Özet:

Globalization is the Neoliberal economic policy proposed to all countries in the world by the representatives of the G-7 countries in 1980 as the Washington Consensus. In Turkey, in accordance with these recommendations, he has tried to fully implement the globalization stream, in this framework he has privatized all the state enterprises, and has left the entire economy to the domestic and foreign country enterprises and local municipalities. In the first part of this study, the concept of globalization was first discussed on a global basis and on a continued basis in particular in Turkey, trying to reveal its effects. In the second part, the development of the accounting processes in Turkey, discussing from the past to the present day, the effects of globalization on the accounting, financial reporting and audit fields were tried to be studied from a broad perspective.

Özet:

Globalization is the Neoliberal economic policies proposed by the G-7 country representatives in 1980 as a Washington Consensus. Turkey has tried to implement these recommendations in full in accordance with the current globalization, all state enterprises have customized their in this context, almost all of the country's economy has left local and foreign businesses and local municipalities. This study is the first part of the globalization concept has been tried before on a global basis and continues to be put forward by considering the special effects Turkey. In the second part of the accounting process development in Turkey in the past by taking today's globalization, accounting, financial reporting and its effect on the control area it was to be examined from a broader perspective.

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