KOBİ’lerde Yöneticilerin Muhasebe Bilgi Düzeylerinin Araştırılması: Kilis Organize Sanayi Bölgesi Örneği
An Analysis on the Accounting Literacy Levels of Managers in SMEs: The Case of Kilis Organized Industrial Zone

Summary/Abstract: Information processing plays a key role in business managers’ success. One of the most important resources that meet the information needs of business managers is accounting. Business managers are expected to have basic accounting literacy, even if they do not have as much expertise as an accountant. The purpose of this study is to measure the level of business managers’ basic accounting literacy. To that end, a face-to-face survey was conducted on a sample of business managers working in Kilis Organized Industrial Zone utilizing a 5-point Likert scale. According to the findings of the study, a majority of the business managers keep accounting records due to legal obligation as well as information purposes and they rely on accounting information in managerial decision making process. In addition, the findings of the study reveal that business managers’ accounting literacy levels differ based on education, the position of the managers, the places where the accounting books are kept and the number of employees.

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