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, pp.195-225, 2010 (Journal Indexed in SSCI) identifier

  • Publication Type: Article / Article
  • Volume:
  • Publication Date: 2010
  • Title of Journal : INTERNATIONAL ACCOUNTING IN THE 21ST CENTURY
  • Page Numbers: pp.195-225

Abstract

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.