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Muhasebe Bilgi Kalitesini Etkileyen Kritik Başarı Faktörleri

Year 2011, Issue: 49, 10 - 23, 01.01.2011

Durmuş Acar Hakan Özçelik

Abstract

İşletmeler de ihtiyaç duyulan bilgi, genellikle bilgi sistemleri tarafından üretilmektedirler. İşletmelerde en eski ve önemli bilgi sistemi; muhasebe bilgi sistemidir. Muhasebe bilgi sistemlerince üretilen bilgiler iç ve dış bilgi kullanıcıları tarafından kullanılmaktadır. Muhasebe bilgilerinin kalitesi, kullanıcılarının verecekleri kararların kalitesini de etkilemektedir. Muhasebe bilgi sistemlerinde, kaliteli muhasebe bilgisi üretmeye odaklanılmalıdır. Bilgi kalitesinin gelistirilebilmesi için, bilgi üretim süreçlerinde odaklanılması gereken alanlar, kritik basarı faktörleri olarak tanımlanabilir. Muhasebe bilgi kalitesini etkileyen kritik basarı faktörlerinin tanımlanması, muhasebe bilgi kalite gelistirme çalısmalarına katkı sağlayacaktır.

Keywords

Muhasebe Bilgi kalitesi Kritik basarı faktörleri.

Critical success factors that affect the quality of information which is produced by accounting information systems

Year 2011, Issue: 49, 10 - 23, 01.01.2011

Durmuş Acar Hakan Özçelik

Abstract

The information which is usually needed in businesses are generally produced by information system. The most oldest and important business information system is, accounting information system.The informaton that produce by accounting information system is used by internal and extrenal users. The quality of accounting information have an impact on the quality of users' future decisions. There should be focused on producing high quality acoounting information in accounting information system.Areas that required in the information production process for improving the information quality can be defined as the critical success factors.Identification of critical success factors which affect the accounting information quality will be contribute to accounting information quality improvement studies

Keywords

Accounting information quality Critical success factors

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Details

Other ID JA23JM87SG
Journal Section Research Article
Authors

Durmuş Acar This is me

Hakan Özçelik This is me

Publication Date January 1, 2011
Submission Date January 1, 2011
Published in Issue Year 2011 Issue: 49

Cite

APA Acar, D., & Özçelik, H. (2011). Critical success factors that affect the quality of information which is produced by accounting information systems. The Journal of Accounting and Finance(49), 10-23.
AMA Acar D, Özçelik H. Critical success factors that affect the quality of information which is produced by accounting information systems. The Journal of Accounting and Finance. January 2011;(49):10-23.
Chicago Acar, Durmuş, and Hakan Özçelik. “Critical Success Factors That Affect the Quality of Information Which is produced by Accounting Information Systems”. The Journal of Accounting and Finance, no. 49 (January 2011): 10-23.
EndNote Acar D, Özçelik H (January 1, 2011) Critical success factors that affect the quality of information which is produced by accounting information systems. The Journal of Accounting and Finance 49 10–23.
IEEE D. Acar and H. Özçelik, “Critical success factors that affect the quality of information which is produced by accounting information systems”, The Journal of Accounting and Finance, no. 49, pp. 10–23, January 2011.
ISNAD Acar, Durmuş - Özçelik, Hakan. “Critical Success Factors That Affect the Quality of Information Which is produced by Accounting Information Systems”. The Journal of Accounting and Finance 49 (January 2011), 10-23.
JAMA Acar D, Özçelik H. Critical success factors that affect the quality of information which is produced by accounting information systems. The Journal of Accounting and Finance. 2011;:10–23.
MLA Acar, Durmuş and Hakan Özçelik. “Critical Success Factors That Affect the Quality of Information Which is produced by Accounting Information Systems”. The Journal of Accounting and Finance, no. 49, 2011, pp. 10-23.
Vancouver Acar D, Özçelik H. Critical success factors that affect the quality of information which is produced by accounting information systems. The Journal of Accounting and Finance. 2011(49):10-23.