Relationship between accounting information system and management decisions Elazığ province example

The aim of the research is to measure the accounting knowledge levels of managers and to determine the areas of use of information produced by the accounting information system in managerial decisions. In addition, to determine the differences between the knowledge levels of managers and the areas of use of accounting information according to some variables. The survey method was used in the research. The universe of the research consists of businesses registered with the Elazığ Chamber of Commerce and Industry. There were a total of 6,083 businesses registered with the Elazığ Chamber of Commerce and Industry on the date of the research. According to the proportional approach formula, the sample size was calculated as 362 people with a 95% confidence interval and a margin of error of 0.05. However, survey data obtained from 415 people were used in the research. In this context, the surveys were conducted face to face. In the analysis of the data, frequency distribution, arithmetic mean and standard deviation methods were used for descriptive statistics. Cronbach alpha coefficient was calculated for reliability analysis. Independent t test and one-way variance analysis were performed to determine whether there was a significant difference between the demographic characteristics of the participants and the variables. In case of significant differences as a result of the analysis, Tukey HSD test was applied to determine the level of differences between the groups. The research revealed that the information obtained from the accounting information system is used highly in managerial decisions such as "Budget preparation", "Cost-expense control", "Monitoring customer current accounts", "Performance measurement", "Starting a new investment". This result shows that accounting information systems are used effectively in the decision-making processes of companies. As a result of the research, it was seen that the participants showed a high level of agreement with the opinion that "Managers need to have basic knowledge about accounting". It is seen that they agree. In addition, the high level of agreement of the managers with the statement "I want to improve my accounting knowledge" was determined as an important result. On the other hand, the lowest average score belongs to the statement "I obtain most of the information I need for management from the accounting department". This value shows that the participants' perception of this item is lower than the other items. On the other hand, the use of accounting information and the accounting knowledge levels of managers vary according to various demographic, professional and business characteristics. In particular, variables such as education level, length of experience, company type and revenue have significant effects on the use and level of accounting information.