aim to reflect on the use of information and
communication technologies in accounting education as a strategy to improve the
learning and teaching processes of the students of the Finance Department of the
Medellin Institute of Technology. In this study, the virtual learning object and the
teaching method are suggested to provide students with the ability to better teach,
interpret and analyze accounting programs through a virtual mediator.
Vendruscolo and Behar (2015) tried to determine what competencies are required
for accounting teaching in the digital age by a survey study applied to the lecturers
who give accounting courses in Brazilian universities. According to the results of the
study, accounting instructors emphasized the need for continuing education in order
to adapt to the ever-developing digital technology.
13.3 The Effects of Digital Transformation on Accounting
Profession
With the rapid change in ICT, mobilization has become a valuable tool in our age
when knowledge is the most valuable asset. ICT can be described as a range of
information, electronics and telematics technologies, using modern microelectronics,
telecommunications and computing to improve all kinds of appliances, techniques
and processes that influence different areas of human life (Gaviria et al. 2015: 994).
Therefore, ICTs can be based on all kinds of information processing and informatics
tools that process, store, summarize, improve and provide information to communi-
cate, share and socialize. Bill Gates (1999) calls this the “Digital Nervous System.”
In order to operate in the digital age, a new digital infrastructure is needed which is
similar to the human nervous system. This infrastructure consists of digital processes
that enable an enterprise to perceive the environment, show the necessary reactions,
determine the customer needs and the dangers of the competitors and take the neces-
sary decisions when needed. This system requires both hardware and software, and
224 B. Z. Berikol and M. Killi
enables companies to work smoothly, to react quickly to emergencies and opportu-
nities, and to transmit the necessary information to company employees in a timely
manner (Türker 2017:213).
As today’s modern business world is strongly linked to technological advances in
many ways, the impact on business functions of technology is enormous (Özdo˘gan
2017: 210) and digitalization, artificial intelligence, the 4th Industrial Revolution
and the e-practices will bring the accounting profession to a very different situation
than it is today (Tekba¸s2017). Progress in information technology has changed the
accounting function in businesses and the role of accountants (Seethamraju 2010:1).
Accounting records transactions and events that are expressed in monetary terms.
Although these records have been physical records in the past, they are now almost
completely digital. For example, toward the end of year 2000, while only one-quarter
of all the world’s stored information was digital (Cukier and Mayer-Schoenberger
2013:28), today more than 98 percent of this information is digital (Warren et al.
2015:397). It is stated that the institutions have stored much more data in the last
two years than the data collected in the previous 2000 years (Syed et al. 2013: 2448).
These developments in the technological area also affect the accounting practices
(Aslan and Özerhan 2017:868). Nowadays, computer competence has become an
important part of the technical ability of an accountant. All companies use a comput-
erized accounting system and various management accounting tools provided by
information technologies. These systems use various computer functions to properly
record financial information and to generate financial statements and reports. There-
fore, accounting application software is widely used, and now employers expect
accounting graduates to have expertise in accounting software (Hancock et al. 2009:
57).
MYOB, QuickBooks, NetSuite, AccountEdge and Sage Peachtree are some of
the most popular computerized accounting systems used by small and medium-
sized enterprises (SMEs) all over the world. These software packages help SMEs
manage inventory, customers, sellers, employees, payroll, debtor current accounts,
payee cu Instutional integrated information systems such as SAP, Oracle, which
provide support for accounting and other commercial functions, have been used by
large enterprises in recent years.rrent accounts, costing, banks, fixed assets, finan-
cial statements and reports (Seethamraju 2010: 4). In addition, many companies
use various advanced management accounting tools such as activity-based costing,
balanced scorecard and strategic corporate governance. These tools are information
and communication technologies and are placed in advanced ICT solutions. Data
mining, data warehouse and Extensible Business Reporting Language (XBRL) are
other technologies used. In addition, with the increasing importance of Big Data
that one of the components of Industry 4.0, finance and accounting experts are
expected to have technical and analytical skills. It is stated that businesses will have
the tools to collect and store various big amounts of data and therefore accoun-
tants will be expected to estimate the company’s financial performance, to develop
budgets, to have the skills to use non-financial data and to assist decision-making
process (Morgan 2015).
13 The Effects of Digital Transformation Process … 225
Table 13.2 Profession
groups that are the most
suitable to automation
Possibility Profession
0,99 Tele marketer
0,99 Tax advisors
0,98 Insurance experts
0,98 Referee and other sport officer
0,98 Law reporter
0,97 Waitstaff
0,97 Estate agents
0,97 Farm laborer brokers
0,96 Secretary and executive assistants
0,94 Couriers
Source Frey and Osborne 2015
The process of digital transformation that emerged with technological devel-
opments shows that in the future approximately 40% of the work of accounting
professional will disappear. The work of accounting professionals such as payrolling,
bookkeeping and submitting declarations is predicted to be the most affected by the
digital transformation process (www.ismmmo.org.tr, 26.05.2018). In the digitaliza-
tion process, profession groups that are the most suitable to automation are shown
in Table 13.2.
In the second line of Table 13.2, it is seen that tax advisors which is a branch
of the accounting profession is the second profession group that is most prone to
automation.
According to Sevim (2009: 36–41), it is seen that the use of digital accounting
applications provides many benefits to enterprises. Approval of transactions, closing
accounts and creating financial statements has gained speed, routine transactions have
begun to be realized easily and quickly with fewer errors, and thus the efficiency of
decreasing accounting works has increased. As collection of receivables and payment
of debts can be realized in a planned manner, effectiveness and efficiency in the cash
management can be ensured. As security measures were increased, efficiency was
ensured in internal control and auditing. In America and European countries, attention
has been drawn to the changes that the accounting profession will experience in the
digital age for many years. According to Islam (2017), the accounting profession will
face important changes in the next three decades, and professional organizations, their
members and educational institutions should respond. It is stated that the developing
smart and digital technology will affect the future of the accounting profession and
that there are works of professional organizations and academicians on this subject
but not enough.
226 B. Z. Berikol and M. Killi
13.4 The Effects on Accounting Education of Digital
Transformation
It is clear that it is necessary to have knowledgeable and sufficient human resources
in order to achieve success in this process where digital transformation is rapidly
occurring. However, it is of great importance to realize many similar investments
with the cooperation of the state and private sector in order to meet the needs across
the country. After solving the quantitative problem, it is necessary to focus more
on the subject of qualification and curriculum under Industry 4.0. Countries such
as Germany, determining a state program on this subject, have been updating their
curricula (www.kalder.org, 30.11.2018).
Today, students who continue their university education are the last representatives
of the Y Generation1. Y Generation students are significantly different from previous
generations with their enthusiasm for technology, their use of multimedia and online
solutions. Most Y Generation students often use media tools to better understand
the content of the courses (Seethamraju 2010: 9). Prensky (2001: 2) describes the Y
Generation as digital natives and the X Generation as digital immigrants. Students
identified as digital natives speak digital languages such as Internet, video games and
computers as in native languages. The defenders of this idea argue that this generation
not only has advanced skills in the use of digital technologies, but also because
they are constantly exposed to these technologies, they act differently and develop
different learning styles (Margaryan et al. 2011:430). Therefore, the education system
should be restructured to meet the needs of this new generation that closely follows
the technology (Koral Gümü¸so˘glu 2017:33).
Universities are required to act strategically on physical facilities, technical infras-
tructure and professional development to attract the best students and offer them an
effective learning environment. Higher education institutions which can achieve this
take a significant competitive advantage (Dede 2005: 15–19). Digital technologies
must play a supportive role to development in the learning process of students in
accounting education. In some universities, these information technology tools and
systems are used to assist teaching in accounting courses to teach their students to
accounting concepts in the basic level. One of the important effects on accounting
education of the digital transformation process is gradually increasing interest to the
digital game-based learning approach in recent years. Digital game-based learning
which brings together learning and entertainment is a teaching strategy structured
through computer-based applications. Whether digital game-based learning is an
effective tool for accounting teaching or it is a way to increase student motivation is
discussed by accounting educators (Carenys and Moya 2016: 598).
New technologies emerging in current accounting education are required to
support learning development of students. Therefore, the use of digital technology
tools used in the accounting in accounting education processes should be encour-
aged. The information technology components required to become an accounting
1The generation which was born in 1980–1999 and took place in as Y Generation in the human
resources literature.
13 The Effects of Digital Transformation Process … 227
professional in accordance with IES 2 (Initial Professional Development-Technical
Competence) International Training Standard 2 which constitutes the content of the
accounting profession education programs published by the International Federation
of Accountants (IFAC) should include the following topics and qualifications (IFAC
2014:7):
•To be able to analyze the adequacy of general information technology controls
and related application controls,
•To be able to explain the contribution of information technology in data analysis
and decision making,
•To be able to use information technology to support decision making with business
analytics.
In accounting educations, the accounting professionals are expected to gain the
knowledge and skills to obtain at least one or more of the roles of informatics systems
manager, designer or controller. At the licensing point, IFAC states that it is in the
expectation that the accounting professionals will have competence in at least one of
the above-mentioned roles (Fidan and Suba¸sı, 2015: 92). Accounting professional
organizations such as IFAC strongly attach importance to the integration of ICT-
related courses with accounting programs (Pan and Seow,2016:168). In the report
named “What students need to succeed in a rapidly changing business world” which
was published by PwC2to accounting students are recommended the new skills that
are likely to be needed as well as basic accounting skills. This new skill is indicated
below (Pwc 2015: 11):
1. Ability to research and identify anomalies and risk factors in underlying data,
2. Find out new sources of data and use insights to add new value to the business,
3. An ability to understand relational and non-relational databases,
4. The ability to use multivariate statistics from extraction, inference statistics, visu-
alization tools, optimization methods, machine learning and estimated analysis
tools,
5. Ability using new data analysis techniques and algorithms, to insulate
and research specific transactions that might have led to changes to the
data/accounting ledgers.
In the modern world, technological developments, social change and innovative
thinking are inevitable. Undoubtedly, the future of the accounting profession will
be digital. Traditional methods (paper, checkbook, receipts, etc.) will eventually be
eliminated, and everything will be done through digital-based accounting. In order for
the accounting profession not to be defeated to technological changes, it is seen that it
is necessary to restructure the accounting vocational education in this framework by
determining the changes in the technological field in the future (Tekba¸s2017). In the
report, PwC (2015: 13) made a curricula suggestion to develop new technical skills
demanded by companies. This curriculum recommendation is given in Table 13.3.
2PwC: Price Waterhouse and Coopers & Lybrand which is a global company in the field of auditing
and management advisory service.
228 B. Z. Berikol and M. Killi
Table 13.3 New curriculum
recommendation Four levels of focus
Advanced
(year 5/master’s in
accounting)
Advanced computing/statistics
applied in accounting courses
Application
(year 3, 4/accounting major)
Applications in accounting
major courses
Intermediate
(year 3/expanded business
core for accounting)
Computing/statistics
Foundation
(year 1, 2/business core)
Computing/statistics
Source Pwc 2015:13
The study conducted by Coyne et al. (2016: 168) recommended topics such
as cloud computing, data analytics, ER diagrams, file systems, hardware, infor-
mation lifecycle, IT controls, NoSQL, open-source software, operation system,
process diagrams, relational database model, SQL and virtualization for undergrad-
uate and graduate courses. Besides, Gamage (2016:601) recommends an integrated
approach to place data analytics topics into present courses such as business statis-
tics, accounting information systems, financial accounting, managerial accounting,
auditing and taxation. In this sense, training of instructors who will give these lessons
is gaining importance.
Students who take accounting education must be educated to know the data
analytics for analyzing masses of big data, to be knowledgeable about data security
and cyber security, to be prepared for developments in transition to digitalization.
The profession of accounting is one of the professions that has to keep up with the
change in the world which is in the process of rapidly digitalization. It is thought
that it is important to ensure equipped with latest technology of students who are
studying in the field of accounting.
13.5 Conclusion
In recent years, associated with the digital transformation process, many enterprises
have begun to use modern cost and management accounting tools through institu-
tional integrated information systems. ICT competencies are one of the basic tech-
nical skills required by accounting graduates. In order to meet this requirement and
help to students to be ready for working life, the accounting programs of universities
are required to include ICT software tools in accounting courses. Studies show that
integrated information technologies are used in accounting courses as limited. In
order to prepare graduates to the future, it is important to embed in the accounting
courses given in the related sections of the digital technologies used in the accounting
applications.
13 The Effects of Digital Transformation Process … 229
Consequently, there is a need to review the existing accounting curricula to ensure
to transfer into practice new curricula to have a strong foundation in data analytics.
In this context, there is a lot of works to be done for accounting educators to prepare
students for digital future.
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Bilal Zafer Berikol is an Assistant Professor (Asst. Prof.) at Business Administration Depart-
ment, in the Faculty of Kozan in Çukurova University, Turkey. He received Bachelor’s Degree
from Mersin University in Business Administration Department in 1998. Then, he completed
13 The Effects of Digital Transformation Process … 231
Master’s Degree from Mersin University in Department of Tourism Business Administration
and Hospitality in 2003. Afterwards, He graduated from Accounting Ph.D. in Çukurova Univer-
sity (2014). His areas of interest include Cost and Management Accounting, Auditing and Data
Analytics. He has participated in many international and national conferences and has many
publications on several topics.
Mustafa Killi is Associate Professor in International Trade and Logistic Department at Osmaniye
Korkut Ata University (OKÜ), in Turkey. He received Bachelo’s degree in Public Administra-
tion at Uluda˘g University, Master’s degree and Ph.D. in Business Administration from Kahraman-
mara¸sSütçü˙
Imam University (KSÜ) , Turkey in 1994, 2005 and 2014 respectively. His areas of
interest include Financial Accounting, Cost and Management Accounting, International Financial
Reporting Standarts. He has participated in many national and international conferences and has
many publications on various topics.
