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

Cilt: 6 Sayı: 2 1 Nisan 2016
  • Azize Esmeray
International Review of Management and Marketing Kapak
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).

Keywords

Ayrıntılar

Birincil Dil

İngilizce

Konular

-

Bölüm

-

Yazarlar

Azize Esmeray Bu kişi benim

Yayımlanma Tarihi

1 Nisan 2016

Gönderilme Tarihi

1 Nisan 2016

Kabul Tarihi

-

Yayımlandığı Sayı

Yıl 2016 Cilt: 6 Sayı: 2

IZ

https://izlik.org/JA88RC32BC

Kaynak Göster

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 (01 Nisan 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, c. 6, sy 2, ss. 233–236, Nis. 2016, [çevrimiçi]. Erişim adresi: 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 (01 Nisan 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, c. 6, sy 2, Nisan 2016, ss. 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]. 01 Nisan 2016;6(2):233-6. Erişim adresi: https://izlik.org/JA88RC32BC