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Bu çalışmanın amacı 1953-1954 ile 1971-1972 yılları arasında Türkiye Cumhuriyeti kamu işletmelerinde görülen Alman Muhasebe Sistemi etkilerini ortaya koyabilmektir. Bu amaçla çalışmada Türkiye Cumhuriyeti Devlet Demiryolları’nın (TCDD) 1953-1973 yılları arasındaki finansal tabloları incelenmiştir. Bu dönemde Almanya’da kullanılan genel hesap planı ile söz konusu işletmenin hesap planı çeşitli açılardan ve yapısal olarak karşılaştırılarak bir içerik analizi yapılmıştır. Çalışma sonucunda TCDD’de 1953-1971 yılları arasında hazırlanan finansal tabloların yapısının Alman Genel Hesap Planı ile benzer olduğu ve bu benzerliğin 1972 yılından itibaren değiştiği görülecektir. Türkiye Cumhuriyeti bu tarihte hâlen günümüzde de kullandığı Tek Düzen Hesap Planı’na doğru bir geçiş yaşamaya başlamıştır.
The aim of this study is to be able to reveal the effects of the German Accounting System in the public enterprises of the Republic of Turkey between 1953-1954 and 1971-1972. For this purpose, the study examined the financial statements of the Republic of Turkey State Railways (TCDD) between 1953-1973. During this period, the overall accounting plan used in Germany and the accounting plan of the concerned business were made a content analysis by comparing the accounting plan in various aspects and structurally. The study finds that the structure of the financial statements prepared in the TCDD between 1953 and 1971 is similar to the German General Accounting Plan and that this similarity has changed since 1972. The Republic of Turkey has begun to experience a transition to the Single Order Accounting Plan that it still uses today.
The purpose of the study is to reveal the effects of German Accounting System which was seen in public enterprises of the Republic of Turkey between the years 1971-1972 and 1953-1954. For this purpose, the financial statements of State Railways of the Republic of Turkey (TCDD) between 1953-1973 years were analysed in the study. It is made a content analysis by comparing the general account plan used in Germany in this period and the account plan of the mentioned enterprise in various aspects and structurally. As a result of the study, it will be seen that the structure of the financial statements prepared in TCDD between 1953-1971 years was similar to the German General Account Plan and this similarity has changed from 1972. The Republic of Turkey has begun to experience a shift to the Uniform Chart of Accounts, which is also used nowadays, in that date.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Uluslararası
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