Kurumsal Zeka ve Muhasebe Bilgi Sistemi Etkileşimi: Borsa İstanbul (BiST) 100 Endeksi’ndeki İşletmelerde Bir Araştırma

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

Özet

Bu çalúmann amac iúletmelerde muhasebe bilgi sistemi ile kurumsal zeka arasndaki etkileúimi araútrmaktr. Çalúmada, kurumsal zeka ve muhasebe bilgi sistemi etkileúimi kavramsal çerçeveyi takiben literatür eúli÷inde ksaca ele alnmú, ardndan Borsa østanbul (BøST) 100 Endeksi’ndeki iúletmelere yönelik uygulanan anketle iúletmelerin kurumsal zeka puanlar hesaplanmútr. Çalúmada elde edilen bulgular özetle; iúletmelerin kurumsal zeka puannn oldukça yüksek oldu÷u ve kurumsal zekann iúletme yöneticilerince önemsendi÷i úeklindedir. Ayrca kurumsal zeka puan bileúenlerinden kurumsal faydalar ile iúletme paydaúlar faydalarnn katlmclarca daha çok önemsendi÷i, di÷er bileúenler açsndan anlaml bir farkll÷n olmad÷ ve bir bütün olarak muhasebe bilgi sisteminin kurumsal zeka puanyla bileúenlerini pozitif yönde etkiledi÷i belirtilebilir.

Abstract

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.