MUHASEBE OKULLARI VE ULUSLARARASI MUHASEBE LİTERATÜRÜNÜN GELİŞİMİNE KATKILARI: TARİHSEL PERSPEKTİFTEN

Yıl 2011, Sayı: 35, 117 - 136, 01.09.2011

Tuğba Uçma

Öz

Muhasebe yalnızca, ekonomik varlıkları ölçümleme ve değerlemeye yarayan bir araç değildir; aynı zamanda potansiyel bilgi kaynağıdır. Bu nedenle de yayılması çok eski bir tarihe dayanmaktadır. İtalyan muhasebesi çift –taraflı kayıt sistemi , 15. ve 16. yüzyıllarda tüm dünyada hakim bir uygulama iken; 18. yüzyılda büyük bir düşüşe geçmiştir. 19. yüzyılın başında, muhasebe düşünü ve literatüründe İtalyan hakimiyetinin azalmasıyla birlikte muhasebe düşünü ve literatürü Fransa, İngiltere, Almanya, Amerika ve diğer ülkeleri merkezine alarak gelişmeye devam etmiştir Mattessich,2003 . Bu gelişmeler muhasebe düşününde etkili olan ülkelerde muhasebeokullarının oluşumunu sağlamış ve muhasebe okulları da muhasebe literatürünü oluşturmuş ve bu da araştırmalarını yönlendirmiştir. Bu doğrultuda çalışmada, 19. ve 21. yüzyıllar arasında muhasebe düşününe yön veren vemuhasebe literatürüne doğrudan katkı yapan muhasebe okullarını açıklamak amaçlanmaktadır

Anahtar Kelimeler

Muhasebe Okulları, Uluslararası Muhasebe Literatürü, Muhasebe Tarihi

ACCOUNTING SCHOOLS AND THEIR ATTRIBUTES ON THE EVOLUTION OF INTERNATIONAL ACCOUNTING LITERATURE: FROM HISTORICAL PERSPECTIVES

Öz

Accounting is not only primarily a tool for measuring and estimating values, but also it is a potential information source. Fort his reason, its diffusion has very long history. Italian accounting double entry bookkeeping dominated the fifteenth and sixteenth centuries but lost its leadership during the eighteenth century. At the beginning of the nineteenth century the Italian accounting was starting to decline through the eighteenth century,and literature from France, England, Germany, America and other countries took centre-stage Mattessich,2003 . These developments provided the construction of accounting schools in these countries which were effective on accounting thought and moreover accounting schools contributed to the development of the accounting literature and accounting researchs. In this respect, this study aimed to clarify the accounting schoolsbetween 19 and 21 centuries, which make direct contrubitions to the accounting thought and accounting literature

Anahtar Kelimeler

Accounting Schools, International Accounting Literature, Accounting History

Kaynakça

• Akdoğan, Nalan ve Hamdi Aydın. 1987. Muhasebe Teorileri, Gazi Üniversitesi Yayın No:98, İktisadi ve İdari Bilimler Fakültesi Yayınları No:44, Ankara Üniversitesi Basımevi, Ankara.
• Antonelli, Valerio, Trevor Boyns and Fabrizio Cerbioni. 2009. The development of cost accounting in Italy, c.1800 to c.1940, Accounting History, Volume:14, Number:4, pp. 465-507.
• Carmona, Salvador. 2005. The History of Management Accounting in France, Italy, Portugal and Spain, Instituto de Empresa Business School Working Paper, WP05-30, 18.11.2005, http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1016360 (Erişim Tarihi: 17.09.2010).
• Carnegie, D. Gary, Cherly S. McWatters and Brad N. Potter. 2003. The Development of Specialist Accounting History Literature in the English Language: An Analyses by Gender, Accounting, Auditing & Accountability Journal, Volume:16, Number:2, pp.186-207.
• Costa, Massimo and Patrizia Torrecchia. 2008. Value and Accounting Between History and Theory: The Italian Case, http://www.cardiff.ac.uk/carbs/conferences/abfh2008/costa.pdf (Erişim Tarihi: 10.05.2010).
• Elitaş, Cemal. 2009. Muhasebe Araştırmalarında Kullanılan Yöntemler, http://www2.aku.edu.tr/~celitas/sayfalar/MT2.pdf (Erişim Tarihi: 11.05.2011).
• Esquerre, Paul Joseph. 1978. The Applied Theory of Accounts, Arno Press Inc. Pp.80-82.
• Evans, Lisa. 2005. Editorial: Accounting history in the German language arena, Accounting, Business & Financial History, Volume:15, Number:3, November, pp. 229 — 233.
• Graves, Finley O. 1992. Dynamic Theory and Replacement Cost Accounting: The Schmalenbach - Schmidt Polemic of the 1920s, Accounting, Auditing & Accountability Journal, Volume:5, Number:1, pp.80-91.
• Graves, Finley O., Dean W. Graeme and Frank L. Clarke. 1989. Schmalenbach’s Dynamic Accounting and Price- Level Adjustments: An Economic Consequences Explanation, Garland Publishing Inc., New York & London.
• Güvemli, Oktay. 2007. Mali Tabloların Evrimi, Avcıol Basım ve Yayın, İstanbul.
• Hiçşaşmaz, Mazhar. 1970. Tarihsel Gelişimi İçerisinde Muhasebenin Teorisi ve Teknik Yapısı, Ankara: TİSA Matbaacılık Sanayi.
• Jovanovic, F. 2006. Economic Instruments and Theory in the Construction of Henri Lefevre’s “Science of the Stock Market”, Chapter 8, In Poitras, Pp. 168 – 190, http://www.sfu.ca/poitras/her_DI Erişim Tarihi: 12.05.2011.
• Karaarslan, Erkan. 2004. Ülkemizde Devlet Muhasebesinin Serüveni, http://kamumuhasebesi.org/bolum/makale/dosya/20.pdf Erişim Tarihi: 10.05.2011.
• Küpper, Hans-Ulrich and Richard Mattessich. 2005. Twentieth century accounting research in the German language area, Accounting, Business & Financial History, Volume:15, Number:3, pp. 345 — 410.
• Littleton, A.C. and V.K. Zimmerman. 1962. Accounting Theory: Continuity and Change, Prentice- Hall, Inc. Englewood Cliffs, N.J.
• Littleton, A.C. 1953. Structure of Accounting Theory, American Accounting Association Monograph Number:5, USA.
• Maltby, Josephine. 1997. Accounting and the Soul of the Middle Class: Gustav Freytag’s “SOLL UND HABEN”, Accounting, Organizations and Society, Volume:22, Number:1, pp. 69-87.
• Mason, Jimmie Lee. 1953. The Profession of Accountancy, Texas Technological College, Master of Business Administration, May, Unpublished Master Thesis, http://etd.lib.ttu.edu/theses/available/0630200931295015076499/ unrestricted/31295015076499.pdf (Erişim Tarihi: 15.04.2010).
• Mattessich, Richard. 2008. Two Hundred Years of Accounting Research, Routledge New Works in Accounting History, Routledge Taylor&Francis Group, London and New York.
• Mattessich, Richard. 2003. Accounting research and researchers of the nineteenth century and the beginning of the twentieth century: an international survey of authors, ideas and publications, Accounting, Business & Financial History, Volume:13, Number: 2 July, pp. 125–170.
• Poddighe Francesco, Stefano Coronella; Salvatore Madonna and Enrico Deidda Gagliardo. 2007. Francesco Marchi and the Development of Logismology, Accounting, Business & Financial History, Volume:17, Number: 1,pp. 11–32, March.
• Previts G.J., L.D. Parker and E.D. Coffmann. 1990. An Accounting Historiography: Subject Matter and Methodology, Abacus, Volume: 26, Number: 2, Pp. 1- 16.
• Richard, Jacques. 2005. Fair Value: Towards a Third Stage of the French Accounting Capitalism?, http//www.dauphine.fr/cereg/chaires_rech/cereg200509.pdf Erişim Tarihi: 10.06.2011.
• Üsdiken, Behlül, Alfred Kieser and Peter Kjaer. 2004. Academy, Economy and Polity: Betriebswirtschaftslehre in Germany, Denmark and Turkey before 1945, Business History, Volume: 46, Number: 3, July, pp.381 – 406.
• Yayla, Hilmi, E. and Tugba Ucma. 2009. The Intellectual Migration and Accounting: the Diffusion of Dynamic Balance Theory to Turkey, The First Accounting History International Emerging Scholar’s Colloquium) (1AHIESC), 15- 17 July, SIENA, ITALY.
• Zan, Luca.1994. Toward a History of Accounting Histories: Perspectives From The Italian Tradition, The European Accounting Review, Volume:3, Number:2, pp.255-307.
• http://www.wikipedia.org