KOBİ'LERDE KURUMSALLAŞMA DÜZEYİNİN MUHASEBE BİLGİ SİSTEMİ ÜZERİNE ETKİSİ: İSTANBUL'DA FAALİYET YÜRÜTEN İMALATÇI KOBİ'LER ÜZERİNE BİR ARAŞTIRMA

The main purpose of this study is to investigate the effects of the institutionalization level of the small and medium size enterprises (SMEs) which operate in Istanbul on the accounting information system and to examine the relationship between the level of institutionalization on the accounting information system. The primary data of sample firms has been obtained from SMEs. In the questionnaire prepared within the scope of the research, in addition to the demographic information, 14 statements about the institutionalization levels of the enterprises and 16 statements regarding the use of the accounting information system are included. 769 completed questionnaire which filled by the respondents were investigated in this study. According to results, there is statistically significant relationship between effective use of accounting information system and institutionalization level. Also, it has been concluded that the institutionalization levels of enterprises have a positive effect on the effective use of accounting information system. [ABSTRACT FROM AUTHOR]