An Examination of the Effects of Information Technology on Managerial Accounting in the Turkish Iron and Steel Industry
Assoc. Prof. Dr.Metin Saban, Zekai Efeoğlu

Abstract
Economic and technological changes and especially the developments in information technologies have significantly changed work environments and the management of businesses. The objective of this study was to examine the effect upon managerial accounting and managerial accountants in the iron and steel businesses, which closely follow and adopt the information technologies and operate in Turkey. The study examined the technological developments that have led to changes in managerial accounting and the extent of these changes. Examining the effects upon the managerial accounting applications and managerial accountants theoretically, a field work was performed using the survey method. These changes were determined using the responses to surveys that had been administered to managerial accountants in Turkish iron and steel production.companies.

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