Applied research on the managerial activity-accounting information system relationship: İstanbul case study

Enterprises are product and service generating systems established with the aim of attaining certain goals and objectives. The major factor enabling the enterprises reach their goals and objectives and ensuring their sustainability is the management. Decisions that the management take affect all prospective activities of an enterprise. The critical importance of decisions taken by the enterprise managers highlighted the importance of knowledge and management of knowledge in terms of decision-making. Thus, the knowledge and the value of knowledge along the decision-making process of an enterprise becomes of strategic importance. In this study, management, accounting and information systems used in business levels, why they are used, with the effects on business decisions is the role and importance in ensuring managerial effectiveness. In the study as a data collection technique the survey method was used. The research was carried out with the participation of 76 enterprises operating in the province of Istanbul and 105 people working in these management positions. As a result of the study; It was found that there is a relationship between the size of the enterprise and the use of the data obtained from the accounting information system in the management decisions. In the study, the accounting information system data of the managers; in evaluating the performance of management, the financial condition of the corporation and to obtain any financial information used have been identified. data from the accounting information system; business management and in making strategic decisions related to private external evidence of used in relations with stakeholders was obtained. In the research, it was found that there were significant differences between the levels of using management and accounting information system data and the size of the enterprise, the legal nature of the enterprise, the year of operation and the position in management. Also, the size of the business the finding that at low levels the use of Accounting Information System in small enterprises was obtained. It has been revealed that enterprises with small business size are using Accounting Information System data only for the purpose of determining legal liabilities.