Özet:

The emergence of Turkish accounting thought has a long history. The emergence of accounting profession has taken place in Ottoman state accounting. State accounting has developed the profession of accounting as an organization for centuries. Following the reformation period, with the start of efforts for Westernization, double-sided registry method has arrived at Turkey in the second half of XIXth century and the profession of accounting based on enterprise management has started to emerge through the industrial enterprises which were found in line with the industrial revolution in the west. The accounting profession which could not manage to complete its development and process of becoming in line with this direction due to wars at the beginning of 20th century was taken over by the Republic period The fact that the founders of the republic started to get taxes based on declaration and on the information in accounting records has created the environment for the development of accounting profession mostly based on tax collection, which means a union between accounting and tax, and this situation has continued for the whole century. The republic period has been a period in which the registry system was developed by accounting profession, where the inspection task was undertaken by the state. The mixed economy model which was implemented at the beginning of the Republic period and the liberal economic policies following 1950 have continuously increased the number of enterprises, which was accompanied by a continuous increase in the need for accountants. The higher education has started to put more emphasis on management training in order to meet this need. All these developments lead to a rapid development in the accounting profession and the efforts of the Ministry of Finance to provide for a legal regulation for the profession which started in the midst of 1950s were intensified in 1980s, and the law No. 3568 has been adopted and entered into force in the midst of 1989. Since the developments during the history in accounting profession made the infrastructure ready, a fast and successful period of focusing has started with the entering into force of the law. Istanbul Chamber of Certified Public Accountants was established as the biggest chamber of Turkey in the middle of 1990. During the 22 years that have passed since then the chamber has kept its position as the biggest professional chamber for accountants in Turkey, and it has also become one of the leading professional chambers in the world. Number of members which was 8.972 at the establishment reached to 31.941 in 2012. The chamber is now serving around 40.000 professionals including the interns. Changes have started to take place in the membership structure of ISMMMO in 2004 – 2005; whereas the number of women members increased on one hand, there was a trend of rapid increase in the number of professionals who were the members of the chamber. Itshould be noted that these increases are mainly due to the increase in the number of professionals who want to benefit from the advantage that the chamber offers as providing a high quality service, and also to the culture and accumulation of accounting profession of Istanbul. It should worth noting that this change also has references to the actions of Istanbul professional chamber, including both its legal organs as well as successful consultancy organs, which have a good prospect for the future and generate the infrastructure of the relevant plants with the activities of the chamber.

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