THE DEVELOPMENT OF ACCOUNTING INFORMATION SYSTEMS AND THE LIMITATIONS OF DOING SO IN THE DEVELOPING ECONOMIES OF THE WORLD

Yıl 2020, Cilt: 6 Sayı: 9, 10 - 19, 01.08.2020

Nida Türegün

Öz

With globalization, developing nations have managed to acquire or adopt the accounting information system used by the developed nations across the globe. The process of adopting or developing accounting information systems by the developing nations is beneficial but also faces increased challenges. Therefore, the paper aims at identifying the development of accounting information systems, as well as, shortcomings in the establishment processes in the developing states. Thus, it provides a literature review on the feature distinguishing developing nations from the developed nations. It highlights the link between globalization and the creation of accounting information systems across the globe. Moreover, it provides an overview of the role carried out by the accounting system in meeting the development needs of a country. Lastly, it provides an overview of adoption and problems associated to the creation of accounting technologies in the developing nations.

Anahtar Kelimeler

Accounting Information Systems, Developing Economies, Limitations, Adoptation

MUHASEBE BİLGİ SİSTEMLERİNİN GELİŞİMİ VE DÜNYANIN GELİŞEN EKONOMİLERİNDE UYGULAMA SINIRLAMALARI

Öz

Küreselleşmeyle birlikte gelişmekte olan ülkeler, dünya genelinde gelişmiş uluslar tarafından kullanılan muhasebe bilgi sistemlerini kendilerine uyarlamayı başarmıştır. Gelişmekte olan ülkeler tarafından muhasebe bilgi sistemlerinin benimsenmesi veya geliştirilmesi faydalı olmakta ama aynı zamanda süreçte zorluklarla da karşı karşıya kalınmaktadır. Bu nedenle çalışma, muhasebe bilgi sistemlerinin gelişimini ve gelişmekte olan ülkelerdeki kuruluş süreçlerindeki eksiklikleri tespit etmeyi amaçlamaktadır. Böylece, gelişmekte olan ülkeleri gelişmiş ülkelerden ayıran özellikler hakkında bir literatür incelemesi sunmakta ve ayrıca küreselleşme ile dünya çapındaki muhasebe bilgi sistemlerinin oluşturulması arasındaki bağlantıyı vurgulamaktadır. Bunlara ek olarak, bir ülkenin kalkınma ihtiyaçlarını karşılamada muhasebe sisteminin oynadığı rol hakkında genel bir bakış sunmaktadır. Son olarak, gelişmekte olan ülkelerde muhasebe teknolojilerinin oluşturulmasıyla ilgili benimsenme ve sorunlara genel bir bakış ortaya koymaktadır.

Anahtar Kelimeler

Muhasebe Bilgi Sistemleri, Gelişen Ekonomiler, Sınırlamalar

Kaynakça

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