TECHNOPARK ACCOUNTING IN THE AXIS OF DIGITAL TRANSFORMATION: TAX COMPLIANCE, FINANCIAL REPORTING AND INCENTIVE MANAGEMENT

Abstract

The transition to a knowledge-based economy necessitates a transformation of accounting systems beyond mere financial record-keeping toward a comprehensive structure encompassing tax compliance, financial reporting quality, and incentive management. One of the areas where this transformation is most evident is Technology Development Zones (TDZs), where R&D, software, and design activities are concentrated. In Türkiye, incentives provided under Laws No. 4691 and 5746 differentiate accounting practices of technopark enterprises from traditional commercial firms and give rise to specific reporting challenges.

This study aims to examine the effects of digital transformation on technopark accounting with respect to tax compliance, financial reporting, and incentive management. The research adopts a qualitative research design and employs a multiple case study approach based on document analysis. In this context, financial statements, accounting policies, incentive reports, and audit documents of 15 technopark enterprises operating in Türkiye are analyzed.

The findings indicate that digital accounting infrastructures—particularly ERP systems and project-based tracking mechanisms—enhance the traceability of R&D expenditures and support the segregation of incentive-eligible activities within accounting records. However, the results also reveal ongoing deficiencies in the standardization of accounting and disclosure practices related to government incentives, with footnote disclosures remaining limited in most enterprises. Moreover, the findings demonstrate that digitalization functions not merely as an operational efficiency tool but as a strategic governance mechanism that strengthens transparency, auditability, and tax compliance.

Based on the empirical findings, the study proposes a conceptual model that integrates digital accounting processes for technopark enterprises, thereby offering guiding contributions to the academic literature as well as to practitioners and policymakers.