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

Azize Esmeray
Additional contact information
Azize Esmeray: Erciyes University, Izzet Bayraktar College of Applied Sciences, Department of Accounting and Finance Management, Kayseri-Turkey

International Review of Management and Marketing, 2016, vol. 6, issue 2, 233-236

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 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. 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: Accounting Information Systems; Small and Medium Sized Enterprises; Generalized Least Squares (search for similar items in EconPapers)
JEL-codes: L00 M (search for similar items in EconPapers)
Date: 2016
References: View complete reference list from CitEc
Citations: View citations in EconPapers (6)

Downloads: (external link)
http://www.econjournals.com/index.php/irmm/article/download/1814/pdf (application/pdf)
http://www.econjournals.com/index.php/irmm/article/view/1814/pdf (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eco:journ3:2016-02-08

Access Statistics for this article

International Review of Management and Marketing is currently edited by Ilhan Ozturk

More articles in International Review of Management and Marketing from Econjournals
Bibliographic data for series maintained by Ilhan Ozturk ().