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Accounting in Turkey

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  • Can Simga-Mugan

Abstract

Turkey is a developing country in the Middle East, and is attracting an increasing number of foreign investments and joint ventures. However, the Turkish accounting system is not one of the topics that is studied in detail, the language barrier perhaps being the main reason. As the amount of foreign investment and the number of joint ventures increase and the Turkish stock market develops, a new responsibility will fall on accountants to disclose and discuss the current accounting system in Turkey. This paper attempts to fill this gap by describing the current accounting system and state of the profession in Turkey.

Suggested Citation

  • Can Simga-Mugan, 1995. "Accounting in Turkey," European Accounting Review, Taylor & Francis Journals, vol. 4(2), pages 351-371.
    • Handle: RePEc:taf:euract:v:4:y:1995:i:2:p:351-371
    DOI: 10.1080/09638189500000020
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    Cited by:

    1. Demirag, Istemi, 2012. "Regulatory regime change in Turkish banks: Reactive or proactive?," Accounting forum, Elsevier, vol. 36(1), pages 62-80.
    2. Elitaş, Cemal & Üç, Mustafa, 2009. "The change on the foundations of the Turkish accounting system and the future perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(5), pages 674-679.
    3. Hülya Cengiz & Alan Combs & Martin Samy, 2017. "An Analysis of how Financial Ratios of Companies in Turkey Are Affected by National Standards, and IFRS," International Business Research, Canadian Center of Science and Education, vol. 10(12), pages 183-190, December.
    4. Mohamed Khalil & Aydin Ozkanc & Yilmaz Yildiz, 2020. "Foreign institutional ownership and demand for accounting conservatism: evidence from an emerging market," Review of Quantitative Finance and Accounting, Springer, vol. 55(1), pages 1-27, July.

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