Özet:

The Turkish states were established and developed in accordance with the circumstances of the geography that they were founded upon. The circumstances of the deserts of the Middle Asia shaped the Turkish states that were founded in middle Asia, and the circumstances when they came to Anatolia one thousand years ago shaped the Seljuk and Ottoman States as well. These circumstances had a negative effect on the transition to mass production and capital formation since the private sector had to produce or trade for a limited population and only for a district as a result of these circumstances. Besides, the idea of statism engendered the dominance of the State in the economy instead of the private sector. As such, the accounting culture developed through governmental accounting. When one considers that unregistration is used by the private sector, it can be supposed that the trade culture and accounting culture that developed in parallel with the historical development process of the private sector might engender unregistration. Some of the leading elements that formed this culture will be analyzed in this paper; the modernization efforts in the 19th and 20th centuries will be touched on as well.

Anahtar Kelimeler: