EFFECT OF ORGANIZATIONAL VALUE ON QUALITY OF ACCOUNTING INFORMATION SYSTEMS IN TURKEY
Abstract
Purpose: Turkey is one of the countries which have adopted the International Accounting Standards and the International Financial Reporting Standards. Despite the provision of laws, policies and procedures to guide the preparation and reporting of accounting information, the quality of accounting information systems of state corporations is at stake. Financial loss and fraud results from general disregard of public finance management principles. The research determined the impact of organizational values on quality of accounting information systems.
Methodology: The study adopted both explanatory research and descriptive design. Descriptive research was used to describe characteristics of a population. The target population comprised of 84 staff from finance, accounting and auditing departments. Quality accounting information is produced by quality accounting information system as well. Good bookkeeping system, efficacy of the budgeting efficacy systems, and report of finance Turkey are as a result of quality accounting. Organizational values revealed a useful and remarkable linkage relationship with quality of accounting information. Further, regression findings showed that attention to details and quality of accounting information has a positive and significant relationship. It was also revealed that company’s values influences quality of accounting information systems.
Recommendations: The study recommends for multi-team approach in preparing accounting information to ensure completeness and comprehensives. The study recommends for development of clear guidelines and procedures to be followed when preparing and reporting accounting information. There should be mechanism to ensure that acceptable preparation and reporting standards are upheld. The study recommends for clear and comprehensive steps when preparing counting information.
Key words: Quality accounting, information system, organizational values, Turkey
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