The Impact of Digitalization in the Accounting Profession on the Job Crafting of Self-Employed Accountants

Abstract

Purpose – This study aims to examine and evaluate the impact of digitalization activities which are rapidly increasing with technological developments, on the job craftiness of accounting professionals. Design/methodology/approach – Within the scope of the study, data were collected by survey method from independent accounting professionals working in Beylikdüzü and Avcılar districts of Istanbul province. In the analysis, Cronbach's Alpha reliability test, difference test, multiple comparison test, correlation and regression analysis were used in accordance with the purpose of the study. Findings – In light of the findings, it was concluded that digitalization activities have a statistically significant and positive effect on job crafting among accounting professionals (β=0.869; p<0.05). This shows that every increase in digitalization activities will be positively reflected in job crafting. It is thought that the study will be effective both in the implementation of the work to be done by accounting professionals who have made great efforts in digital transformation and in the decisions they will make regarding their work. Discussion – Although the study has been intensively studied in the literature within the framework of technological activities, the original value of the study is that it is examined within the scope of business agility and digitalization in the field of accounting. In addition to contributing to the literature, such studies conducted in the field of accounting can also be conducted in other fields in the future.