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Environment Of Accouting Science: A Comparative Between Anglo-Saxon And Continent Europe

Author

Listed:
  • Cemal Elitas
  • Feyyaz Yildiz
  • Mustafa Uc

    () (UniversitŠt Bremen Lehrstuhl Unternehmensrechnung und Controlling and Afyon Kocatepe University
    Afyon Kocatepe University
    Epoka University)

Abstract

In this study, environment of accounting science is tried to be determine and accounting is positioned in this environment. With this aim accounting systems of Anglo-Saxon and Continent Europe is compared and differences are revealed. Hence, Anglo-Saxon and Continent Europe accounting systems are analyzed with specifying environment of accounting science. Two most effective environmental factors are determined as a conclusion of intuitive analysis. Those are international relations and financial resources.

Suggested Citation

  • Cemal Elitas & Feyyaz Yildiz & Mustafa Uc, 2011. "Environment Of Accouting Science: A Comparative Between Anglo-Saxon And Continent Europe," Anadolu University Journal of Social Sciences, Anadolu University, vol. 11(2), pages 1-18, May.
  • Handle: RePEc:and:journl:v:11:y:2011:i:2:p:1-18
    as

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    File URL: http://www.anadolu.edu.tr/arastirma/hakemli_dergiler/sosyal_bilimler/pdf/2011_2/2011_02_01.pdf
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    More about this item

    Keywords

    Accounting Science; Anglo-Saxon Accounting; Continent Europe Accounting; Accounting Environment.;

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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