Muhasebe Bilgi Sisteminde Kurumsal Bilgelik Anlayışı

An understanding of corporate wisdom, considered as optimal information management, is seen as an important renewal movement for the accounting information system, which supports the decision - making mechanisms, contributes to strategy and politics, and provides effective reports on business needs against changing conditions and uncertainties. In this study, accounting information system is handled with the view of the elements of knowledge management and corporate wisdom, and the components and criteria of on these areas are examined. In order to see effectiveness in practice of the subject examined theoretically, a questionnaire was applied to the enterprises having institutional information management infrastructure. The data’s of the questionnaire was subjected to statistical analysis and the relationship between corporate wisdom and accounting information system was evaluated.