The Academic Platform of Turkish Accounting Thought at the Second Half of XX. Century: Turkish Accounting Congresses (1957-2014)

Yıldız Özerhan; Nail Sanlı; Burcu Nazlıoğlu; Oktay Guvemli

Makale detayları

The Academic Platform of Turkish Accounting Thought at the Second Half of XX. Century: Turkish Accounting Congresses (1957-2014)

Yazarlar:

Yıldız Özerhan | Nail Sanlı | Burcu Nazlıoğlu | Oktay Guvemli

Yayıncı:

Oktay Güvemli Muhasebe ve Finans Tarihi Vakfı (MUFTAV)

Dergi:

Accounting and Financial History Research Journal 2017 Issue 12, pp.157-192

Belge Tipi:

Makale

Yayın Tarihi:

12/2016

Belge Dili:

Türkçe

Document ID (Org No.):

2000584928

Sıklık:

İki Yıllık

eISSN:

2651-3870

pISSN:

2146-4928

Özet:

 

The first of the Turkish accounting congresses was held in Ankara, on account of the centenary foundation of Ankara University Politics, in 1957. The subject of that congress was stated as “economic development and accounting”. As mentioned in the subsequent congress, the aim of the congresses was identified as “determining the duties and responsibilities of governmental establishments, universities and professional accountants in increasing the benefits of accounting services to faciliate economic development efforts”.The second period of TurkishAccounting Congresses is the period in which the congresses were held non-uniform spacing (1969, 1976 ve 1980). During this period’s congresses, many first was experienced, uniform financial statement seeking and social accounting issues were first handled with economic development subject in this period. Third period of these congresses, is the period which the congresses started to organize parallel with World Accounting Congresses. Third period congresses were held in the years 1987, 1992, 1997, 2002, 2010 and 2014 Just before the World congresses, last three congresses organized by TURMOB, intended for meeting the general needs revealed by time related to accounting, was handled in a new approach; it is remarked that it is tried to determine the direction of the developments of accounting and pave the way for expectations from modern accounting. In this study, accounting congresses held in Turkey is investighated in historial period.

Makale detayları

The Academic Platform of Turkish Accounting Thought at the Second Half of XX. Century: Turkish Accounting Congresses (1957-2014)

Yazarlar: Yıldız Özerhan | Nail Sanlı | Burcu Nazlıoğlu | Oktay Guvemli

Yayıncı: Oktay Güvemli Muhasebe ve Finans Tarihi Vakfı (MUFTAV)

Dergi: Accounting and Financial History Research Journal 2017 Issue 12, pp.157-192

Belge Tipi: Makale

Yayın Tarihi: 12/2016

Belge Dili: Türkçe

Document ID (Org No.): 2000584928

Sıklık: İki Yıllık

eISSN: 2651-3870

pISSN: 2146-4928

Sayı

Yazarlar:

Yıldız Özerhan | Nail Sanlı | Burcu Nazlıoğlu | Oktay Guvemli

Yayıncı:

Oktay Güvemli Muhasebe ve Finans Tarihi Vakfı (MUFTAV)

Dergi:

Accounting and Financial History Research Journal 2017 Issue 12, pp.157-192

Belge Tipi:

Makale

Yayın Tarihi:

12/2016

Belge Dili:

Türkçe

Document ID (Org No.):

2000584928

Sıklık:

İki Yıllık

eISSN:

2651-3870

pISSN:

2146-4928