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

Yıl 2016, Cilt: 6 Sayı: 2, 233 - 236, 01.04.2016

Azize Esmeray

Öz

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).

Anahtar Kelimeler

Accounting Information Systems Small and Medium Sized Enterprises Generalized Least Squares

Yıl 2016, Cilt: 6 Sayı: 2, 233 - 236, 01.04.2016

Azize Esmeray

Öz

Toplam 0 adet kaynakça vardır.

Ayrıntılar

Diğer ID JA46TE53ZF
Bölüm Araştırma Makalesi
Yazarlar

Azize Esmeray Bu kişi benim

Yayımlanma Tarihi 1 Nisan 2016
Yayımlandığı Sayı Yıl 2016 Cilt: 6 Sayı: 2

Kaynak Göster

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. Nisan 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, sy. 2 (Nisan 2016): 233-36.
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 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, 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 (Nisan 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, c. 6, sy. 2, 2016, ss. 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.