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Journals / Kafkas Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi / 2026 / Cilt: 17 Sayı: 33

DATA ANALYTICS IN INFORMATION SHARING AND RESOURCE DEPENDENCY: ENHANCING ACCOUNTING SYSTEMS

BİLGİ PAYLAŞIMI VE KAYNAK BAĞIMLILIĞI BAĞLAMINDA VERİ ANALİTİKLERİ: MUHASEBE SİSTEMLERİNİN GELİŞTİRİLMESİ

Metin Uyar(İSTANBUL GELİŞİM ÜNİVERSİTESİ)0000-0002-9773-9340
Pages
342–369
Publication Date
2026-06-28
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

The results indicate that the use of data analytics improves accounting system effectiveness by reinforcing digital information sharing and fostering interdepartmental interdependence.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:In the context of advances in blockchain technologies, a growing number of organizations are prioritizing the strategic use of data analytics to achieve sustainable performance.
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Key Findings & Data:Therefore, necessitating a greater reliance on the information generated by accounting systems.
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Conclusion & Impact:The results indicate that the use of data analytics improves accounting system effectiveness by reinforcing digital information sharing and fostering interdepartmental interdependence.
🔬Design:Araştırma Makalesi
📍Scope:Comprehensive Sample
⚙️Variables:Bilgi paylaşım teorisi · veri analitiklerinin kullanımı · karşılıklı bağımlılık

Abstract

In the context of advances in blockchain technologies, a growing number of organizations are prioritizing the strategic use of data analytics to achieve sustainable performance. The conversion of big data into a digital format, coupled with its cross-departmental sharing for a comprehensive assessment of market dynamics, has precipitated a heightened interdependence among departments. Therefore, necessitating a greater reliance on the information generated by accounting systems. This study reveals the interplay among the use of data analytics, digital information sharing, and the effectiveness of accounting systems, in the context of knowledge sharing theory, and resource dependency theory. The results indicate that the use of data analytics improves accounting system effectiveness by reinforcing digital information sharing and fostering interdepartmental interdependence.

Özet

Blok zinciri teknolojisindeki gelişmeler bağlamında, giderek artan sayıda organizasyon sürdürülebilir performans elde etmek için veri analitiğinin stratejik kullanımına öncelik vermektedir. Büyük verinin dijital formata dönüştürülmesi ve piyasa dinamiklerinin kapsamlı bir şekilde değerlendirilmesi için departmanlar arası bilgi paylaşımı, departmanlar arasında artan bir karşılıklı bağımlılığı tetiklemiş ve dolayısıyla muhasebe sistemleri tarafından üretilen bilgilere daha fazla güvenilmesini zorunlu kılmıştır. Bu çalışma, bilgi paylaşımı teorisi ile kaynak bağımlılığı teorisi bağlamında veri analitiğinin kullanımı, dijital bilgi paylaşımı ve muhasebe sistemlerinin etkinliği arasındaki etkileşimi ortaya koymaktadır. Sonuçlar, veri analitiğinin kullanımının dijital bilgi paylaşımını güçlendirerek ve departmanlar arası bağımlılığı teşvik ettiğini ve muhasebe sisteminin etkinliğini artırdığını göstermektedir.

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Cite This Article

Uyar, M. (2026). DATA ANALYTICS IN INFORMATION SHARING AND RESOURCE DEPENDENCY: ENHANCING ACCOUNTING SYSTEMS. Kafkas Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, Cilt: 17 Sayı: 33, 342–369. https://doi.org/10.36543/kauiibfd.2026.016

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