DEVELOPMENT OF ACCOUNTING IN THE HISTORY OF MODERN TURKEY (FROM 1923 TO 2006)

ARZOVA S. B., POROY ARSOY A.

INTERNATIONAL ACCOUNTING IN THE 21ST CENTURY, ss.195-225, 2010 (SSCI) identifier

  • Yayın Türü: Makale / Tam Makale
  • Cilt numarası:
  • Basım Tarihi: 2010
  • Dergi Adı: INTERNATIONAL ACCOUNTING IN THE 21ST CENTURY
  • Derginin Tarandığı İndeksler: Social Sciences Citation Index (SSCI)
  • Sayfa Sayıları: ss.195-225
  • Bursa Uludağ Üniversitesi Adresli: Evet

Özet

Considerable research has considered the past accounting experiences response to future accounting applications, but much of this research has taken place in western countries, particularly in the English-speaking nations. This research extends the existing literature by examining deeply the accounting history of modern Turkey, a country still considered to have a developing economy, began newly to negotiations with the E.U and waited for to be largest population of the E.U. Modern Turkey is the heritage of Ottoman Empire but a lot of change has been made as of passing from monarchy to democracy. Accounting applications and rules have got their share from this rooted change period.