MUHASEBE BİLGİ SİSTEMLERİNİN GELİŞİMİ VE DÜNYANIN GELİŞEN EKONOMİLERİNDE UYGULAMA SINIRLAMALARI

Authors : Nida TÜREGÜN

Pages : 10-19

View : 24 | Download : 13

Publication Date : 2020-08-01

Article Type : Research Paper

Abstract :With globalization, developing nations have managed to acquire or adopt the accounting information system used by the developed nations across the globe. The process of adopting or developing accounting information systems by the developing nations is beneficial but also faces increased challenges. Therefore, the paper aims at identifying the development of accounting information systems, as well as, shortcomings in the establishment processes in the developing states. Thus, it provides a literature review on the feature distinguishing developing nations from the developed nations. It highlights the link between globalization and the creation of accounting information systems across the globe. Moreover, it provides an overview of the role carried out by the accounting system in meeting the development needs of a country. Lastly, it provides an overview of adoption and problems associated to the creation of accounting technologies in the developing nations.
Keywords : Accounting Information Systems, Developing Economies, Limitations, Adoptation