A chronological overview of the development of accounting in the Republican period

İsmail Atabay

Makale detayları

A chronological overview of the development of accounting in the Republican period

Yazarlar:

İsmail Atabay

Yayıncı:

Balıkesir University

Ana Başlıklar:

Tarihsel Çalışmalar (Diğer) | İşletme | İş Sistemleri (Diğer)

Dergi:

Balıkesir Üniversitesi Sosyal Bilimler Enstitüsü Dergisi Vol.26 Issue 49-1, pp.121-135

Belge Tipi:

Makale

Yayın Tarihi:

10/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001302799

pISSN:

1301-5265

Anahtar kelimeler:

Özet:

 The Republic of Türkiye took over the accounting system inherited from the Ottoman state. Private institutions could not develop as a statist understanding prevailed in the Ottoman Empire, therefore accounting was born and developed within the state accounting. The legacy inherited by the Republic was not a structure that would meet the needs of the age. The proclamation of the Republic was the first turning point in terms of the accounting system, and legal arrangements were made that would affect the accounting system as in all areas. The 1950 Tax Reform was the second turning point for our accounting system and created significant improvements in our accounting system. The third turning point was the enactment of the professional law in 1989 and it created very important changes in terms of our countrys accounting system. Another turning point in terms of our countrys accounting system was the adoption of the Turkish Commercial Code in 2011. Another important development of this last period we are in has been digitalization. The digitalization process still continues unabated and has many transformation potentials in the field of accounting and is pregnant with new developments. This study was carried out with the aim of creating the chronology of the events affecting our accounting system, starting from the pre-Republic period when the Republic took over, by using the literature review method.

 The Republic of Türkiye took over the accounting system inherited from the Ottoman state. Private institutions could not develop as a statist understanding prevailed in the Ottoman Empire, therefore accounting was born and developed within the state accounting. The legacy inherited by the Republic was not a structure that would meet the needs of the age. The proclamation of the Republic was the first turning point in terms of the accounting system, and legal arrangements were made that would affect the accounting system as in all areas. The 1950 Tax Reform was the second turning point for our accounting system and created significant improvements in our accounting system. The third turning point was the enactment of the professional law in 1989 and it created very important changes in terms of our countrys accounting system. Another turning point in terms of our countrys accounting system was the adoption of the Turkish Commercial Code in 2011. Another important development of this last period we are in has been digitalization. The digitalization process still continues unabated and has many transformation potentials in the field of accounting and is pregnant with new developments. This study was carried out with the aim of creating the chronology of the events affecting our accounting system, starting from the pre-Republic period when the Republic took over, by using the literature review method.

 The Republic of Türkiye took over the accounting system inherited from the Ottoman state. Private institutions could not develop as a statist understanding prevailed in the Ottoman Empire, therefore accounting was born and developed within the state accounting. The legacy inherited by the Republic was not a structure that would meet the needs of the age. The proclamation of the Republic was the first turning point in terms of the accounting system, and legal arrangements were made that would affect the accounting system as in all areas. The 1950 Tax Reform was the second turning point for our accounting system and created significant improvements in our accounting system. The third turning point was the enactment of the professional law in 1989 and it created very important changes in terms of our countrys accounting system. Another turning point in terms of our countrys accounting system was the adoption of the Turkish Commercial Code in 2011. Another important development of this last period we are in has been digitalization. The digitalization process still continues unabated and has many transformation potentials in the field of accounting and is pregnant with new developments. This study was carried out with the aim of creating the chronology of the events affecting our accounting system, starting from the pre-Republic period when the Republic took over, by using the literature review method.

 Türkiye Cumhuriyeti Osmanlı devletinden miras kalan muhasebe sistemini devralmıştı. Osmanlıda devletçi bir anlayış hakim olduğundan özel kuruluşlar gelişememiş, bu nedenle de muhasebe devlet muhasebesi içerisinde doğmuş ve gelişmiştir. Cumhuriyetin devraldığı miras çağın gerektirdiği ihtiyaçları karşılayacak bir yapıda değildi. Cumhuriyetin ilanı muhasebe sistemi açısından ilk dönüm noktası olmuş ve her alanda olduğu gibi muhasebe sistemini de etkileyecek yasal düzenlemeler yapılmıştır. 1950 Vergi Reformu muhasebe sistemimiz açısından ikinci dönüm noktası olmuş ve muhasebe sistemimiz açısından da önemli gelişmeler yaratmıştır. Üçüncü dönüm noktası ise 1989 yılında meslek yasasının çıkması olmuş ve ülkemiz muhasebe sistemi açısından çok önemli değişimler yaratmıştır. Ülkemiz muhasebe sistemi açısından diğer bir dönüm noktası ise 2011 yılında 6102 sayılı Türk Ticaret Kanununun kabulü olmuştur. İçinde bulunduğumuz bu son dönemin diğer önemli gelişmesi ise dijitalleşme olmuştur. Dijitalleşme süreci halen hız kesmeden devam etmekte ve muhasebe alanında pek çok dönüşüm potansiyelini taşımakta olup, yeni gelişmelere gebedir. Bu çalışma, literatür taraması yöntemiyle Cumhuriyetin devraldığı Cumhuriyet öncesi dönemden başlayarak muhasebe sistemimizi etkileyen olayların kronolojisini oluşturma amacıyla yapılmıştır.

Makale detayları

A chronological overview of the development of accounting in the Republican period

Yazarlar:

İsmail Atabay

Yayıncı:

Balıkesir University

Ana Başlıklar:

Tarihsel Çalışmalar (Diğer) | İşletme | İş Sistemleri (Diğer)

Dergi:

Balıkesir Üniversitesi Sosyal Bilimler Enstitüsü Dergisi Vol.26 Issue 49-1, pp.121-135

Belge Tipi:

Makale

Yayın Tarihi:

10/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001302799

pISSN:

1301-5265

Republic

Accounting

Turkish accounting history

Development of accountingCumhuriyet

Muhasebe

Türkiye muhasebe tarihi

Muhasebenin gelişimi

Sayı

Makale detayları

Yazarlar: İsmail Atabay

Yayıncı: Balıkesir University

Ana Başlıklar: Tarihsel Çalışmalar (Diğer) | İşletme | İş Sistemleri (Diğer)

Dergi: Balıkesir Üniversitesi Sosyal Bilimler Enstitüsü Dergisi Vol.26 Issue 49-1, pp.121-135

Belge Tipi: Makale

Yayın Tarihi: 10/2023

Belge Dili: Türkçe

Document ID (Org No.): 2001302799

pISSN: 1301-5265

Sayı

Yazarlar:

İsmail Atabay

Yayıncı:

Balıkesir University

Ana Başlıklar:

Tarihsel Çalışmalar (Diğer) | İşletme | İş Sistemleri (Diğer)

Dergi:

Balıkesir Üniversitesi Sosyal Bilimler Enstitüsü Dergisi Vol.26 Issue 49-1, pp.121-135

Belge Tipi:

Makale

Yayın Tarihi:

10/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001302799

pISSN:

1301-5265