The Interaction between Accounting Information System and Corporate Intelligence: A Survey on Listed Companies Borsa Istanbul (BIST) 100 Index

Bellikli U., DAŞTAN A.

MALIYE DERGISI, sa.178, ss.313-335, 2020 (ESCI) identifier

  • Yayın Türü: Makale / Tam Makale
  • Basım Tarihi: 2020
  • Dergi Adı: MALIYE DERGISI
  • Derginin Tarandığı İndeksler: Emerging Sources Citation Index (ESCI), TR DİZİN (ULAKBİM)
  • Sayfa Sayıları: ss.313-335
  • Anahtar Kelimeler: Corporate Intelligence, Accounting Information System, Borsa Istanbul, ORGANIZATIONAL WISDOM
  • Karadeniz Teknik Üniversitesi Adresli: Evet

Özet

The purpose of this study is to investigate the interaction between the accounting information system and corporate intelligence in businesses. In the study, the interaction of corporate intelligence and accounting information system was handled in the light of the literature following the conceptual framework, then the research was carried out through a questionnaire applied to the authorities of the companies in Borsa Istanbul (BIST) 100 Index within the framework of the calculation of enterprise corporate intelligence scores. The findings obtained in the study are briefly; the corporate intelligence score of businesses is very high and the issue of corporate intelligence is cared by business managers. In this context, corporate stakeholder benefits and the corporate benefits, which are among the corporate intelligence score components, are given more importance by the participants, and there is no significant difference in terms of other components; the findings that the accounting information system as a whole positively affects the corporate intelligence score and thus its components can be stated.