Overcoming Barriers to E-Accounting Adoption: A Survey of Accountants in Turkey
Journal Title: Journal of Corporate Governance, Insurance, and Risk Management - Year 2023, Vol 10, Issue 1
Abstract
In recent years, advances in digital technology have rapidly permeated various business sectors and functions, leading to the digital transformation of numerous traditional paper-based accounting processes. Consequently, e-accounting practices such as e-invoicing, e-archiving, and e-bookkeeping have become increasingly widespread. Although e-accounting applications offer advantages such as cost and time savings, increased efficiency, and reliable data storage, there remain significant obstacles to their adoption. This study investigates the primary limitations hindering the use of e-accounting practices by surveying 100 practicing accountants in Istanbul, Turkey, in 2023. The findings reveal that the primary obstacles perceived by the accountants are an inadequate infrastructure and a lack of qualified personnel. Compared with previous studies on the topic, the sample frame in the present research comprises a wealthier, stronger, and more populous province. However, the results suggest that accountants in different provinces with varying levels of industrialization hold similar views regarding the drawbacks of e-accounting applications. Consequently, nationwide efforts to address infrastructure limitations and skills gaps are crucial for overcoming barriers to e-accounting adoption. By addressing these challenges, Turkish accountants and businesses can fully harness the benefits of digital technology.
Authors and Affiliations
Mehtap Baysal Artık, Veysel Kula
Keywords
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- EP ID EP732701
- DOI https://doi.org/10.56578/jcgirm100106
- Views 51
- Downloads 0
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