Özet:

Today, businesses need accurate and timely information in order to achieve their goals and use their resources effectively and efficiently. So that they can gain competitive advantage. Today, computer-based information systems present the data obtained from different sources in a timely and desired manner. In this way, it is possible for managers to make the right decisions. Accounting information system consists of financial accounting information system and management accounting information system. In this study, it is tried to determine the relationship between the management accounting information system and other related variables (budget participation, delegation of authority) and manager performance. Participation in the budget requires an efficient flow of information to take better decisions. Therefore, the effect of budget participation on the management accounting information system and management performance was determined in this study. In addition, authority and responsibilities are shared with employees and decisions are taken at the source of the event thanks to delegation of authority. It is thought that management performance will increase only when the authority and responsibilities are spread to the base with appropriate information flow. Therefore, in this study, it was aimed to determine the relationship between delegation of authority and manager performance and also the relationship between management information system and manager performance. The middle level managers working in the bank branches of Batman province, which is thought to have a developed information system, constitute the main body of this study. In this context, questionnaires were distributed to bank managers, assistant managers and chiefs and 41 responses were received. The analysis of the study data was carried out with the Smart PLS program, which allows working with little datas and does not require a normal distribution. In this study, path analysis is used. As a result of the analysis, it has been determined that budget participation has a positive effect on the management accounting information system and the management accounting information system has a positive effect on the managerial performance as well. However, the transfer of authority has no effect on the management accounting information system. Similarly, budget participation and delegation of authority have no effect on managerial performance.

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