Özet:

One of the important contributions of technology to the information society is the facility of access to information and the speed of sharing. The use of information processing technologies has become an inevitable requirement when carry out their activities in a strong competition in the global economic environment. In particular, the movement of capital in the international scope and the move of enterprises’ production units to different geographical areas have made it easier to ensure the control of business activities and prepared the ground for the creation of Enterprise Resource Planning systems. The registration of the transactions carried out, providing facility and standardization in terms of the use of ERP systems in the enterprises and the accounting information systems have also received a share of the situation. The gathering of information in a central database by ERP systems has systematized the relationships between the operating units of the enterprises; it has given a new dimension to the recording of accounting information, to the flow of documents, to the processing and to the reporting of financial information. In this study, the integration of ERP systems into the accounting information system and the reflection of the necessary information to the financial reporting aimed at the transfer to the information users accurately, reliably and in real time and the implementation of assessments were proposed.