Özet:

Origins of the Turkish accounting thought could be traced to Central Asia, which was predicated on partially nomad and partially settled life. In time, Turks began to migrate from Central Asia to Anatolia, and eventually Central Asian accounting culture was replaced by the Anatolian accounting culture around 11th century. Anatolian accounting culture evolved within the framework of Persian and Arabic cultures. Another significant change in the accounting thought of the Turks occurred with the influence of Western European countries in the 19th century. These were sharp transitions that changed the accounting thought of a nation forever. This paper aims to find reasons for such transitions by examining socio-economic and political factors. Findings indicate that the Mediterranean and Silk Road trade routes, the relations with western countries had a westward effect in the development of Turkish accounting thought. Thus, the influence of statism and Islam limited the effects of these transitions for centuries

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