Establishment and implementation of accounting and enterprise resource planning systems: A study in public private partnership project companies

Public-private partnership project companies utilize an accounting system to ensure sound reporting of project expenses and revenues throughout the project life cycle. After the construction of the project is completed, accounting in project companies returns to its normal function in enterprises, including the systematic recording of expenses and revenues, preparation and analysis of financial reports. The creation of these accounting records, preparation and analysis of financial reports and other information notes and reports are of great importance for the effective and successful management of project companies. The database that constitutes the accounting information system in question also provides the information needed by enterprise resource planning. The accounting information system and enterprise resource planning, which are formed within this systematic, form the basis for the effective and efficient operation of the corporate governance system in project companies. The purpose of this study is to evaluate all activities (including the accounting information system), corporate governance and enterprise resource planning applications together and to reveal the results of all activities related to the design and implementation of the accounting system (department) in public private partnership project companies. For this purpose, a survey method was applied to collect data from 42 public-private partnership project companies. The findings of the study show that project companies attach importance to cost reduction policies in the use of both enterprise resource planning and information technologies while creating an accounting information system infrastructure during the construction and operation periods in public-private partnership project companies, and that the systems they use are more demanding in reporting and analyzing data. In addition, it has been determined that there is a positive tendency that companies are aware that the establishment of a well-equipped accounting system will allow them to make a difference in the competition among themselves. In addition, according to the results of the feasibility study conducted before the start of the project, it was understood that there was a desire of the senior management to use the ERP system in the public-private partnership project companies. In addition, as a result of the effective use of information technologies, it has been determined that it is aimed to increase efficiency in terms of the services provided by the companies and to accelerate the ordering and procurement process. In order to analyze which accounting techniques should be used in the process from the start of their activities until the transition to the operation phase after being involved in the construction process and then to analyze which accounting techniques should be used in the process until the transition to the operation phase after being involved in the construction process, and then to design and implement the accounting system designed in the project companies in a way that supports each other during the construction and operation period with the introduction of the general accounting logic in the operation period, the public private partnership project companies. Keywords: Project Companies, Project, Project Management, Accounting System, Management Information System, Enterprise Resource Planning, Enterprise Management, Public Private Partnership.