The impact of accounting information system on reducing the severitiy of crisis during the crisis period

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Fahri Kursunel

Abstract

The economic crisis affects significantly both the whole economy in macro sense and the financial structure of corporations’ in micro sense. Because there are negative changes in the financial structures of corporations, managers must be more careful and take more rational decisions during these times. Being successful in crisis period depends on the success of crisis management. The best way to manage crisis is to prevent it. Effectively managed accounting information system contributes to businesses to prevent, to manage and to cease crisis. The financial data reported by accounting information system contributes to early warning systems about transparency. For decisions which will be taken during crisis period, the need for reliable information about the financial position of companies’ increases, and the existence of reliable information decreases the severity of crisis.By considering the conceptual structure constituted in line with the main aim of the study, a hypothesis is formed. “Issues that may arise in the accounting information system in times of crisis show that there is a significant relationship between accounting information system and the crisis.”The result of analysis indicates that according to view of managers; there is a significant relationship between accounting information system and the crisis and the effective use of accounting information system in times of crisis is a factor that will prevent deepening the crisis.

Keywords: The Economic Crisis, Crisis Management in Businesses, Accounting Information System

 

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