Abstract:

One of the historical remains is thought to have emerged in Mesopotamia, where accounting is today also located on the lands of Turkey and Iran. The two countries have had a long history of economic and social relations. Therefore, the similarities in the accounting systems of Turkiye and Iran are expected to be high. The study aims to reveal the similarities and differences between the accounting systems of both countries before, after Islam and after 20th century. The study shows that by the late 19th century, the state accounting system in the two countries had a similar structure, with foreign investors coming to the countries, and the change of economic, political and socio-cultural backgrounds resulting in differences in both the private and state accounting systems. The main differences between the accounting systems of today's Iran and Turkey have been tried to be summarized.

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