The change on the foundations of the Turkish accounting system and the future perspective |
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Authors: | Cemal Elita Mustafa Ü |
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Institution: | aAfyon Kocatepe University, Department of Business Administration, A.N. Sezer Kampüsü Gazligöl Yolu, 03200 Afyon, Turkey |
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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. |
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Keywords: | Accounting Theory Turkey |
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