Özet:

The Accounting Information System includes the identification, collection, recording and interpretation of accounting information at the organizational level. An effective accounting information system, which has a secure data storage feature, is compatible with the company’s goals, reliable, providing the information that management needs, producing reports in time, accounting standards, laws and laws, designed to prevent errors and tricks, and reflects the business information in a correct and complete way, is an instrument that helps the organizational management in improving the performance of the organization. Effective accounting information system in, provides cost savings, improves quality and efficiency, provides the business a competitive advantage, helps management in making more accurate and effective decisions, increases employees’ commitment to the business and customer satisfaction. In the world and in Turkey, the benefits obtained by the application and application of the accounting information system in enterprises have been thoroughly studied. However, there is a limited number of studies in current literature that study the relationship between the accounting information system and organizational performance. This study aims to analyze the potential impact of the accounting information system on the organizational performance. In this framework, the 120 manufacturing enterprises managers operating in the TR81 region, which includes the provinces of Zonguldak, Karabük and Bartın, have been applied the face-to-face survey method and the data obtained has been interpreted through statistical methods. According to the results obtained in the study, there is a statistically meaningful relationship between the accounting information system and the organizational performance in a positive direction, and the accounting information system reveals a change in the organizational performance at a level of 33.4%.

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