Author(s): Sami KARACAN, Gökhan BAYRAM

Today's societies are undergoing a process of rapid change and transformation in the context of culture, technological and communicative developments. The Digital Information Age represents the transformation of the information and communication systems provided by their technological-based developments. This change and transformation on the basis of digital systems information and communication concepts has taken place in a new process with Industry 4.0. In a global sense, this paradigm that would enable their societies to communicate with each other has forced the cultural, social and economic structures of societies to change. The development of technology, economic changes and the change in the phenomenon of global competition have affected the business models of enterprises. The accounting profession, which enables the measurement and recording of economic activities, has also been significantly affected by this change. In today's volatile world, it is envisaged that the institutions and accountants providing accounting education will work together by sharing more information than in the past. With Industry 4.0, accounting will gain a new position and hardware structure. In this study, the effects of the change process experienced with Industry 4.0 on the accounting profession were examined.


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