Impact of accounting information systems on management decisions: Research on SMEs (Small and Medium-Sized enterprises) in Bartin province

Information which gives the name to the age we are in is one of the most important capitals for businesses. Those businesses that understand the importance of information and use it actively thru information systems succeed. Among the management information systems, accounting information system offers distinctive significance for the business management. In this study, impacts of accounting information system in the decisions taken by the business management have been studied and effective use of accounting information system benefits to the businesses has been focused. With research on SMEs, it was attempted to determine whether business managers benefit from accounting information produced by accounting information system. The study consists of four parts. General concepts such as data, information, system, information system and management information system were explained in the first section. Detailed information about the accounting information system is provided in the second section. Impacts of information systems on the decision-making process and how information systems are being used in the decision making process have been focused in the third section. After providing theoretical information in the first three sections, a survey conducted in Bartın Province on SMEs was evaluated in the last section. Survey data were analyzed using the SPSS program. Survey results analysis were interpreted and suggestions were made. Key Words: Accounting Information System (AIS), Decision-Making Process, Business Management, Small and Medium-Sized Enterprises (SMEs)