THE EFFECT OF ACCOUNTING INFORMATION SYSTEM ON CORPORATE GOVERNANCE PRACTICES

International financial crises have seriously affected the confidence environment, one of the basic principles of capital markets. Capital market actors have taken important steps to restore the lost trust environment. Corporate governance practices have been a necessary tool for enterprises to operate in a stable environment, attract more investors, increase their financial performance and manage transparently. These applications are carried out in relation to different information systems within the enterprise. The most important information that companies can apply in the planning and control activities is provided by the accounting information system. Therefore, corporate governance practices interact with the accounting information system. The aim of this study is to reveal the effect of accounting information system effectiveness on corporate governance practices. For this purpose, a structural equation model has beenestablished in accordance with the obtained data from the cement mills enterprises under Borsa İstanbul (BIST). As a result of the study, it was determined that an effective accounting information system had a positive effect on corporate governance practices.