THE REFLECTION OF DIGITAL TRANSFORMATION ON ELECTRONIC ACCOUNTING PRACTICES IN THE EXTENT OF INDUSTRY 4.0 AND FINANCIAL ENGINEERING AS A PRAGMATIC APPROACH

In the extent of Industry 4.0 with digital transformation, the companies passed to current electronic accounting practices and applications. In the study, first of all Electronic Self-Employment Vouncher (e-Self-Employment Voucher /e-SEV) application and Electronic Producer Receipt (e-Producer Receipt/e-PR) application are examined which involved in the system on 01.01.2018 and after the practices of e-Invoice, e- Archive Invoice and e-Dispatch. Then this the use of electronic Ledger Declaration System (e-Ledger Declaration System) studied with the date of 01.01.2018 for the specified taxpayers, after the electronic journal & ledger practices in process. The digital practices in Turkey are analyzed with web sites and with focus group interview as a system of qualitative research. With this study the changing dimension of accounting profession, a financial engineering is studied with pragmatic approach