Muhasebe Bilgi Sisteminin İşletme Yönetiminin Etkinliği Üzerindeki Etkisi(The Effect of the Accounting Information System on the Business Management Efficiency)

Abstract

The operations in the businesses in the process from collecting, recording, classing, briefing of the data transferred from all business functions to interpretation and analysis of financial events are performed via information technologies. The managers using accounting reports in the accounting information system by information technologies use the information of transactional accounting system and collect specific information about activities by making use of internal financial reporting system. Cost-benefit analysis of the business is made by the accounting information system (MBS) and it helps management to separate controllable events from uncontrollable events. Accounting information system constitutes infrastructure of the management information system since accounting information system is integrated information system and financial events occur in every department of the business. Accounting information system and management information system were discussed in conceptual basis in the study. In the study, a simple linear regression analysis was conducted on the data obtained from a questionnaire form conducted on the managers of Tuz Lake (Salt Lake) businesses for determining the efficiency of the Accounting Information System on the business management. It was detected from the obtained findings that the novelties brought by the MBS had a positive effect on the efficiency of the business management.