Impact of the Accounting Information System on Corporate Governance: Evidence from Turkish Non-Listed Companies
the abuses of managers have the ability to create major problems. In order to avoid future scandals, this study investigates the association between the accounting information system and corporate governance. We hope that these findings will contribute towards the enhancement of good corporate gov...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Wollongong
2017-03-01
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| Series: | Australasian Accounting, Business and Finance Journal |
| Subjects: | |
| Online Access: | http://ro.uow.edu.au/aabfj/vol11/iss1/2/ |
| _version_ | 1819146065968889856 |
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| author | Ali Uyar Ali Haydar Gungormus Cemil Kuzey |
| author_facet | Ali Uyar Ali Haydar Gungormus Cemil Kuzey |
| author_sort | Ali Uyar |
| collection | DOAJ |
| description | the abuses of managers have the ability to create major problems. In order to avoid future scandals, this study
investigates the association between the accounting information system and corporate governance. We hope
that these findings will contribute towards the enhancement of good corporate governance created by the
accounting function of business organizations. The results of empirical analyses indicate that bookkeeping,
financial reporting, and the budgeting system have a positive impact on the corporate governance level,
whereas the adoption of Turkish Accounting / Financial Reporting Standards do not. Thus, in order to foster
corporate governance, managers should establish internal reporting procedures as well as internal control and
monitoring devices before attempting external control through independent auditing. |
| first_indexed | 2024-12-22T13:08:00Z |
| format | Article |
| id | doaj.art-e964e1cc8806492ba71264c920a69bde |
| institution | Directory Open Access Journal |
| issn | 1834-2000 1834-2019 |
| language | English |
| last_indexed | 2024-12-22T13:08:00Z |
| publishDate | 2017-03-01 |
| publisher | University of Wollongong |
| record_format | Article |
| series | Australasian Accounting, Business and Finance Journal |
| spelling | doaj.art-e964e1cc8806492ba71264c920a69bde2022-12-21T18:24:49ZengUniversity of WollongongAustralasian Accounting, Business and Finance Journal1834-20001834-20192017-03-01113927http://dx.doi.org/10.14453/aabfj.v11i1.3Impact of the Accounting Information System on Corporate Governance: Evidence from Turkish Non-Listed CompaniesAli Uyar0Ali Haydar Gungormus1Cemil Kuzey2American University of the Middle East, KuwaitIndependent scholarMurray State University, USAthe abuses of managers have the ability to create major problems. In order to avoid future scandals, this study investigates the association between the accounting information system and corporate governance. We hope that these findings will contribute towards the enhancement of good corporate governance created by the accounting function of business organizations. The results of empirical analyses indicate that bookkeeping, financial reporting, and the budgeting system have a positive impact on the corporate governance level, whereas the adoption of Turkish Accounting / Financial Reporting Standards do not. Thus, in order to foster corporate governance, managers should establish internal reporting procedures as well as internal control and monitoring devices before attempting external control through independent auditing.http://ro.uow.edu.au/aabfj/vol11/iss1/2/Accounting information systembookkeepingfinancial reportingaccounting standardscorporategovernancemanagement accountingTurkeycorporate governance |
| spellingShingle | Ali Uyar Ali Haydar Gungormus Cemil Kuzey Impact of the Accounting Information System on Corporate Governance: Evidence from Turkish Non-Listed Companies Australasian Accounting, Business and Finance Journal Accounting information system bookkeeping financial reporting accounting standards corporate governance management accounting Turkey corporate governance |
| title | Impact of the Accounting Information System on Corporate Governance: Evidence from Turkish Non-Listed Companies |
| title_full | Impact of the Accounting Information System on Corporate Governance: Evidence from Turkish Non-Listed Companies |
| title_fullStr | Impact of the Accounting Information System on Corporate Governance: Evidence from Turkish Non-Listed Companies |
| title_full_unstemmed | Impact of the Accounting Information System on Corporate Governance: Evidence from Turkish Non-Listed Companies |
| title_short | Impact of the Accounting Information System on Corporate Governance: Evidence from Turkish Non-Listed Companies |
| title_sort | impact of the accounting information system on corporate governance evidence from turkish non listed companies |
| topic | Accounting information system bookkeeping financial reporting accounting standards corporate governance management accounting Turkey corporate governance |
| url | http://ro.uow.edu.au/aabfj/vol11/iss1/2/ |
| work_keys_str_mv | AT aliuyar impactoftheaccountinginformationsystemoncorporategovernanceevidencefromturkishnonlistedcompanies AT alihaydargungormus impactoftheaccountinginformationsystemoncorporategovernanceevidencefromturkishnonlistedcompanies AT cemilkuzey impactoftheaccountinginformationsystemoncorporategovernanceevidencefromturkishnonlistedcompanies |