Özet:

Accounting programs have transformed accounting activities into accounting systems, with technology making itself felt in accounting activities to a considerable extent. Accounting systems, have expanded their scope as "Accounting Information Systems" with the concretization of the expectations of the enterprises from the software and the response of the software companies to the business expectations. Today, accounting information systems have been developed to meet the needs of businesses of almost all sizes, while the level of use of the software in question may differ. With the increase in the level of use of programs, which differ from business to business, the benefit that businesses will gain from the information they produce has increased as well as the speed of access to information. Therefore, the effectiveness of business decisions will be ensured thanks to timely and accurate information that forms the basis for the decisions to be taken by the business management. In many studies on the level of use of accounting information systems by businesses, there are data that it is related to business profitability. In this respect, it is important to determine the level of use of accounting information systems. With this study, it is aimed to determine the level of use of accounting programs by enterprises. The survey questions prepared for this purpose were applied to 425 companies operating in Hatay province and its districts, and the survey data were analyzed in the SPSS Statistics 22.0 program at a significance level of 0.05. As a result of the study, significant relationships were determined between the characteristics of the business and its employees and the level of use of accounting software.

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