Businesses have become an obligation to focus on strategic management in business structure and organizations by moving decision-making mechanisms to be able to survive in today's market where the competition has reached unbelievable dimensions. When taking into consideration determining businesses' future received of strategic decisions, it will be seen much more clearly that actually strategic management is strategic decision making. Especially strategic decisions must be seen that more important in terms for managers behalf of to ensure sustainability and cope with the competition. In this regard, managers should benefit from information systems for minimizing uncertainty and achieving success to take their decisions to related business activities. The most basic information needs of managers are provided through accounting and finance information systems. Businesses obtain most of the information from accounting data while preparing both strategic and tactical plans and targets. It is so important in terms of data produced by accounting information systems to see the general state of the business and to comparison with industry information in which it operates.
The research carried out specifically for textile enterprises in Kahramanmaraş intended for the impact of accounting information system components on the strategic decision-making of textile enterprises it has been found used more effectively according to cost accounting of financial accounting and management accounting information in the strategic decision-making processes of businesses. Our research has reached the results of effective strategic decision making of accounting information system components in the textile business; besides there are variables that detected differences in demographic characteristics of the participants