Abstract:

The aim of this study is to provide evidence for the ideas of the accounting professionals about the innovations of the new 6102 numbered Turkish Commercial Code’s bringing on accounting and auditing applications. This study also aims to investigate whether the accounting professionals’ ideas on the innovations become different for their working times and education level. In accordance with this aim, a questionnaire was distributed to 45 accounting professionals. The total number of completed questionnaires is 41 with response percentage, approximately %91. Data was evaluated SPSS statistical programme by using the arithmetic means of answers, fruquency analysis, and Anova and Tukey statistical tests. As a result of this study, it is found that the number of participants that the innovations of the new 6102 numbered Turkish Commercial Code’s bringing on accounting and auditing applications is correct and necessary is slightly greater than nonparticipants. For their working times and education level, the accounting professionals’ ideas on innovations, except for 3 innovations, do not different.

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