Özet:

The accounting information system provides information to the business managers in the decisions that need to be taken in the business. With globalization, the process of inclusion of information technologies has revealed the need to gain more benefit from the accounting information system to provide a competitive advantage. In this study, the impact of the accounting information system on business management decisions was studied. In this framework, the effectiveness of the existing accounting information system in the enterprises and the degrees of use of accounting information while making management decisions will be revealed. For this purpose, a research was conducted on small and medium-sized enterprises operating in the TRC3 region. In the research, the survey method was used as a data collection tool. The data received was analyzed using the SPSS statistical program. According to the research, there is a meaningful relationship between the accounting information system and the business management decisions. In this context, it has been found that the highest level of application among the underdimensions of the principles of accounting information system belongs to the "documentary size". Moreover, it has been found that business managers use accounting information mostly "in the tracking of customer accounts".

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