The Evolution of Turkey's Accounting and Auditing System on the way Towards the European Union

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dc.authorwosidPerek, Seda/AAD-4035-2020
dc.authorwosidDemir, Volkan/AAA-7372-2020
dc.contributor.authorOker, Figen
dc.contributor.authorDemir, Volkan
dc.contributor.authorPerek, Seda
dc.date.accessioned2024-07-18T20:54:19Z
dc.date.available2024-07-18T20:54:19Z
dc.date.issued2009
dc.departmentİstanbul Bilgi Üniversitesien_US
dc.description.abstractTurkey has a relatively short history of accounting in the modern sense. However, it has been rapidly developing since the 1980s in reference to accounting education, laws and institutions. Following the establishment of the Turkish Republic in 1923, a state oriented policy was initially implemented, followed by the experimentation of a mixed economic model after the mid-1940s and the imposition of a more liberal economic policy after the 1980s. The latter alterations have naturally increased the amount of international capital movements into Turkey and thus the portion of foreign capital has increased. As a result of these developments, reliable, accurate and comparable financial information has gained importance. Today, Turkey needs to prepare the required institutional and legislature system in order to better maintain the growing international financial relationships. Besides needing to integrate within the world, Turkey being in the process of gaining EU membership has brought about significant progress for convergence in the fields of international financial reporting standards and auditing standards. This study intends to assess the legislative arrangements, related institutions and professional education in the fields of accounting and auditing, in order to determine the point that Turkey achieved international convergence in the fields of accounting and auditing.en_US
dc.identifier.endpage342en_US
dc.identifier.issn0260-1079
dc.identifier.issn2321-5305
dc.identifier.issue3.Nisen_US
dc.identifier.scopus2-s2.0-66149146309en_US
dc.identifier.scopusqualityQ4en_US
dc.identifier.startpage315en_US
dc.identifier.urihttps://hdl.handle.net/11411/8686
dc.identifier.volume20en_US
dc.identifier.wosWOS:000447716100007en_US
dc.identifier.wosqualityN/Aen_US
dc.indekslendigikaynakWeb of Scienceen_US
dc.indekslendigikaynakScopusen_US
dc.language.isoenen_US
dc.publisherSage Publications India Pvt Ltden_US
dc.relation.ispartofJournal of Interdisciplinary Economicsen_US
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanıen_US
dc.rightsinfo:eu-repo/semantics/closedAccessen_US
dc.titleThe Evolution of Turkey's Accounting and Auditing System on the way Towards the European Unionen_US
dc.typeArticleen_US

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