Özet:

Financial and administrative reforms that began with the Imperial Edict of 1839 (Tanzimat) involve the integration of the Turkish accounting thought with the western European countries. The actions until the establishment of the Republic were not effective due to the influence of Islamic rules within commercial activities. Revolutions of the Republic restarted the westernization process that initially began with the Tanzimat. It is observed that three tendencies effect the accounting thought of the Republic between the years 1923 and 1950. First one is the increasing importance of accounting because of new taxation practices based on declaration, and the development of auditing. The second one is the accounting practices initiated within public economic enterprises as part of the industrialization movements with the aid of German management engineers between the years 1933 and 1939. The third one is the movement initiated by the new accounting academicians of the Republic. The aid of the newly raised professionals to the academicians is observed as a significant factor. These movements can be considered as the basis of Turkish accounting academicians and thus directed their way. Liberal economy politics after 1950s weakened the influence of public economic enterprises on Turkish accounting thought and paved the way for tax accounting practices.

Anahtar Kelimeler: