In large and medium-sized enterprises in-business information of the accounting information system research of efficiency in flow: Bursa example

With the development of technology, the increase of information flow and faster access to information have become one of the most important factors affecting the competitive environment.Businesses need to make the correct and forward –looking decisions in order to survive in this competitive environment.The most important factor affecting this decisions is that the information is collected accurately and quickly and presented in an understandable way.This informations are collected and obtained by the accounting information system, which is the most important information system in the company. In this study, the effectiveness of LMSE (Large and Medium-Sized Enterprises) accounting information systems on information flow in business is investigated.Qualitative research approach and semi-structured interview technique were used as data collection method in the study.The research data was obtained by interviewing the accounting units of the SME enterprises in Demirtaş Organized Industrial Zone in Bursa. 36 of LMSE representatives were included in the study.The study is aimed to investigate the efficiency of accounting units of LMSE within the company and the effect of MBS (Accounting Information System) on the information flow of enterprises.Firstly, in order to ensure the integrity of the subject, some applied studies about the accounting information system and the relationship between this system and the business were presented, then applied.In the appication part, tables and graphs were prepared within the responses from the interviews and the information obtained was interpted.While choosing a business, the criteria for the business to aperate within the LMSE and spare car parts production were taken into consideration. As a result , busineses helps MBS make more accurate sales and production decisions by providing the necessary information flow.In addition, in the research, it has been determined that there is a strong link between the size of the enterprises in the terms of employees and MBS.As a result of the research , the size of the enterprises , the acounting program used, the technology levels and the importance of the information flow directly affect the usage level of MBS.