Historical Evolution of Balance Sheet Classification: The Turkey Case of Evolving By Translating

Recep Pekdemir (), Ummuhan Aslan () and Melis Ercan ()
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Recep Pekdemir: University of Wisconsin La Crosse, College of Business, Wisconsin, United States
Ummuhan Aslan: Bilecik Seyh Edebali University, Faculty of Applied Sciences, Bilecik, Turkey
Melis Ercan: Istanbul University, Faculty of Business Administration, Istanbul, Turkey

Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, 2022, vol. 0, issue 66, 1-48

Abstract: The paper examines historical evolutions or developments of balance sheet classification as a basic financial statement, concentrating on phases in Turkey from 1926 to 1992. The authors rigorously scanned books and study papers published in English and Turkish and summarized crucial information as milestones in history. The paper examines the developments in western countries up to the mid-20th Century, particularly in the United Kingdom and the United States. However, the paper’s primary focus is on Turkey’s developments and evolutions between 1926 and 1992. The paper may have weaknesses and limitations concerning the overall history; however, this study proposes opportunities for future studies in Turkey and the world. As a result, the paper concludes that it would be difficult to understand the new dynamics without understanding the old dynamics.

Keywords: Asset Classification; Accounting History; Financial Reporting (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:ist:imeder:v:0:y:2022:i:66:p:1-48

DOI: 10.26650/MED.1023865

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