The effect of the level of institutionalization of SMEs to the accounting information system: A study on manufacturing SMEs who have activity in İstanbul

In recent years, the importance of institutionalization in companies is understood more in our country as it is in the whole world. In particular, businesses that have reached a certain size in terms of size need to be able to survive in today's competitive conditions and to achieve a certain level of institutionalization in order to be successful compared to their competitors. Institutionalized enterprises are systemized enterprises. With the efficient use of information, it is easier for businesses to reach their goals. Computer-aided information systems have been developed to make the most effective use of information. The most widely used information system among information systems is Accounting Information Systems. In this study, the relationship between the level of institutionalization of SMEs and the effective use of the Accounting Information System was investigated by questionnaire method. In the survey prepared within the scope of the research, 14 expressions for determining the level of institutionalization of enterprises as well as demographical information and 16 expressions about usage of accounting information system were included. 769 questionnaires completed by the participants within the scope of this research on the SMEs in Istanbul were taken into consideration. The obtained data were analyzed with the help of SPSS statistical program. As a result of the research, it was concluded that there is a positive relation between the level of institutionalization and the effective use of the accounting information system, while at the same time the level of institutionalization of the enterprises has a positive effect on the effective use of the accounting information system