Investigating the Benefits of Electronic Accounting Applications for Accounting Professionals with Analytical Hierarchy Process

Abstract

Electronic accounting applications occupy a pivotal position in the professional accounting landscape, largely due to the technological advancements they facilitate. Electronic accounting applications facilitate the work of professional accountants, create standards in the transactions made, save professional accountants in terms of time and manpower, and increase the reliability of the data created. This study aims to investigate the benefits of electronic accounting applications for professional accountants. To this end, multi-criteria decision-making methods are applied in the study, and it is analysed in which aspects electronic accounting applications offer more benefits. The analytical hierarchy process (AHP) was selected as the preferred method for this study, as it is one of the most widely used multi-criteria decision-making methods. The data used in the study was obtained from interviews with professional accountants who are experts in their field. The advantages of electronic accounting applications for professional accountants are examined under five main headings. The criteria expressed as the benefits offered by electronic accounting applications are as follows: ease of auditing, time savings, reduction in labour, ease of accessibility and increased safety. As a result of the application of the analytical hierarchy process method, it has been concluded that electronic accounting applications provide the most benefit to professional accountants in terms of saving time and then saving on the labour force used.