Abstract: Rapidly changing and developing information and communication technologies continue to change and develop business life. In a constantly developing situation, adaptation to new conditions becomes a necessity. Accountants, especially important actors in business life, cannot be expected to avoid this change. Therefore, this study aims to investigate the level of information and communication technologies competence of students who are candidates for accounting at the last point where information and technology have come. In the study, a questionnaire survey was conducted with Adıyaman University students and the data were analysed with the SPSS package programme. As a result of the analysis, it is seen that the use of mobile phones and internet-connected to mobile phones is quite high, while the use of computers and tablets should be increased.
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