Özet:

Today, the dense competition environment around the world increased the need for accurate and on-time information required to sustain the activities of enterprises. Resorting to accounting information systems, which plays an important role among managerial decision making systems, is the key to access information. When the management of an enterprise prepares both strategic plans and tactics as well as devise budgets and feasibility reports, majority of the important data are provided from the accounting information system. Based on the findings of a survey carried out, this study explores to what extent SMEs in the organized industry zone in the province of Erzurum make use of the accounting information systems in their managerial decision making processes. According to the outputs of the survey, majority of the respondents are comprised of micro and small scale enterprises aligned with the definition set by EU for SMEs. It is also noted there needs a general improvement in the extent that SMEs make use of the accounting information system in their managerial decision making processes. Moreover, the survey portrays the fact that the larger the size of the enterprise, the higher the level of benefiting from the accounting information system is.

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