Özet:

During the last two centuries, serious economic and political changes have affected the Republic of Turkey and they can be categorized into three periods; classical Ottoman period, Tanzimat (Administrative Reforms) period and Republic period. Economic and political developments have influenced accounting thought just as in other fields. First, accounting structure, accountants, documents and ledgers have evolved with the influence of Persian language within the framework of Ottoman State’s traditions. After Tanzimat, they are influenced by French language within the framework of modernization and Arabic language. In the Republic period, they are influenced within the framework of nationalism and modernization acts and they are highly influenced by the USA - Anglo-Saxon culture especially after the second half of the 20th century. Names and notions have evolved with the interaction of these cultures. Other matters have affected those mentioned subjects as well. Accounting practices and accounting method have also changed during the last two centuries. The Merdiban method replaced itself with the double entry accounting system when it could not meet the economic and financial requirements of the time. This process began during the Tanzimat period, the time of administrative reforms. In time, double entry accounting system has imposed itself in accounting practices. During the Republic period, tax oriented accounting practices prevailed and this process continued during the 20th century. It is observed that in time, within the framework of legal regulations, commerce and tax laws have influenced the names and notions of documents and ledgers. It is understood that those notions will also be affected by globalization. Thus, New Turkish Commercial Law of 2011 can be considered as an important step for this goal.

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