Özet:

Atatürk established the Post-Republic Economic State Organizations (IDT) within the scope of the second westernization movement in Turkish history. With the gradually developing private sector and business administration, the need for accountants has come to the fore, and various studies have been carried out to discipline this business. With the Occupational Law No. 3568, which entered into force with a delay in 1989, an organized structure for accountants in Turkey, titled and fighting for their rights on a legal basis, was formed. In terms of understanding and explaining the effects of a rapidly digitalizing society and a globalized economy, the evaluation of accounting concepts that have developed in the last 30 years, especially in the light of history and philosophy, can make essential contributions to the discussions on adapting to digital transformation and the sustainability of the profession. This study examines the last 30 years of the Turkish accounting profession to contribute to the development of the accounting profession.

Anahtar Kelimeler: