Özet:

Accounting profession was born and developed within state accountancy of the Ottoman State. The reason for this is that the Ottomans had a statist understanding and there were few private firms. A modernization effort took place between the years 1879 – 1885 convenient with the management principles of the administrative reforms of 1839, thus within the framework of the double entry accounting system. These developments, which give preference to the function of delivering information to third parties and to owner, was short lived and interrupted by the wars between 1912 and 1922. With its poor society and poor economy, the Republic started to accept modern tax laws based on declaration procedures. Accounting started to develop within the boundaries of taxing concepts and the Ministry of Finance (Maliye Vekaleti). This situation continued for one hundred years. Because of the low number of accountants, accounting profession could not establish a professional body. Since the professional body did not have a chance to build itself, auditing was born and developed within state oriented auditing bodies instead of within accounting profession borders. It is observed that accountants became influential both in accounting and auditing practices at the end of the century because of the establishment of professional bodies with the Law No.3560.

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