What is Blue Ocean Strategy

When the historical process of accounting is looked at, it is seen that there are revolutionary turning points such as development of double-entry bookkeeping method, uniform accounting system and international accounting standards practices, and use of computer software in accounting. Technology has initiated a radical transformation process by enabling the transfer of accounting to the digital platform. Involvement of accountants in this digital change process, their adaptation, and responses must be simultaneous. Students who are receiving accounting education should also be trained in this direction so that not only accountants but also future accountants will be able to adapt to digitalization. Accounting engineering is a model developed as a solution offer at this point. In this study, the concept of digital accounting and accounting engineering which emerged through the adaptation of accounting as an information system with new technologies will be discussed.