The change on the foundations of the Turkish accounting system and the future perspective

Cemal Elitaş and Mustafa Üç

CRITICAL PERSPECTIVES ON ACCOUNTING, 2009, vol. 20, issue 5, 674-679

Abstract: Accounting is a social construct and shaped by the society in which it operates. Needs of society are the most important influencing factors in the development of accounting in a country. Though in today's open system societies, the change in the accounting is inevitable, it should not be forgotten that accounting is not only a practice but also a discipline which has got theoretical and historical backgrounds. In this regard, this paper notes the changes in Turkish accounting system from the theoretical and historical perspectives.

Keywords: Accounting; Theory; Turkey (search for similar items in EconPapers)
Date: 2009
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:20:y:2009:i:5:p:674-679

DOI: 10.1016/j.cpa.2008.01.005

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