Corporate accounting rating and it's practice in publicly-held companies

In recent years the resulting financial crisis and correspondingly experienced corporate scandals have steadily increased the importance of corporate governance. The partners for whom the companies are responsible want to be sure that the companies are managing transparently, supervising their rights and interest in a fair manner and achieving planned targets. As a method of that, Corporate Governance Rating become a current issue. Corporate Governance Rating is seen as a competing and prestige factor. The publicly – held companies that want to get Corporate Governance Rating done and get high marks should corporate their accounting systems. The criterias that enables the institutionalization of accounting system are the organization of the accounting system, accounting manuel, codes of ethics, information policy statement and level of using and controling information tecnologies. In this study, importance level table of these criteria has been developed. Data collection form including evidence about determination of oinions forming basis to Corporate Governance Rating notes has been developed. The notes of Corporate Accounting Rating has been applied in three publicly – held companies. When it is consired with the results of application, the publicly – held companies that want to corporate their accounting systems should primarily attend to three issues: They should create an accounting manuel and make it written, They should improve codes of ethic, They should set an available web site for institutional investors and other all partners. Furthermore, the web site should be in English for international investors. Keywords: Corporate Governance Rating, Corporate Accounting, Corporate Accounting Rating Criterions, Corporate Accounting Rating, Corporate Accounting Practice.