A PRAGMATIC APPROACH TO DIGITAL PARADIGM IN THE E-TRANSFORMATION PROCESS IN ACCOUNTING AND AUDITING ONTOLOGY WITH THEORETICAL AND PHILOSOPHICAL VIEW

In the study, the answers are tried to be found to these questions: “In which level are we in the e-transformation process taking place in Turkey in the view of theoretical and philosophical dimension of accounting and auditing practices?”, “In Turkey are we ready to e-transformation with e-practices?”. With this aim, the digital paradigm in electronic accounting and auditing practices ontology in Turkey, are studied with pragmatic approach by theoretical and philosophical dimension. As a part of e-transformation, all current electronic accounting documents, journal & ledgers and system is considered. Relative to the topic of the study web based research and one of the qualitative survey methods which are focus group interview is done. With the view of ontology, as a digital paradigm it is discovered that e-transformation is not a utopia