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Abstract

Accounting, considered as one of the key support functions of the business, is the center of in-house knowledge production and reporting. It is aimed to increase the productivity and profitability of business activities with qualified knowledge produced by the accounting information system. Essentially, the accounting information system is regarded as an information system that generates knowledge based on formal sources and standard reporting because of its legal obligations and traditional understanding. As a result of changing conditions and differentiation of knowledge requirements, the accounting information system is expected to make a greater contribution to the management and operating processes. It is demanded that the accounting information system be more functional and dynamic for the knowledge needs that will enable businesses to gain future insight and thus gain competitive advantage over uncertainty. In this respect, besides the formal structure of accounting which impersonate with financial accounting, an informal structure must also be open. The informal structures included in the system will also cause the differentiation of the produced and used knowledge, as well as improve the quality of the feedback and reports. This study aims to gain a new perspective to theoreticians and practitioners, in the direction of the mentioned targets, in order to enable the accounting information system to use informal knowledge as well as formal knowledge and thus to enlarge the scope of managerial reports. The study, which should be considered as a theoretical evaluation, leads to a topic that should not be ignored in the field of management accounting and which will be mentioned frequently in the future. Following the conceptual reviews of the informal knowledge and related subjects in the study, a general evaluation is made under the heading of informal knowledge use and reporting in the accounting information system.

Keywords: Accounting Information System, Management Accounting, Informal Knowledge, Feedback, Tacit Knowledge

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