The use and measure of effectiveness of digital accounting information systems in business: A research in Manisa industrial park

In recent years, rapidly developing technology and globalization have made it necessary for businesses to compete more with more competitors. One of the most important factors of this competition is the efficient and effective use of information and information systems. Accounting is the most basic information providing tool of management in business activities. Decision makers use accounting information to make correct, effective and timely decisions. The most important issue is that the accounting information used in these decisions is accurate and reliable. The accuracy and reliability of accounting information ensures that the decisions taken are effective. The accounting information system affects the calculation of product and service costs of businesses, the efficiency of the business, the assets, resources, financial status, solvency capital structure, debt finding and debt payment capacity, receivables, stocks, sales, etc. in many ways and carries out a continuous process related to these transactions. The most basic area that accounting information will affect is decision making. From this point of view, it can be stated that accounting information affects the decision-making or decision-making processes of the business. Accounting information is used to determine the objectives of the business, to evaluate the performance of employees and business departments in the business, to make management decisions and to decide whether to define new production lines. Accounting information systems have begun to become digital due to technological developments and rapid advances in the software sector. Especially with the digitalization steps of public institutions, a rapid digital transformation has also been made in the business world. As a natural result of this, digital accounting information systems have emerged. The purpose of this study is to examine the digital accounting information system in general and to measure its effectiveness. In this context, after providing information about information systems, accounting information systems and digital accounting information systems, a model was developed that tries to measure the effectiveness of digital accounting information system applications used in enterprises operating in Manisa Organized Industrial Zone. The survey method, which is one of the qualitative data collection techniques, was used in the research. The study consists of three one-dimensional scales. These scales are; system quality scale, information quality scale and usefulness and usability scale. In the research, complementary statistics were first performed in the analysis of the data. Then, explanatory factor analysis, path analysis and structural equation modeling were used to verify the research. According to the research results, it was revealed that the system quality, information quality and usefulness and usability of digital accounting information systems make a positive contribution to the effectiveness of enterprises.