Özet:

The intensive competitive atmosphere that the enterprises are faced with increases its severity day by day. In this environment, enterprises can sustain their operations efficiently depending on their use of information and information technologies effectively. The “information” which gives its name to the era we are in, is one of the most important capitals for enterprises. In the information age, only the enterprises that are able to understand the importance of information and use this information through information systems will be successful. In this study, the effects of accounting information system on the decisions taken by the administration of an enterprise are examined and the benefits of using accounting information system for enterprises are handled. The accounting information systems of enterprises are examined, the level of importance assigned by the administrators of enterprises to accounting information is measured, and whether or not the administrators of enterprises make use of the accounting information provided by accounting information system is determined through a questionnaire carried out on the SMEs operating in Bartın

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