The information is now changing from manual-analog format to digital format. Now, the digital information and document can be generated and instantly be sent and reached wherever, whenever and as desired. With digitalization, the radical developments are taking place in the. business world. The affairs are done faster and in a shorter time, and practically more accurately and efficiently. The accounting world, one of the important functions of the business world, is one of the most influenced by those developments. The documentation that is the major function is the starting point of process time. The complete digitalization of this process influences the following processes. With digitalization, an opportunity becomes for the employees to be able to choose where and when they work. The information can be now easily transmitted anytime, anywhere. Anyone can access any device they want. The enterprises can now choose to work more free or mobile. Covid-19 pandemic we experience necessitate working more flexible at home. Digital change and transformation bring along new working conditions and new competencies.