The Academic Platform of Turkish Accounting Thought at the Second Half of XX. Century: Turkish Accounting Congresses (1957-2014)

Yıl 2017, Sayı: 12 - Sayı: 12, 157 - 192, 01.01.2017

Yıldız Özerhan Nail Sanlı Burcu Nazlıoğlu Oktay Guvemli

Öz

The first of the Turkish accounting congresses was held in Ankara, on account of the centenary foundation of Ankara University Politics, in 1957. The subject of that congress was stated as “economic development and accounting”. As mentioned in the subsequent congress, the aim of the congresses was identified as “determining the duties and responsibilities of governmental establishments, universities and professional accountants in increasing the benefits of accounting services to faciliate economic development efforts”.The second period of TurkishAccounting Congresses is the period in which the congresses were held non-uniform spacing (1969, 1976 ve 1980). During this period’s congresses, many first was experienced, uniform financial statement seeking and social accounting issues were first handled with economic development subject in this period. Third period of these congresses, is the period which the congresses started to organize parallel with World Accounting Congresses. Third period congresses were held in the years 1987, 1992, 1997, 2002, 2010 and 2014 Just before the World congresses, last three congresses organized by TURMOB, intended for meeting the general needs revealed by time related to accounting, was handled in a new approach; it is remarked that it is tried to determine the direction of the developments of accounting and pave the way for expectations from modern accounting. In this study, accounting congresses held in Turkey is investighated in historial period.

Anahtar Kelimeler

Accounting Congresses, Turkish Accounting Congresses.