Examination of accounting culture in the Small and Medium Sized enterprises (The SMEs) - a practice in the manufacturing smes in Elazığ

The SMEs (Small and Medium sized Enterprises) have been one of the essential elements of economy because of their contributions to economy with their small and flexible structures. Nowadays, advencing technology and competition is forcing the SMEs as well as the big businesses to alternate. Although SMEs' small and flexible structures are being categorized as an advantage, structural deficiencies in different areas such as corporate culture, information systems, employees and capital are the biggest disadvantages against alteration. Society's culture also influences the enterprises, their employees, and operation systems as how it influences individuals. It is much harder for the SMEs to continue to their existence than big businesses. The SMEs' most important competition instrument is management information systems to survive in the market. The earliest management information system is accounting information system. Accounting information system is a data system that presents necessary data and helps to employees, managers and external stakeholders in decision process. . Accounting information system is a system, which is influenced by technological developments and needs to be supported by administration. The knowledge which is obtained from accounting information system has been changing and becoming to address the needs according to corporation's dominant working methods, its culture and ethical values. Accounting information system also provides information flow to other management information systems. Therefore, the effect of SMEs accounting information system's, their corporate culture's and ethical values' on accounting work and processes and on information systems; shortly enterprise's accounting culture should be analyzed. The purpose of this study is to determine the relationship between SME's accounting culture formed by financial accounting culture, cost and management accounting culture, accounting and ethical values, and accounting information systems. The study includes three chapters. First chapter explains the information about SMEs. Second chapter adresses the informations systems in detail and explains the accounting culture of SMSs that is formed by financial accounting culture, accounting culture and ethical values. The third and last chapter includes methodology and results of tested and analyzed hypothesises, and recommendations for further research upon this subject. Keywords: The SMEs, Accounting Information System, Accounting Culture and Ethical Values.