Employing a methodological model proposed by Anthony G. Hopwood and refined by Peter Miller, which emphasizes the role of accounting as a social practice, this study examines how the US Interstate Commerce Commission (ICC) accepted the application of the value of service accounting in rate-setting to facilitate the redistribution of income and wealth to the undeveloped economies of the South and West regions of the US.

Covid-19 has spread all over the world and humanity faced with uncertain situations. These ambiguous conditions have also affected the public accountants in terms of their working schedules and social lives, as they have affected every sector. The public accountants have continued their key role between government and corporations with great effort during the Covid-19 period. Covid-19 has forced the accountants to quickly adapt to this change in work arrangement with the support of the rapid development of technology. This study aims to examine the responses of professional accountants in the frame of remote working due to Covid-19 and their adaptation to the digital transformation. In this research, the data was collected by semi-structured interviews, which are one of the qualitative methods. The interviews were conducted with 12 certified public accountants, and their responses were recorded. The results of the interviews were classified under six main themes within the framework of the answers of the participants. Accountants stated that digital transformation gained speed and remote work mounted during the pandemic period. Professionals who experienced working remotely, albeit forcibly during this period, stated that accounting can also be done from home, and that the regulation that requires obtaining an office should be updated. They also stated that during the period, there were various changes in the working schemes compared to the previous period and that they could not get enough support from the government agencies with decision authority.

The production models that emerged with the industrial revolution and the resulting working classes have taken their current form with the effect of technological developments. This classification, which started with the blue collar of the people who work directly by participating in the production process with manual labor and physical strength, and the white collar of the people who work in the office environment by doing mental power, has adapted to change over time with the addition of new professions and working styles. The place of the accounting profession in this classification is referred to as the white collar, which produces the financial information of the business at the desk. As of March 11, 2020, the World Health Organization (WHO) declared a pandemic all over the world after the outbreak of the corona virus (covid-19) viral disease after Covid-19 has spread to at least 114 countries worldwide and infected more than half a million people. Under these circumstances, most governments have declared curfews, taking drastic measures to prevent the spread of the deadly disease. Companies have also changed their work schedules to protect the health of their employees and adapted to the remote working schedule. In this process, the accounting profession has evolved to respond to the needs emerging in the economic conjuncture, and with the effect of technological progress, it has developed into a new working pattern during the pandemic period. Professional accountants are subject to the Professional Accounting Legislation formed by the professional law and the regulations, circulars and decisions published by the Ministry of Finance and the professional association. In this study, it is discussed that how the accounting profession is affected behind the scenes of the disruptive technological developments and the changing world order due to the epidemic, and the working conditions of the professionals in order to adapt to the new process within the framework of the Turkish Accounting Profession Legislation.

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