The Role Of The Accounting Information System In The Decision-Making Process: An Application In Kars Province

Abstract

In today's world, which is defined as the digital age, it is unthinkable for businesses to be independent from the technological developments/transformations of this period. This transformation requires businesses to configure their information systems synchronously with sub-systems such as accounting information system. The data obtained from these subsystems has an important place especially decision-making process in business. Accounting information system, which is one of these sub-systems, having a distinct importance, is a system that stands out, especially considering the weight of financial contents in business processes. Because the accounting information system not only provides the recording, classification, storage and protection of data, but also the interpretation of these data and the analysis to be used in the decision-making process. In this study, the role of the accounting information system, which has an indispensable place in management information systems in the decision-making process was evaluated with a questionnaire applied in Kars. It has been determined that the main function of accounting information systems, especially in enterprises employing a small number of employees, is perceived as fulfilling tax liabilities according to the results of the study.