THE EFFECT OF ACCOUNTING INFORMATION SYSTEM ON ORGANIZATIONAL PERFORMANCE: THE CASE OF TR81 REGION


Accounting Information System includes the definition, collection, recording and interpretation of accounting information at the organizational level. An effective accounting information system with secure data storage; consistent with the company’s objectives; reliable; providing the information that management needs; generating timely reports; complying with accounting standarts, laws and regulations; designed to prevent errors and frauds; accurately and completely reflecting bussines information is a tool that helps organizational management in improving the performance of the organizational. An effectife accounting information system provides cost savings, icreases quality and productivity, provides competitive advantage to the enterprises, helps management in making more accurate and effective decisions, and increases employee loyalty and customer satisfaction. In the world and Turkey in accounting information system implementation and success of the business has been investigated in a comprehensive manner. However, there is a limited number of studies in the literature examining the relationship between accounting information system and organizational performance. This study aims to analyze the possible impact of accounting information system on organizational performance. In this context, data obtained by using face to face survey method for 120 production enterprises operating in TR81 region including Zonguldak, Karabük and Bartın provinces were analyzed and evaluated with statistical methods. According to the results obtained in the study; It has been found that there is a statistically significant relationship between accounting information system and organizational performance and it is found that accounting information system explains the change in organizational performance at the level of 33.4%.


Keywords


Accounting Information System, Organizational Performance, TR81 Region.

Author : Gülay İRAK -Şiraslan MAMMADOV
Number of pages: 1293-1308
DOI: http://dx.doi.org/10.29228/TurkishStudies.39743
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Turkish Studies-Economics,Finance,Politics
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