ACCOUNTING AND AUDITING IN THE DIGITAL ECONOMY

Öz

In order for an enterprise to achieve its goals and objectives, an information system is required in which the collected, entered and processed data and stored, managed, audited and reported information are combined (Cushing & Romney, 1994, p.3-13). The rapid progress in information technologies and the difficulty of following them have revealed the necessity of establishing computer-based information systems in enterprises and making an investment in this direction. Computer-based information systems are a set of strategies, rules, methods and policies required to use this system with software, hardware, databases, communication networks, people. KKP systems, which have become widespread rapidly since the mid-1990s, are systems developed in order to increase efficiency by obtaining information both inside and outside the enterprise more accurately and quickly. Information systems in the enterprise should always follow the developments in technology closely and the necessary updates should be made on time. In the KKP systems, in line with the needs of the enterprises, the information networks should be continuously expanded. The storage of data and information, which is very important for the business, is done with relational databases in KKP systems. The system, which can be made more effective by integrating Internet technology into the system, also reduces the cost of data querying between remote systems. With Internet technology, businesses can use 'Intranet', which describes the internal connections of the enterprise in Local Information Networks (LAN), and 'Extranet' networks that describe the external connections of the enterprise in Wide Area NetworkWAN (İlter, 2007, p.8-9)

Anahtar Kelimeler

• Information
• Technology
• Accounting Information Systems

Kaynakça

1. Bodnar, G.H., Hopwood, W.S. (2004). Accounting Information Systems, Ninth Edition, Amerika: Printice Hall
2. Chung, S. H., Synder, A. C. (2000). KKP Adoption: A Technological Evolution Approach. International Journal of Agile Management Systems, 2(1), 24- 32.
3. Cushing, B.E., Romney M.B. (1994). Accounting Information Systems, Sixth Edition, Amerika.
4. Düzakın, E., Sevinç, S. (2002). Kurumsal Kaynak Planlaması (KKP). Uludağ Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 21(1), 189-218
5. Gelinas, U.J., Dull, R.B. (2008). Accounting Information Systems, 8th Edition, Amerika. Güvemli, O. (2006). Küreselleşmenin Muhasebe Uygulamalarına Etkisi, Muhasebe ve Finansman Dergisi, 30, 46-49.
6. Gökçen, H. (2002). Yönetim Bilgi Sistemleri Analiz ve Tasarım Perspektifi, Epi Yayıncılık: Ankara
7. Hansen, D.R., Mowen, M.M.(2010). Cornerstones of Cost Accounting. Amerika: Cengage Learning Inc.
8. İlter, K. H. (2007). Bilgi Sistemleri Perspektifinden Kurumsal Kaynak Planlaması: Etkiler ve Değerler. İstanbul Ticaret Üni.Sos.Bilimler Dergisi, 11, 1-20

9. Sürmeli, F., Erdoğan, M., Erdoğan N, Banar, K., Önce, S. (2003). Muhasebe Bilgi Sistemi. Anadolu Üniversitesi Yayınları No: 963, Açıköğretim Fakültesi Yayınları No: 532, Eskişehir. Sürmeli,
10. F., Erdoğan, M., Erdoğan N, Banar, K., Kaya, E., Sevim, A. (2005). Muhasebe Bilgi Sistemi. Anadolu Üniversitesi Yayınları No: 1644, Açıköğretim Fakültesi Yayınları No: 860, Eskişehir.
11. Yereli, A.N. (2007). Yeni Nesil Kurumsal Kaynak Planlaması Sistemi'nin Yönetim Muhasebesi Açısından Değerlendirilmesine Yönelik Bir Araştırma. Yönetim ve Ekonomi İİBF Dergisi, 14(2).
12. Çankaya, F., Erdoğan, E. (2008). Kültürel Farklılıklar Çerçevesinde Muhasebe Standartlarının Uyumu, Atatürk Üniversitesi E-dergi, 11(1),299-326, http://e-Dergi.atauni.edu.tr/index.php/SBED/article/viewFile/503/496