The development of accounting as a scientific discipline in Turkey

Abstract

The aim of this study is to investigate the development of accounting as a scientific discipline in Turkey. In the Ottoman State (Turkey has historically deep-rooted ties), the accounting system developed within the context of the importance attributed to personal law, emanet and zakat. Accounting in the private sector did not develop, double-entry bookkeeping method was only introduced in 1879, and governmental accounting was based on stairs method. The development of accounting as a scientific discipline in Turkey in the light of the developments in the economic system, political, legal, educational, taxing and occupational activity domains, can be divided into three periods: the periods of 1923–1950, 1950–1985, and 1985 and later. It can be summarised that the development of accounting in Turkey, as education, practice or scientific discipline, has been heavily influenced by the western countries (successively French, Germany, and the UK-USA) as a result of the economic and political ties over the past two centuries. After 1980 when Turkish economy was opened to the international markets and when accounting adapted itself to this, the structure and development of accounting started to be shaped not by local developments but by international developments.