letmelerde Kurumsal Y netim Anlay ve Muhasebe Bilgi Sistemi li kisi: MKB 100 irketleri üzerine Ampirik Bir Ara t rma( Relationships Between Corporate Governance and Accounting Information Systems on Businesses: An Empirical Research on ISE–100 Companies)

Relationships Between Corporate Governance and Accounting Information Systems on Businesses: An Empirical Research on ISE–100 CompaniesProblem Statement: Recent international financial crises have shaken the confidence in capital markets. The concept “corporate governance” has been developed in order to make enterprises reliable and strong corporations and to regain the lost confidence in markets. Enterprises need well-organized and smooth-running information systems in order to establish reliable and strong structures. The most important one among business information systems is accounting information system. The accounting information system assumes great responsibilities in the development of the sense of corporate governance and in taking the necessary precautions for that purpose and in presenting the implementation results to authorities.Research Aims: The purpose of this study is to statistically determine and explain the difference between the sense of corporate governance and accounting information system in enterprises. For that purpose, an empirical study has been conducted on the companies in ISE-100 index. Method: The data of the study has been obtained from the managers of the companies traded in ISE-100 index between 01.02.2008 and 31.07.2008. Descriptive statistics and correlation analyses have been used in the study of the data. Findings and Results: At the end of the study, it has been concluded that there is a strong positive correlation between accounting information system and the sense of corporate governance. In addition, there has been discovered a statistically strong positive correlation between the principles of accounting information system, namely, “Reporting Principle”, Principle of Organizational Structure”, “Principle of Clarity and Understandability” and “Principle of Data Collection and Processing” and the principles of corporate governance. Proposals: The study has concluded that there is a considerable positive correlation between the sense of corporate governance and accounting information system. In this context, importance should be attached to the accounting information system in order to ensure a successful application of corporate governance in enterprises and to present solutions to the problems experienced. The reason for this is that the accounting information system and the sense of corporate governance form a synergy for an effective management.