Muhasebe paket programlarının satın-alma kararlarını etkileyen faktörlerin değerlendirilmesi
Yıl 2017,
Cilt: 8 Sayı: 1, 47 - 64, 01.05.2017
Emin Yürekli
,
Selçuk Burak Haşıloğlu
Öz
Uygun muhasebe yazılımını seçmek birçok organizasyon
için önemli bir konudur. Yanlış muhasebe yazılımını
seçmenin büyük mali kayıplara neden olması dolayısıyla,
muhasebe paket programlarının satın alınma sürecinin iyi
planlanması gerekmektedir. Bu çalışma kapsamında da
genel hatları ile muhasebe paket programı satın alma
kararlarını etkileyen faktörler değerlendirilmiştir. Çalışma
sonucunda, muhasebe meslek mensupları için en önemli
kriterin güvenlik olduğu ortaya çıkmıştır. Ayrıca, D marka
paket program öne çıkmıştır.
Kaynakça
- Abu-Musa, A. A. (2004). The Criteria for Selecting Accounting Software: A Theoretical
Framework. University of Economics Prague, EEA 2004 Congress, King Fahd University
of Petroleum and Minerals, Saudi Arabia, 1-21.
Abu-Musa, A. A. (2005). The Determinants of Selecting Accounting Software: A Proposed
Model. Review of Business Information Systems, 9(3), 85-110.
Bastı, M., & Boyar, E. (2012). Use of Analytical Network Process in Selecting Accounting
Package Program. Dumlupınar University, Journal of Social Sciences, 34, 261-279.
Butkevicius, A. (2009). Assessment of Theintegration of the Accounting Information System
in Small and Medium Lithuanian Enterprises. Ekonomika, 88, 144-163.
Carpenter, B. E. (1996). Architectural Principles of the Internet. Request for Comments.
Collins, J. C. (1999). How to Select the Right Accounting Software. Online:
http://www.journalofaccountancy.com/issues/1999/aug/collins.html (Date Accessed
12 February 2017)
Çetin, H., & Eren, T. (2015). Accounting Program Preference of the Accounting Professionals:
A study in Konya. Ataturk University Journal of Faculty Administrative Sciences and
Economics, 29(1), 83-100.
Christauskas, C., & Miseviciene, R. (2012). Cloud–Computing Based Accounting for Small to
Medium Sized Business. Engineering Economics, 23(1), 14-21.
Demir E. (2015). Criteria of Smes for the Selection of Accounting Package Programs and
Their Awareness. The Journal of Academic Social Science Studies, 4, 411-424.
Dralabay (2014). Cloud Computing. https://dralabay.wordpress.com/2014/01/20/bulut-bilisim/
(Date accessed: 10.07.2017).
Elitaş, C., & Özdemir, S. (2014). Cloud Computing and its Utilization in Accounting. World of
Accounting Science, 16(2), 93-108.
ETA (ty) Company profile. Online: http://www.eta.com.tr/sirket_profili.asp (Date accessed
10 February 2017)
Ghasemi, M., Shafeiepour, V., Aslani, M., & Barvayeh, E. (2011). The Impact of Information
Technology (IT) on Modern Accounting Systems. Procedia - Social and Behavioral
Sciences, 28, 112 - 116.
Gönen, S., & Yücetürk, G. (2013). An Application Regarding Review of Web Site Costs in
Terms of Turkish Accounting Standards. Journal of Politics, Economics and Management,
1(2), 21-36.
Güney, S., & Özyiğit, H. (2015). Use of Accounting Data in Management and Effect of
Electronic Accounting Data on Management Decisions. Electronic Journal of Social
Sciences, 14 (53), 279-297.
Hacıismailoğlu, M. (2011). Cloud Computing, A due idea.
https://www.xing.com/communities/posts/bulut-bilisim-zamani-gelmis-bir-fikir1002724847
(Date accessed: 03.07.2017).
Höfer, C. N., & Karagiannis, G. (2011). Cloud Computing Services: Taxonomy and
Comparison. Journal of Internet Services and Applications, 2(2), 81-94.
Laudon K., & Traver C. G. (2012). E-Commerce 2013, Pearson Higher Ed.
LUCA (2017). LUCA Accounting Systems.
http://luca.com.tr/index.php?option=com_content&view=article&id=56&Itemid=30
(Date accessed: 10.07.2017).
LOGO (2017). http://www.logomuhasebe.com/ (Date accessed: 10.07.2017).
Jadhav, A. S., & Sonar, R. S. (2009). Evaluating and Selecting Software Packages: A Review.
Information and Software Technology, 51, 555-563.
MasivaTürk (2016). History and Development of Internet in Turkey.
http://masivaturk.com/turkiyede-internetin-tarihi-ve-gelisimi (Date accessed:
10.07.2017).
Muhrtala, O., & Ogundeji, M. G. (2014). Determinates of Accounting Software Choice: An
Empirical Approach. Universal Journal of Accounting and Finance, 2(1), 24-31.
Muthaiyah, S., Raman, M., & Lambard, L. (2003). E-Procurement in Accounting: A Macro
Perspective of Selection Techniques. The Review of Business Information Systems, 7(1):
37-48.
O'Hagan, M., & Mangiron, C. (2013). Game Localization: Translating for the Global Digital
Entertainment Industry. John Benjamins Publishing
Ömürbek, V., & Bekçi, İ. (2006). The Role of Information Technologies on Accounting
Training: A Research about the Students Studying Computerized Accounting.
Overview to Accounting and Auditing, 18, 75-94.
Pulakanam, V., & Suraweera, T. (2010). Implementing Accounting Software in Small
Businesses in New Zealand: An Exploratory Investigation. Accountancy Business and
the Public Interest, 9, 98-124.
Sarıçiçek, F. T. (2013). An Integrated Approach to Electronic Accounting Applications
Supported with Information Technologies. Organization and Administrative Sciences
Journal, 5(2): 79-90.
Sevli, O. (2011). A Sample Application in Cloud Computing and Training. Unpublished Master
Thesis, Süleyman Demirel University, Institution of Science, Isparta.
Nixon, R. (2012). The Future of the Accounting Profession - 12 Future Predictions, Proactive
Accountants Network. http://proactiveaccountants.net (Date accessed: 10.07.2017).
Schwartz, S. (2007). Selecting Accounting Software.
Online: http://softrak.com/pdf/sas.pdf (Date accessed: 07.02.2017)
Seyrek, İ. H. (2011). Cloud Computing: Opportunities and Challenges for the Enterprises.
Gaziantep University-Journal of Social Sciences, 10(2), 701-713.
Phillips B. A. (2012). How Cloud Computing Will Change Accounting Forever.
http://accountantsone.com/jobseekers/CloudComputing.pdf (Date accessed:
02.07.2017).
Tunca, Z., Aksoy, E., Bülbül, H., & Ömürbek, N. (2015). Selection of Accounting Package
Program through AHP based TOPSIS and ELECTRE Method. NiğdeUniversity, Journal
of Faculty o Administrative Sciences and Economics, 8(1), 53-71.
Özdemir, S., & Elitaş, C. (2015). The Risks of Cloud Computing in Accounting Field and the
Solution Offers: The Case of Turkey. Journal of Business ResearchTurk, 7(1), 43-59.
Yazılım Net (2017). What is software? http://www.yazilimnet.com/tr/blog/20/yazilim-nedir(Date
accessed: 10.07.2017).
Yükçü, S., Gönen, S. (2009). An Application Proposal Regarding Accounting of Electronic
Commerce in Turkey. Atatürk UniversityJournal of Faculty o Administrative Sciences and
Economics, 23(2), 1-12.
Yürekli, E., Gönen, S., & Şahiner, A. (2016). An Evaluation on E-Invoice Application. The
Journal of Academic Social Science, 35,290-302.
Yürekli, E., & Şahiner, A. (2016). Study to Determine Corporate Resource Planning For
Administrative Accounting. International Economics and Business Journal, 30, 282-289.
Evaluation of the Factors Affecting the Purchasing Decisions of Accounting Package Programs
Yıl 2017,
Cilt: 8 Sayı: 1, 47 - 64, 01.05.2017
Emin Yürekli
,
Selçuk Burak Haşıloğlu
Öz
Choosing the appropriate accounting software is an
important issue for many organizations. Due to the fact
that choosing the wrong accounting software causes great
financial loss, the process of purchasing accounting
package programs needs to be well planned. The factors
affecting purchasing decisions of accounting package
program in general terms will be evaluated within the
scope of this study. As a result of the study, the most
important criterion for accounting professionals is the
security. In addition, the D brand package program has the
highest weight.
Kaynakça
- Abu-Musa, A. A. (2004). The Criteria for Selecting Accounting Software: A Theoretical
Framework. University of Economics Prague, EEA 2004 Congress, King Fahd University
of Petroleum and Minerals, Saudi Arabia, 1-21.
Abu-Musa, A. A. (2005). The Determinants of Selecting Accounting Software: A Proposed
Model. Review of Business Information Systems, 9(3), 85-110.
Bastı, M., & Boyar, E. (2012). Use of Analytical Network Process in Selecting Accounting
Package Program. Dumlupınar University, Journal of Social Sciences, 34, 261-279.
Butkevicius, A. (2009). Assessment of Theintegration of the Accounting Information System
in Small and Medium Lithuanian Enterprises. Ekonomika, 88, 144-163.
Carpenter, B. E. (1996). Architectural Principles of the Internet. Request for Comments.
Collins, J. C. (1999). How to Select the Right Accounting Software. Online:
http://www.journalofaccountancy.com/issues/1999/aug/collins.html (Date Accessed
12 February 2017)
Çetin, H., & Eren, T. (2015). Accounting Program Preference of the Accounting Professionals:
A study in Konya. Ataturk University Journal of Faculty Administrative Sciences and
Economics, 29(1), 83-100.
Christauskas, C., & Miseviciene, R. (2012). Cloud–Computing Based Accounting for Small to
Medium Sized Business. Engineering Economics, 23(1), 14-21.
Demir E. (2015). Criteria of Smes for the Selection of Accounting Package Programs and
Their Awareness. The Journal of Academic Social Science Studies, 4, 411-424.
Dralabay (2014). Cloud Computing. https://dralabay.wordpress.com/2014/01/20/bulut-bilisim/
(Date accessed: 10.07.2017).
Elitaş, C., & Özdemir, S. (2014). Cloud Computing and its Utilization in Accounting. World of
Accounting Science, 16(2), 93-108.
ETA (ty) Company profile. Online: http://www.eta.com.tr/sirket_profili.asp (Date accessed
10 February 2017)
Ghasemi, M., Shafeiepour, V., Aslani, M., & Barvayeh, E. (2011). The Impact of Information
Technology (IT) on Modern Accounting Systems. Procedia - Social and Behavioral
Sciences, 28, 112 - 116.
Gönen, S., & Yücetürk, G. (2013). An Application Regarding Review of Web Site Costs in
Terms of Turkish Accounting Standards. Journal of Politics, Economics and Management,
1(2), 21-36.
Güney, S., & Özyiğit, H. (2015). Use of Accounting Data in Management and Effect of
Electronic Accounting Data on Management Decisions. Electronic Journal of Social
Sciences, 14 (53), 279-297.
Hacıismailoğlu, M. (2011). Cloud Computing, A due idea.
https://www.xing.com/communities/posts/bulut-bilisim-zamani-gelmis-bir-fikir1002724847
(Date accessed: 03.07.2017).
Höfer, C. N., & Karagiannis, G. (2011). Cloud Computing Services: Taxonomy and
Comparison. Journal of Internet Services and Applications, 2(2), 81-94.
Laudon K., & Traver C. G. (2012). E-Commerce 2013, Pearson Higher Ed.
LUCA (2017). LUCA Accounting Systems.
http://luca.com.tr/index.php?option=com_content&view=article&id=56&Itemid=30
(Date accessed: 10.07.2017).
LOGO (2017). http://www.logomuhasebe.com/ (Date accessed: 10.07.2017).
Jadhav, A. S., & Sonar, R. S. (2009). Evaluating and Selecting Software Packages: A Review.
Information and Software Technology, 51, 555-563.
MasivaTürk (2016). History and Development of Internet in Turkey.
http://masivaturk.com/turkiyede-internetin-tarihi-ve-gelisimi (Date accessed:
10.07.2017).
Muhrtala, O., & Ogundeji, M. G. (2014). Determinates of Accounting Software Choice: An
Empirical Approach. Universal Journal of Accounting and Finance, 2(1), 24-31.
Muthaiyah, S., Raman, M., & Lambard, L. (2003). E-Procurement in Accounting: A Macro
Perspective of Selection Techniques. The Review of Business Information Systems, 7(1):
37-48.
O'Hagan, M., & Mangiron, C. (2013). Game Localization: Translating for the Global Digital
Entertainment Industry. John Benjamins Publishing
Ömürbek, V., & Bekçi, İ. (2006). The Role of Information Technologies on Accounting
Training: A Research about the Students Studying Computerized Accounting.
Overview to Accounting and Auditing, 18, 75-94.
Pulakanam, V., & Suraweera, T. (2010). Implementing Accounting Software in Small
Businesses in New Zealand: An Exploratory Investigation. Accountancy Business and
the Public Interest, 9, 98-124.
Sarıçiçek, F. T. (2013). An Integrated Approach to Electronic Accounting Applications
Supported with Information Technologies. Organization and Administrative Sciences
Journal, 5(2): 79-90.
Sevli, O. (2011). A Sample Application in Cloud Computing and Training. Unpublished Master
Thesis, Süleyman Demirel University, Institution of Science, Isparta.
Nixon, R. (2012). The Future of the Accounting Profession - 12 Future Predictions, Proactive
Accountants Network. http://proactiveaccountants.net (Date accessed: 10.07.2017).
Schwartz, S. (2007). Selecting Accounting Software.
Online: http://softrak.com/pdf/sas.pdf (Date accessed: 07.02.2017)
Seyrek, İ. H. (2011). Cloud Computing: Opportunities and Challenges for the Enterprises.
Gaziantep University-Journal of Social Sciences, 10(2), 701-713.
Phillips B. A. (2012). How Cloud Computing Will Change Accounting Forever.
http://accountantsone.com/jobseekers/CloudComputing.pdf (Date accessed:
02.07.2017).
Tunca, Z., Aksoy, E., Bülbül, H., & Ömürbek, N. (2015). Selection of Accounting Package
Program through AHP based TOPSIS and ELECTRE Method. NiğdeUniversity, Journal
of Faculty o Administrative Sciences and Economics, 8(1), 53-71.
Özdemir, S., & Elitaş, C. (2015). The Risks of Cloud Computing in Accounting Field and the
Solution Offers: The Case of Turkey. Journal of Business ResearchTurk, 7(1), 43-59.
Yazılım Net (2017). What is software? http://www.yazilimnet.com/tr/blog/20/yazilim-nedir(Date
accessed: 10.07.2017).
Yükçü, S., Gönen, S. (2009). An Application Proposal Regarding Accounting of Electronic
Commerce in Turkey. Atatürk UniversityJournal of Faculty o Administrative Sciences and
Economics, 23(2), 1-12.
Yürekli, E., Gönen, S., & Şahiner, A. (2016). An Evaluation on E-Invoice Application. The
Journal of Academic Social Science, 35,290-302.
Yürekli, E., & Şahiner, A. (2016). Study to Determine Corporate Resource Planning For
Administrative Accounting. International Economics and Business Journal, 30, 282-289.