Abstract:
Accounting is a discipline as old as human history, and with the last industrial revolution, it started to digitalize by taking a different dimension. It is important to know the ideas, the new order, and the new qualifications that employees should have, which are the basis of digital accounting, which has a quite new history in the world. In addition, mastering new developments and practices is important in order to continue the profession and apply it in its modern sense. This chapter was designed by author due to the lack of a comprehensive publication in the field of digital accounting and it is a fairly new concept. In this context, basic concepts were disclosed that subject and industrial revolutions. Later on, applications such as e-invoice, e-document, e-book, e-archive, which make up digital accounting by being separated from the traditional sense in the field of accountancy, are explained, and suggestions for the design new researches and diversification are presented.
