The role of innovations in increasing the effectiveness of accounting information systems brought by the new Turkish Commercial Code in the field of audit and an application on accounting professionals/employees

Technological development has accelerated the competition and in this process, the bussinesses want to use the information effectively and place the front. Business managers gain knowledge from both inside and outside of the company. Accounting information system is one of the most important information systems. In the accounting information system, the false and fraudulent information will damage both the information users and business. At this stage, operating procedures and policies are implemented. Thus, the control can be provided. Espicially, through the New Turkish Commercial Code (6102), has brought many innovations in the audit area. Thus, effectiveness of the accounting information system increased. This study aims to give information about the accounting information system, explain the function of the control for the companies and finally explain the function of the new law on increasing the efficiency of accounting information system. This study are important in terms of bringing new data with the application. Internet and library documents, laws and reports are used in the process of the preparation. And the data are obtained from the Aksaray accounting profession/employee to reveal the dimension of the effectiveness. In the study, there are basic concepts, accounting information systems, auditing, innovations brought by the new Turkish Commercial Code and other relevant content, data analysis and survey findings. As a result of the study carried on with accounting professionals/employees, it has been seen that the new audit understanding have positive effects on the accounting information system.