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Access to Science, Business, Innovation in the Digital Economy
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Published Online: Mar 2, 2023

Developing a maturity model to identify digital skills and abilities of accounting professionals: evidence from Turkey

Published Online: Mar 2, 2023

Resat KARCIOGLU

Email: rkarci@atauni.edu.tr
Ataturk University, Erzurum, Turkey

Fatih Omur BINICI

Email: fobinici@agri.edu.tr
Agrı Ibrahim Cecen University, Agri, Turkey
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Abstract:
The digital transformation process has led to the spread of new and advanced technologies in business environments. This situation has affected the accounting profession as well as many professions and has created new opportunities and risks. The biggest risk that arises is that accounting professionals must have up-to-date digital skills to stay relevant in the field. Determining the current digital skills of accounting professionals is important to meet this requirement and constitutes the source of motivation for the study. Objectives: The aim of this study is to investigate the level of digital abilities and skills that will enable accounting professionals to use current and advanced technologies developed as a result of digital transformation. Methods/Approach: This study used a survey method to collected data from 279 professional accountants working in Turkey’s leading industrial companies. The collected data was analyzed to develop a maturity model for digital skills and abilities. Results: According to the findings of the study, professional accountants have a high level of maturity in the technologies they use. However, there is a lack of talent and skill in emerging and evolving technologies that are not currently widely used in the workplace. This study benefits accounting educators, those with accounting career goals, and the development of digital skills and abilities in accounting professionals.
Keywords:
Digital competencies, Digital transformation, Accounting, Maturity model
Pages:
221-247
JEL Classification:
M15, M40, M41, O33
DOI:
https://doi.org/10.46656/access.2023.4.2(6)
How to cite:
Karcioğlu, R.; Binici, F.O. (2023). Evaluation of digital abilities and skills of accounting professionals with maturity model: evidence from Turkey. Access to science, business, innovation in digital economy, ACCESS Press, 4(2), 221-247, https://doi.org/10.46656/access.2023.4.2(6)
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