Abstract:

This study provides discussion of accounting systems conceptually and conducts a chronological examination of studies on the classification of accounting systems. The classification of accounting systems is evaluated through both internal classifications based on accounting practices and external classification based on environmental factors. In this context, we have included the names considered to be the pioneers of relevant classification studies as well as the criteria and analysis methods they have used. It is crucial to include the evolution of financial reporting practices and their compliance with tax regulations, particularly in the last 10 years, in the classification studies of accounting systems. In this respect, we examine the role of the relationship between tax and financial reporting standards in the classification of accounting systems. In the final section of the study, we assess Türkiye using the classification methodology, which was proposed by Lamb, Nobes and Roberts (1998) and updated through various studies over the years.

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