We found a match
Your institution may have rights to this item. Sign in to continue.
- Title
TÜRKİYE'DEKİ MUHASEBE ANLAYIŞININ GELİŞİM SÜRECİ VE MEVCUT DURUMUN İNCELENMESİ.
- Authors
DİNÇ, Engin; ATASEL, Oğuz Yusuf
- Abstract
Fair accounting mentality is not sufficiently developed in contemporary Turkey Accounting practices in the enterprise is under influenced by tax laws. The aim of this study is to try to understand why fair accounting mentality can not develop historical inquiry axis in contemporary Turkey. With this aim, developments related to accounting are reviewed from the republic's early years to today and also it has been tried to be questioned why fair accounting mentality is not sufficiently developed. Consequently, this study has reviewed that since the beginning of the accounting practice in Turkey is developed based tax and directed by the public bureaucracy, private sector took tax laws precedence because of fear of tax penalty. For these reasons, it has concluded that fair accounting mentality can not enough develop in Turkey. It's found that accounting climate or culture must change for development of fair accounting mentality.
- Publication
Sosyal Bilimler Enstitüsü - Sosyal Bilimler Dergisi, 2016, Vol 6, Issue 12, p267
- ISSN
2146-3727
- Publication type
Article