THE DEVELOPMENT OF ACCOUNTING PRACTICES IN TURKEY (original) (raw)
2014
Culture may be defined as ?the collective programming of the mind which distinguishes the members of one human group from another?. Each human group shares its own social norms, consisting of common characteristics, such as a value system which is adopted by the majority of constituents. Moreover accounting is determined by culture and the lack of consensus in accounting practices between countries, because the purpose of accounting is not technical but rather cultural. The culture of a country determines the choice of its accounting techniques and the perception of its various accounting phenomena. For this reason, the accounting culture is to limit the style of financial reporting by determining the principles and rules to be followed in financial reporting and by determining the principles, rules, and valuation measures that the financial reporting based on. Globalization, increase in the international movement of capital, the development of capital markets, changing conditions o...
The Evolution of Turkey’s Accounting and Auditing System on the Way Towards the European Union
Journal of Interdisciplinary Economics
Turkey has a relatively short history of accounting in the modern sense. However, it has been rapidly developing since the 1980s in reference to accounting education, laws and institutions. Following the establishment of the Turkish Republic in 1923, a state oriented policy was initially implemented, followed by the experimentation of a mixed economic model after the mid-1940s and the imposition of a more liberal economic policy after the 1980s. The latter alterations have naturally increased the amount of international capital movements into Turkey and thus the portion of foreign capital has increased. As a result of these developments, reliable, accurate and comparable financial information has gained importance. Today, Turkey needs to prepare the required institutional and legislature system in order to better maintain the growing international financial relationships. Besides needing to integrate within the world, Turkey being in the process of gaining EU membership has brought ...
Management accounting has been gaining more importance as a result of the developments experienced in recent years with regards to both academicians and implementers. In accordance with this, the objective of this study comprises the evaluation of the general profile of studies conducted in management accounting field in Turkey. Within this scope, 118 articles related to management accounting published in MUFAD, MÖDAV, Mali Çözüm, Muhasebe ve Denetime Bakış and Muhasebe ve Vergi Uygulamaları, where most of the articles have taken place in field of accounting in Turkey, by years 2010-2016. In accordance with the evaluation results, most of the studies comprise " cost management " , " cost accounting " and " performance measurement and evaluation " subjects. Moreover, when the aforementioned studies are taken into consideration, it is determined that they have focused on companies to a large extent, preferred secondary data sources and usually used case study method. Türkiye'de 2010-2016 Yıllarına İlişkin Yönetim Muhasebesi Alanında Yapılan Çalışmaların Değerlendirilmesi ÖZET Son yıllarda yaşanan gelişmeler sonucunda gerek akademisyenler gerekse uygulayıcılar açısından yönetim muhasebesine verilen önem giderek artmaktadır. Bu doğrultuda çalışmanın amacı Türkiye'deki yönetim muhasebesi alanında yapılan çalışmaların genel profilinin değerlendirilmesini içermektedir. Bu kapsamda 2010-2016 yılları itibariyle Türkiye'de muhasebe alanında en fazla makalenin yer aldığı MUFAD, MÖDAV, Mali Çözüm, Muhasebe ve Denetime Bakış ve Muhasebe ve Vergi Uygulamaları dergilerinde yayınlanan yönetim muhasebesiyle ilgili 118 makale incelenmiştir. İnceleme sonuçlarına göre araştırmaların büyük çoğunluğu " maliyet yönetimi " , " maliyet muhasebesi " ve " performans ölçümü ve değerlendirme " konularını içermektedir. Ayrıca söz konusu çalışmalara bakıldığında büyük oranda firmalara odaklanıldığı, ikincil veri kaynağı tercih edildiği ve genellikle örnek olay çalışması yönteminin kullanıldığı tespit edilmiştir.
Culture and accounting practices in Turkey
This paper examines the effects of cultural values on accounting practices in Turkey by applying Gray's theory (Gray, 1988) of socio-cultural factors on accounting values and practices. We compared the model of accounting with accounting-profession authority, the quality and uniformity of financial disclosures, and accounting measurements in present Turkey. This country is a unique case among developing countries because of its specific geopolitical and cultural features. Our results confirm Gray's theory that high uncertainty avoidance and low individualism are positively associated with high conservative accounting measurements. In addition, the study confirms that the highest power distance, uncertainty avoidance, and the lower individualism are positively associated with accounting uniformity. However, large power distance, high uncertainty avoidance, and collectivisms negatively affect professionalism and financial disclosures.
MUHASEBE VE FİNANSMAN DERGİSİ
ABSTRACT Management accounting has been gaining more importance as a result of the developments experienced in recent years with regards to both academicians and implementers. In accordance with this, the objective of this study comprises the evaluation of the general profile of studies conducted in management accounting field in Turkey. Within this scope, 118 article s related to management accounting published in MUFAD, MÖDAV, Mali Çözüm, Muhasebe ve Denetime Bakış and Muhasebe ve Vergi Uygulamaları, where most of the articles have taken place in field of accounting in Turkey, by years 2010-2016. In accordance with the evaluation results, most of the studies comprise “cost management”, “cost accounting” and “performance measurement and evaluation” subjects. Moreover, when the aforementioned studies are taken into consideration, it is determined that they have focused on companies to a large extent, preferred secondary data sources and usually used case study method.
2020
Advanced accounting systems have been used for a long time in Anatolia. Especially in the Ottoman Empire period, these systems remained within the boundaries of state accounting since private companies could not develop because of strict ruling of the central statist structure of the Empire. In addition, the ladder method, which is a special method used in the Ottoman Empire, has evolved over time, but it has not been able to meet the needs of the18th century and significant changes have been made towards the accounting and financial system in the second half of the 19th century. Although there are many aspects of these changes, this study examined the effects of these changes on the state budget in particular. Although there was no modern budgeting prior to the Tanzimat period, the accrual accounting method used for hundreds of years and facilitated budget implementations and modern budget approach had started to be used since the 20th century. In this study, especially the account...
HISTORY OF ACCOUNTING FROM THE ANCIENT CIVILIZATIONS TO THE OTTOMAN EMPIRE AND REPUBLIC OF TURKEY
EKEV Akademi Dergisi (EKEV Academy Journal), 2023
The aim of this research is to examine the birth of accounting in ancient civilizations, then its history in the Ottoman Empire and the Republic of Turkey, as well as accounting's development process until today. Discussions about where accounting was first born and invented still continue, and there is no universal consensus. However, there are different opinions about the fact that accounting first appeared in ancient
Critical Perspectives on Accounting, 2009
Cultural, linguistic, and geographical divides between countries have always presented a daunting challenge for journals seeking to transcend these differences. However, today, as Turkey and the EU contemplate a closer union, it is especially urgent that we develop a dialogue for transcending our differences. First, more than ever before, we are encountering a common dilemma presented by global capitalism. Second, the daily lives of people from different continents are increasingly interwoven in this encounter. Third, this experience demonstrates how we might all profit by sharing our experiences in addressing these encounters. This special issue seeks to decipher lessons from each other's history and know-how, with the hope of devising effective political strategies.
Muhasebe ve Finansman Dergisi, 2017
ABSTRACT Management accounting has been gaining more importance as a result of the developments experienced in recent years with regards to both academicians and implementers. In accordance with this, the objective of this study comprises the evaluation of the general profile of studies conducted in management accounting field in Turkey. Within this scope, 118 article s related to management accounting published in MUFAD, MÖDAV, Mali Çözüm, Muhasebe ve Denetime Bakış and Muhasebe ve Vergi Uygulamaları, where most of the articles have taken place in field of accounting in Turkey, by years 2010-2016. In accordance with the evaluation results, most of the studies comprise “cost management”, “cost accounting” and “performance measurement and evaluation” subjects. Moreover, when the aforementioned studies are taken into consideration, it is determined that they have focused on companies to a large extent, preferred secondary data sources and usually used case study method.
Quo vadis accounting and auditing in Turkey
Journal of Global Business Insights
The main purpose of the research was to illustrate the history of accounting and auditing in Turkey. It is found that auditing has evolved through a number of stages. Current status of accounting and auditing profession in Turkey has been examined in this study. Recent issues and applications with regard to the statutory audits in Turkey has examined in detail. Related problems and solutions will also be discussed from a broad perspective of the professional standards.