{"id":"https://openalex.org/W7214926596","doi":"https://doi.org/10.15869/itobiad.1956028","title":"Digital Transformation in Accounting: A Qualitative Study of Independent Certified Public Accountants","display_name":"Digital Transformation in Accounting: A Qualitative Study of Independent Certified Public Accountants","publication_year":2026,"publication_date":"2026-09-30","ids":{"openalex":"https://openalex.org/W7214926596","doi":"https://doi.org/10.15869/itobiad.1956028"},"language":"tr","primary_location":{"id":"doi:10.15869/itobiad.1956028","doi":"https://doi.org/10.15869/itobiad.1956028","is_oa":true,"landing_page_url":"https://doi.org/10.15869/itobiad.1956028","pdf_url":"https://dergipark.org.tr/en/download/article-file/6036673","source":{"id":"https://openalex.org/S2764848467","display_name":"\u0130nsan ve Toplum Bilimleri Ara\u015ft\u0131rmalar\u0131 Dergisi","issn_l":"2147-1185","issn":["2147-1185"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["erih-plus","tr-dizin"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u0130nsan ve Toplum Bilimleri Ara\u015ft\u0131rmalar\u0131 Dergisi","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://dergipark.org.tr/en/download/article-file/6036673","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5022910629","display_name":"Fatih EK\u0130NLER","orcid":"https://orcid.org/0000-0002-4584-4173","observed_orcids":["https://orcid.org/0000-0002-4584-4173"]},"institutions":[{"id":"https://openalex.org/I240986617","display_name":"\u015e\u0131rnak University","ror":"https://ror.org/01fcvkv23","country_code":"TR","type":"education","lineage":["https://openalex.org/I240986617"]}],"countries":["TR"],"is_corresponding":true,"raw_author_name":"Fatih Ekinler","raw_affiliation_strings":["\u015eIRNAK \u00dcN\u0130VERS\u0130TES\u0130, C\u0130ZRE MESLEK Y\u00dcKSEKOKULU"],"raw_orcid":"https://orcid.org/0000-0002-4584-4173","affiliations":[{"raw_affiliation_string":"\u015eIRNAK \u00dcN\u0130VERS\u0130TES\u0130, C\u0130ZRE MESLEK Y\u00dcKSEKOKULU","institution_ids":["https://openalex.org/I240986617"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5022910629"],"corresponding_institution_ids":["https://openalex.org/I240986617"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"15","issue":"3","first_page":"2296","last_page":"2319"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13287","display_name":"Robotic Process Automation Applications","score":0.9926999807357788,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13287","display_name":"Robotic Process Automation Applications","score":0.9926999807357788,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.006099999882280827,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13346","display_name":"Digital Transformation in Financial Services","score":0.0005000000237487257,"subfield":{"id":"https://openalex.org/subfields/2000","display_name":"General Economics, Econometrics and Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/digital-transformation","display_name":"digital transformation","score":0.8100000023841858},{"id":"https://openalex.org/keywords/accounting-profession","display_name":"accounting profession","score":0.9670000076293945},{"id":"https://openalex.org/keywords/accounting-education","display_name":"accounting education","score":0.718999981880188},{"id":"https://openalex.org/keywords/digital-skills","display_name":"digital skills","score":0.9940000176429749},{"id":"https://openalex.org/keywords/data-security","display_name":"data security","score":0.7680000066757202},{"id":"https://openalex.org/keywords/technology-infrastructure","display_name":"technological infrastructure","score":0.7960000038146973},{"id":"https://openalex.org/keywords/accounting-process-efficiency","display_name":"accounting process efficiency","score":0.5080000162124634}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7638000249862671},{"id":"https://openalex.org/C126082660","wikidata":"https://www.wikidata.org/wiki/Q4252370","display_name":"Digital transformation","level":2,"score":0.7527999877929688},{"id":"https://openalex.org/C46304622","wikidata":"https://www.wikidata.org/wiki/Q374814","display_name":"Certification","level":2,"score":0.6862999796867371},{"id":"https://openalex.org/C2993691991","wikidata":"https://www.wikidata.org/wiki/Q326653","display_name":"Public accounting","level":3,"score":0.48399999737739563},{"id":"https://openalex.org/C100521375","wikidata":"https://www.wikidata.org/wiki/Q2015382","display_name":"Competence (human resources)","level":2,"score":0.46619999408721924},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.45730000734329224},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.41999998688697815},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.4056999981403351},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.3871000111103058},{"id":"https://openalex.org/C2780876879","wikidata":"https://www.wikidata.org/wiki/Q3054749","display_name":"Meaning (existential)","level":2,"score":0.37790000438690186},{"id":"https://openalex.org/C190248442","wikidata":"https://www.wikidata.org/wiki/Q839486","display_name":"Qualitative research","level":2,"score":0.3644999861717224},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.329800009727478},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.3160000145435333},{"id":"https://openalex.org/C2776475305","wikidata":"https://www.wikidata.org/wiki/Q29627","display_name":"Public interest","level":2,"score":0.3027999997138977},{"id":"https://openalex.org/C126415523","wikidata":"https://www.wikidata.org/wiki/Q7233247","display_name":"Positive accounting","level":4,"score":0.2971000075340271},{"id":"https://openalex.org/C204241405","wikidata":"https://www.wikidata.org/wiki/Q461499","display_name":"Transformation (genetics)","level":3,"score":0.27070000767707825},{"id":"https://openalex.org/C26760741","wikidata":"https://www.wikidata.org/wiki/Q160402","display_name":"Perception","level":2,"score":0.2612000107765198},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.25279998779296875},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.25060001015663147}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.15869/itobiad.1956028","doi":"https://doi.org/10.15869/itobiad.1956028","is_oa":true,"landing_page_url":"https://doi.org/10.15869/itobiad.1956028","pdf_url":"https://dergipark.org.tr/en/download/article-file/6036673","source":{"id":"https://openalex.org/S2764848467","display_name":"\u0130nsan ve Toplum Bilimleri Ara\u015ft\u0131rmalar\u0131 Dergisi","issn_l":"2147-1185","issn":["2147-1185"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["erih-plus","tr-dizin"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u0130nsan ve Toplum Bilimleri Ara\u015ft\u0131rmalar\u0131 Dergisi","raw_type":"journal-article"},{"id":"pmh:oai:dergipark.org.tr:article/1956028","doi":null,"is_oa":true,"landing_page_url":"https://dergipark.org.tr/en/pub/itobiad/article/1956028","pdf_url":null,"source":{"id":"https://openalex.org/S2764848467","display_name":"\u0130nsan ve Toplum Bilimleri Ara\u015ft\u0131rmalar\u0131 Dergisi","issn_l":"2147-1185","issn":["2147-1185"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["erih-plus","tr-dizin"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u0130nsan ve Toplum Bilimleri Ara\u015ft\u0131rmalar\u0131 Dergisi, Vol. 15 No. 3","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.15869/itobiad.1956028","doi":"https://doi.org/10.15869/itobiad.1956028","is_oa":true,"landing_page_url":"https://doi.org/10.15869/itobiad.1956028","pdf_url":"https://dergipark.org.tr/en/download/article-file/6036673","source":{"id":"https://openalex.org/S2764848467","display_name":"\u0130nsan ve Toplum Bilimleri Ara\u015ft\u0131rmalar\u0131 Dergisi","issn_l":"2147-1185","issn":["2147-1185"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["erih-plus","tr-dizin"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u0130nsan ve Toplum Bilimleri Ara\u015ft\u0131rmalar\u0131 Dergisi","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/4","display_name":"Quality education","score":0.5385000109672546}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7214926596.pdf","grobid_xml":"https://content.openalex.org/works/W7214926596.grobid-xml"},"referenced_works_count":36,"referenced_works":["https://openalex.org/W1791587663","https://openalex.org/W1971587581","https://openalex.org/W2012410551","https://openalex.org/W2057012437","https://openalex.org/W2103879113","https://openalex.org/W2129660502","https://openalex.org/W2596072121","https://openalex.org/W2754799758","https://openalex.org/W2774720333","https://openalex.org/W3108014617","https://openalex.org/W3143006960","https://openalex.org/W3161204872","https://openalex.org/W4200400623","https://openalex.org/W4205335379","https://openalex.org/W4214583112","https://openalex.org/W4223493152","https://openalex.org/W4281908670","https://openalex.org/W4282593310","https://openalex.org/W4285444868","https://openalex.org/W4289321556","https://openalex.org/W4293102762","https://openalex.org/W4316253967","https://openalex.org/W4360988304","https://openalex.org/W4379014679","https://openalex.org/W4385428626","https://openalex.org/W4387321473","https://openalex.org/W4389483628","https://openalex.org/W4393147548","https://openalex.org/W4393850534","https://openalex.org/W4402983979","https://openalex.org/W4414155639","https://openalex.org/W6892626373","https://openalex.org/W7093363271","https://openalex.org/W7117485652","https://openalex.org/W7118986519","https://openalex.org/W7166712785"],"related_works":["https://openalex.org/W7112161252","https://openalex.org/W7034610074","https://openalex.org/W4402358007","https://openalex.org/W4411555766","https://openalex.org/W7170132825","https://openalex.org/W4391369664","https://openalex.org/W4317425910","https://openalex.org/W3095368241","https://openalex.org/W4415974702","https://openalex.org/W7160177903"],"abstract_inverted_index":{"In":[0,20,128,236],"recent":[1],"years,":[2],"the":[3,17,22,41,47,61,75,83,90,93,109,163,175,179,208,247,250],"digital":[4,29,33,48,64,84,98,112,121,209,231,252,275],"transformation":[5,34,49,65,85,122,210,232,253],"experienced":[6,50,86,211,258],"across":[7],"professions":[8],"has":[9,31],"also":[10],"brought":[11],"a":[12,131],"number":[13],"of":[14,24,43,54,63,77,97,111,120,135,166,197,249,264],"innovations":[15],"to":[16,28,59,274],"accounting":[18,26,36,44,52,67,116,213,221,242],"profession.":[19],"particular,":[21],"transfer":[23],"some":[25],"transactions":[27,222],"environments":[30],"made":[32],"in":[35,51,87,174,177,195,212,220,246],"more":[37],"evident.":[38],"Therefore,":[39],"evaluating":[40],"views":[42,76,105],"professionals":[45],"regarding":[46,82,138,259],"is":[53],"importance.":[55],"This":[56],"study":[57,91],"aims":[58],"determine":[60],"effects":[62],"on":[66,106],"processes":[68],"and":[69,95,103,118,141,193,199,201,218,223,254,262,272],"Certified":[70,79,158,167,226],"Public":[71,80,159,168,227],"Accountants":[72,81,160,228],"by":[73],"revealing":[74],"independent":[78,157,225],"accounting.":[88],"Accordingly,":[89,203],"examines":[92],"advantages":[94],"disadvantages":[96],"transformation,":[99],"expectations":[100],"from":[101],"institutions":[102],"organizations,":[104],"e-transformation":[107],"applications,":[108],"adequacy":[110],"competence":[113],"acquired":[114],"through":[115],"education,":[117],"perceptions":[119],"as":[123,233],"an":[124,234],"opportunity":[125],"or":[126],"threat.":[127],"this":[129,149],"direction,":[130],"question":[132,150],"form":[133],"consisting":[134],"6":[136],"questions":[137,145],"demographic":[139],"characteristics":[140],"5":[142],"semi-structured":[143],"open-ended":[144],"was":[146,172,183,205,239],"created.":[147],"Using":[148],"form,":[151],"interviews":[152],"were":[153,188],"conducted":[154],"with":[155,162,268],"13":[156],"registered":[161],"Mardin-\u015e\u0131rnak":[164],"Chamber":[165],"Accountants.":[169],"Descriptive":[170],"analysis":[171],"used":[173],"study,":[176],"which":[178],"qualitative":[180],"research":[181],"method":[182],"employed.":[184],"The":[185],"findings":[186],"obtained":[187],"divided":[189],"into":[190],"main":[191],"themes":[192],"subthemes":[194],"terms":[196],"content":[198],"meaning":[200],"interpreted.":[202],"it":[204,238],"determined":[206],"that":[207,224,241,255],"provides":[214],"speed,":[215],"time":[216],"savings,":[217],"efficiency":[219],"generally":[229],"perceive":[230],"opportunity.":[235],"addition,":[237],"concluded":[240],"education":[243],"remains":[244],"inadequate":[245],"face":[248],"ongoing":[251],"problems":[256],"are":[257],"technical":[260],"infrastructure":[261],"lack":[263],"training,":[265],"risks":[266],"associated":[267],"ensuring":[269],"data":[270],"security,":[271],"adaptation":[273],"transformation.":[276]},"counts_by_year":[],"updated_date":"2026-11-13T13:42:25.865203","created_date":"2026-10-01T00:00:00"}
