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- Title
CUMHURİYET'İN MUHASEBESİ.
- Authors
Güvemli, Oktay; Aslan, Muhsin
- Abstract
Although there were efforts to benefit from the double entry bookkeeping during the Ottoman Era, its widespread usage was not possible. During the early years (1923 - 1928) of the Republic, an environment was created to raise awareness towards accounting practices among merchants. These attempts ended in 1928 and this issue did not receive any attention until 1950s. Modernization of taxation and declaration of income tied accounting into taxation. As a result, accounting practices developed within tax laws. There were no attempts providing the development of accounting within commercial laws through the Republic period. Organization of accountancy and development of accounting knowledge were missed opportunities that could be initiated during the same period of Ataturk's commercial state enterprises.
- Subjects
BOOKKEEPING; COMMERCIAL law; ACCOUNTING; INCOME tax; TAX accounting
- Publication
Accounting & Financial History Research Journal / Muhasebe ve Finans Tarihi Araştırmaları Dergisi., 2019, Issue 17, p61
- ISSN
2146-4928
- Publication type
Article