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A Historical Overwiew Of Accounting In Turkey

Author

Listed:
  • Ibrahim MERT

    (Alexandru Ioan Cuza University, Iasi Faculty of Economy and Business Administration (FEAA))

Abstract

Objectives: The purpose of this article was to review the historical evolution of accounting in the late Ottoman Empire and the modern Republic of Turkey. Prior Work: This paper is trying to extant a research to observe the historical development of accounting practices in Turkey. During the analyses around 2 authors’ books were related to this paper. Approach: During the study it was focused to collect information observation through published academic books and articles. Results: The empirical studies, evidence or experiences presented in the part of conclusion that the accounting system of Turkey have had a considerable development since the establishment of the Republic of Turkey (1923). Implications: An overview of Turkish and global sources suggested the importance of the following themes: (a) immature capitalism and a strongly hierarchical monarchy in the Ottoman Empire retarded the development of modern accounting; and (b) maturing capital and integration with the global market, especially after the decline of the oneparty state system, led to the adoption of modern accounting systems and standards in the Republic of Turkey. Value: The historical overview thus provides an illustrative discussion of how and why Turkish accounting has evolved over the past years.

Suggested Citation

  • Ibrahim MERT, 2013. "A Historical Overwiew Of Accounting In Turkey," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 31(1), pages 19-30, September.
    • Handle: RePEc:ath:journl:v:31:y:2013:i:1:p:19-30
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    Cited by:

    1. Radu-Daniel Loghin, 2017. "The Impact Of European Integration On Romania'S Audit Sector," Management Strategies Journal, Constantin Brancoveanu University, vol. 35(1), pages 91-98.

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