Development of Accounting Education in the Republic of Turkey: The Economic and Commercial Sciences Academies (1959-1982)

Öz

The period (1959-1982) saw an accelerated economic change in Turkey. As the rate of economic change increased, this era witnessed remarkable innovation in higher education in order to meet the needs of a fast changing business. Implementation of liberal economic policies in the 1950s and an increase in size of the private sector also witnessed the establishment of higher schools of economics and commerce in Ankara (1955) and in Eskişehir (1958). These schools with their higher education school status moved towards meeting the increasing need to produce business administration graduates capable of working in accounting. In 1959, these higher schools become economic and commercial sciences academies. In the 1960s and 1970s, three more academies were established throughout the country. These institutions started to put the emphasis on Turkish accounting education. This paper reveals the establishment, development and transformation periods of economics and commercial sciences academies within the framework of Turkish accounting history. These academies occupy a particularly importance position due to their function in training qualified accounting professionals.

Anahtar Kelimeler

• Accounting history
• Turkish accounting education
• commercial sciences academies

Kaynakça

1. Anderson-Gough, F. (2008). Education. In J. R. Edwards, & S. P. Walker (Eds.), The Routledge companion to accounting history (pp. 297–316). London: Routledge.
2. Adana Economics and Commercial Sciences Academy. 1971-72 Semester Year Book.
3. Bursa Economics and Commercial Sciences Academy. 1976-77 Semester Year Book.
4. Davison, R. H. (2015). Reform in the Ottoman Empire, 1856-1876. Princeton University Press.
5. Devlet İstatistik Enstitüsü Eğitim İstatistikleri (Education Statistics of State Statistics Enstitute). 1974-1982.
6. Duran, S. (2012) The Influences of the French Accounting Culture on Ottoman Accounting Thought in the Second Half of the 19th Century, 13th World Congress of Accounting Historians. Newcastle – United Kingdom.
7. Ergin, O. (1977) Türkiye Maarif Tarihi (History of Turkish Education). Vol. 3-4. p. 1131-1140. Istanbul.
8. Edwards, J. R. (2009). A business education for ‘the middling sort of people’ in mercantilist Britain. The British Accounting Review, 41(4), 240-255.

9. Erkan, M. & Elitaş, C. (2011). Accounting Education In Ottoman State. International Journal of Business and Social Science, 2(13).
10. Eskisehir Economics and Commercial Sciences Academy Student Guidance Book. 1960-61 Semester.
11. Gazi Üniversitesi İİBF 40. Yıl Kitabı (Gazi University, 40th Year Book). Istanbul. 1995.
12. Güvemli, O (2003). İktisadi ve Ticari İlimler Akademileri Tarihi (History of Economics and Commercial Sciences Academies). Istanbul.
13. Güvemli, O. (2000) Türk Devletleri Muhasebe Tarihi: Tanzimat’tan Cumhuriyete (Acccounting History of Turkish States: From Tanzimat to Republic). Vol. 3. Istanbul.
14. Güvemli, O. (2001) Türk Devletleri Muhasebe Tarihi: Cumhuriyet Dönemi (Accounting History of Turkish States: Republic Period). Vol.4. Istanbul.
15. Izmir Higher Economics and Commercial School 1944-1953. Tenth Anniversary Brochure. Special Edition. Izmir. 1953.
16. Law of Economics and Commercial Sciences Academies Numbered 7334 (Official Journal Date. 15.6.1959 and No. 21917)
17. Istanbul Economics and Commercial Sciences Academy, Journal of the Politicial Sciences Faculty, A Gift to Reşat Kaynara. Istanbul. 1981.
18. Sürmen, Y., Kaya, U., Yayla, H.E. (2006). Higher Education Institutions and the Accounting Education in the Second Half of the 19th Century in the Ottoman Empire. Paper presented at the Eleventh World Congress of Accounting Historians. France. Jul 19-22.
19. Statutory Decree about Higher Education Institutions. No. 41, Official Journal date. 20.7.1982 and No. 17760.
20. Oğuz, S. (2001) Prof. Orhan Oğuz’un Yaşam Öyküsü (Biography of Prof. Orhan Oğuz), Istanbul.
21. Oğuz, O. (1995) Anadolu’da bir Üniversitenin Kuruluş Öyküsü (Establishment Story of a University in Anatolia). Istanbul.
22. Uludag University Brochure. Bursa: Uludag University, 1983.
23. Yazıcı, M. (1982) Belgelerle TİTİA (Economics and Commercial Sciences Academies with Documents). Trabzon. 1982.