What is Cost Accounting

This chapter aims to explain how the accounting information system is adopted in businesses. The development of e-services and e-business affect the activities of the accounting systems. In this context, factors affecting the adoption of the system have been identified with respect to their specifications. The data was collected using the survey method. The partial least squares method that is a technique of a structural equation model was used to analyze. According to the findings, the organization structure, stakeholders, technology, and external structure influence the adoption of the accounting information system. The organization structure has been identified as the strongest factor. Technological progressions have a high impact on adoption. Findings show that management is sensitive to new data management approaches such as big data, business intelligence. Practical recommendations were presented in accordance with the findings.