The effects of an accounting information system on the institutionalisation level of enterprises

Abstract

An accounting information system (AIS) is a system of collecting, storing, and processing financial and accounting data that is used by decision makers. An accounting information system is generally a computer-based method for tracking accounting activity in conjunction with information technology resources. The purpose of this study is to determine the effects of an accounting information system on the institutionalisation level of enterprises. In this regard, a model has been developed and tested. Five hypotheses were constituted to test the model and a questionnaire was conducted to 150 firms that are operating in small and medium sized enterprises in Trabzon. The structural equation model was used to test the hypotheses. According to findings of the analysis it may be seen that an interdepartmental information system, compliance with an accounting information system, and an accounting information system activity have an effect on the institutionalisation level of enterprises. © 2016 Peter Lang GmbH. All rights reserved.