The History and Classification of the Turkish Accounting System
Journal Title: Invention Journal of Research Technology in Engineering & Management - Year 2018, Vol 2, Issue 7
Abstract
Accounting is a social structure and is shaped by the society in which it operates. The needs of the society are the most important factors that are affecting the development of accounting in a country. Although in todays open system societies, the changes in the accounting are inevitable, we must not forget that accounting is not only a practice but also a discipline that has a theoretical and historical background. The development of an accounting system and practices in a country reflects its economic development as well as the legislative process. Turkey could not be an exception. The economic development of the country has led the accounting practices to change from tax and state orientation to international harmonization. In this respect, this paper highlights the changes in Turkish accounting system from the theoretical and historical perspectives
Authors and Affiliations
Stylianou Tasos
Keywords
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