Attitudes towards e-bookkeeping in Turkey: Initial research

Abstract

Accounting profession has evolved and with the use of computer technology, many concepts related to accounting have emerged. This study considers one of such, e-bookkeeping, and uncovers the attitudes of accounting professionals towards e-bookkeeping practice in Turkey. An important point is that this practice has not gone into effect at the time this study is prepared, thus these attitudes are preliminary. The results yield that accounting professionals’ attitudes depend on five factors and these attitudes change solely according to the size of business.