Effects of accounting information system on business management decisions: A research for SMEs in TRC3 region

The accounting information system helps business managers in making decisions in the business. The inclusion of information technologies in the process with globalization reveals the need to obtain more benefits from the accounting information system in order to gain competitive advantage. The accounting information system, which has gone through a rapid development phase, has become more effective for many organizations; by providing the right conditions for the production of quality information, business managers should be able to evaluate this information and bring it to a quality that will affect business decisions. In this study, the effects of accounting information system on business management decisions are examined. Questionnaire method was used in the study. The TRC3 region was chosen as the study population. 194 enterprises participated in the field study. Obtained data were analyzed with SPSS statistical program. According to the results of the research, it has been determined that the accounting information system has a full intermediary role between the level of accounting knowledge of the managers and the business management decisions. Accordingly, it is recommended that business managers use accounting information systems effectively and efficiently.