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The Impact of Accounting Information Systems on Firm Performance: Empirical Evidence in Turkish Small and Medium Sized Enterprises

Author

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  • Azize Esmeray

    (Erciyes University, Izzet Bayraktar College of Applied Sciences, Department of Accounting and Finance Management, Kayseri-Turkey)

Abstract

This study is based on empirical evidence at measuring the relationship between the use of the accounting information systems (AIS) by the Small and Medium Sized Enterprises in Kayseri-Turkey, and firms’ improved performance indicators. Kayseri is one of the most successful furniture-making centers in Turkey and it earned more than a billion dollars in export revenues in 2007. The data obtained from interviews with 60 firms in the organized industrial zone is analyzed by generalized least squares. It is found that there is positive and statistically significant relation between the use of AIS and educational status of managers. Moreover, as the number of employees rises, the use of AIS also increases. Furthermore, a positive relation is found between the use of AIS and growth (Sale, Customer and Revenue)

Suggested Citation

  • Azize Esmeray, 2016. "The Impact of Accounting Information Systems on Firm Performance: Empirical Evidence in Turkish Small and Medium Sized Enterprises," International Review of Management and Marketing, Econjournals, vol. 6(2), pages 233-236.
    • Handle: RePEc:eco:journ3:2016-02-08
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    Citations

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    Cited by:

    1. Natasa Djalic & Milan Nikolic & Mihalj Bakator & Zivko Erceg, 2021. "Modeling the Influence of Information Systems on Sustainable Business Performance and Competitiveness," Sustainability, MDPI, vol. 13(17), pages 1-24, August.
    2. Abdalwali Lutfi & Akif Lutfi Al-Khasawneh & Mohammed Amin Almaiah & Adi Alsyouf & Mahmaod Alrawad, 2022. "Business Sustainability of Small and Medium Enterprises during the COVID-19 Pandemic: The Role of AIS Implementation," Sustainability, MDPI, vol. 14(9), pages 1-20, April.
    3. Alzhara Humaid Alsulmani & Sheikha Saif Alkindi & Essia Ries Ahmed, 2021. "Customer Accounting Information and Omani Service Companies’ Performance," International Journal of Finance & Banking Studies, Center for the Strategic Studies in Business and Finance, vol. 10(2), pages 79-88, April.
    4. Firas A. N. Al-Dalabih, 2018. "The Impact of the Use of Accounting Information Systems on the Quality of Financial Data," International Business Research, Canadian Center of Science and Education, vol. 11(5), pages 143-158, May.
    5. Firas Hashem, 2021. "Role of Computerized AIS Applications in Preserving Organizational Financial Performance during COVID19: Moderating Role of Accountants' Experience," International Business Research, Canadian Center of Science and Education, vol. 14(4), pages 1-87, April.
    6. Abdalwali Lutfi & Saleh Nafeth Alkelani & Malak Akif Al-Khasawneh & Ahmad Farhan Alshira’h & Malek Hamed Alshirah & Mohammed Amin Almaiah & Mahmaod Alrawad & Adi Alsyouf & Mohamed Saad & Nahla Ibrahim, 2022. "Influence of Digital Accounting System Usage on SMEs Performance: The Moderating Effect of COVID-19," Sustainability, MDPI, vol. 14(22), pages 1-23, November.

    More about this item

    Keywords

    Accounting Information Systems; Small and Medium Sized Enterprises; Generalized Least Squares;
    All these keywords.

    JEL classification:

    • L00 - Industrial Organization - - General - - - General
    • M - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics

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