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

Volume: 6 Number: 2 April 1, 2016
  • Azize Esmeray
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International Review of Management and Marketing
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The Impact of Accounting Information Systems (AIS) on Firm Performance: Empirical Evidence in Turkish Small and Medium Sized Enterprises

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 (SMEs) 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 (GLS). 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).

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Primary Language

English

Subjects

-

Journal Section

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Authors

Azize Esmeray This is me

Publication Date

April 1, 2016

Submission Date

April 1, 2016

Acceptance Date

-

Published in Issue

Year 2016 Volume: 6 Number: 2

IZ

https://izlik.org/JA88RC32BC

Cite

RIS / Bibtex
APA
Esmeray, A. (2016). The Impact of Accounting Information Systems (AIS) on Firm Performance: Empirical Evidence in Turkish Small and Medium Sized Enterprises. International Review of Management and Marketing, 6(2), 233-236. https://izlik.org/JA88RC32BC
AMA
1.Esmeray A. The Impact of Accounting Information Systems (AIS) on Firm Performance: Empirical Evidence in Turkish Small and Medium Sized Enterprises. IRMM. 2016;6(2):233-236. https://izlik.org/JA88RC32BC
Chicago
Esmeray, Azize. 2016. “The Impact of Accounting Information Systems (AIS) on Firm Performance: Empirical Evidence in Turkish Small and Medium Sized Enterprises”. International Review of Management and Marketing 6 (2): 233-36. https://izlik.org/JA88RC32BC.
EndNote
Esmeray A (April 1, 2016) The Impact of Accounting Information Systems (AIS) on Firm Performance: Empirical Evidence in Turkish Small and Medium Sized Enterprises. International Review of Management and Marketing 6 2 233–236.
IEEE
[1]A. Esmeray, “The Impact of Accounting Information Systems (AIS) on Firm Performance: Empirical Evidence in Turkish Small and Medium Sized Enterprises”, IRMM, vol. 6, no. 2, pp. 233–236, Apr. 2016, [Online]. Available: https://izlik.org/JA88RC32BC
ISNAD
Esmeray, Azize. “The Impact of Accounting Information Systems (AIS) on Firm Performance: Empirical Evidence in Turkish Small and Medium Sized Enterprises”. International Review of Management and Marketing 6/2 (April 1, 2016): 233-236. https://izlik.org/JA88RC32BC.
JAMA
1.Esmeray A. The Impact of Accounting Information Systems (AIS) on Firm Performance: Empirical Evidence in Turkish Small and Medium Sized Enterprises. IRMM. 2016;6:233–236.
MLA
Esmeray, Azize. “The Impact of Accounting Information Systems (AIS) on Firm Performance: Empirical Evidence in Turkish Small and Medium Sized Enterprises”. International Review of Management and Marketing, vol. 6, no. 2, Apr. 2016, pp. 233-6, https://izlik.org/JA88RC32BC.
Vancouver
1.Azize Esmeray. The Impact of Accounting Information Systems (AIS) on Firm Performance: Empirical Evidence in Turkish Small and Medium Sized Enterprises. IRMM [Internet]. 2016 Apr. 1;6(2):233-6. Available from: https://izlik.org/JA88RC32BC