Özet:

The purpose of this study is to reveal the interaction between the human resources information system and the accounting information system that is created within the enterprise and studies both financial and non-financial activities related to human resources.  In fact, this study focuses more on the size of reporting of human resources and accounting interactions in. The study was designed to identify what dimensions and how this interaction affects the financial performance of the enterprise and how this interaction affects the characteristics of the enterprise. In the framework of this goal, the study examined 86 trading in the Borsa Istanbul 100 Index. The study, taking advantage of the relevant foreign literature, was based on the "Human Resources Accounting Reporting Index" as an indicator of human resources - accounting interaction. The index is calculated by converting the information that the company reports about human resources into numerical data with a score of 0 to 4. As an indicator of financial performance, using domestic and foreign literature, the rates of "Active Profitability, Net Profit Margin, Self-Source Profitability and Market Value/Defter Value" have been determined respectively. However, 7 variables that represent the business characteristics, using literature, have been used (the size of the business, the age of the business, the concentration of ownership, the foreign share, the size of the board, the type of auditor and the business sector). Relationships between these variables have been studied using regression and correlation analysis. According to the analysis, the Human Resource Accounting Reporting Index and the Active Profitability, Market Value/Defter Value, the size of the board and the type of auditor have a meaningful and positive relationship with the business sector and the concentration of ownership.

Özet:

This aim of the study is to reveal interaction, which is comprised within business, of accounting information system and human resource information system that examines both financial and non-financial facilities related to human resource. Thus this study elaborates to reporting dimension of human resource and accounting interaction mostly. The study is prepared for the aim of determine how this interaction has affect business’ financial performance with which dimensions and how this interaction has been affected according to business characteristic. As part of this purpose, 86 of business that publicly-traded in Borsa Istanbul 100 Index has been examined in the study. In the research, “Human Resource Accounting Reporting Index” has been based on as an indicator of human resource and accounting interaction with referring related foreign literature. The Index as mentioned, has been calculated due to scoring information between 0-4 that was reported by business concerning to human resource. As financial performance indicator, “Return of Assets, Net Profit Margin, Return of Equity and Market to Book Value” ratios have been determined respectively with referring local and foreign literature. In addition seven variables (size of business, business age, ownership concentration, share of foreign partner, size of board, auditor type and business sector) that represent business characteristic have been determined with also referring literature. The relationship between the variables as mentioned has been examined with using regression and correlation analysis. In the result of analysis, significant and positive relationship between Human Resource Accounting Reporting Index and Return of Assets, market to book value, size of board and auditor type and significant and negative relationship between business sector and ownership concentration have been observed.

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