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

Year 2016, Volume: 6 Issue: 2, 233 - 236, 01.04.2016

Azize Esmeray

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).

Keywords

Accounting Information Systems Small and Medium Sized Enterprises Generalized Least Squares

Year 2016, Volume: 6 Issue: 2, 233 - 236, 01.04.2016

Azize Esmeray

Abstract

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Details

Other ID JA46TE53ZF
Journal Section Research Article
Authors

Azize Esmeray This is me

Publication Date April 1, 2016
Published in Issue Year 2016 Volume: 6 Issue: 2

Cite

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.
AMA Esmeray A. The Impact of Accounting Information Systems (AIS) on Firm Performance: Empirical Evidence in Turkish Small and Medium Sized Enterprises. IRMM. April 2016;6(2):233-236.
Chicago 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, no. 2 (April 2016): 233-36.
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 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, 2016.
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 2016), 233-236.
JAMA 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, 2016, pp. 233-6.
Vancouver 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):233-6.