Arzova, Sabri Burak2022-03-232022-03-232010Arzova, S. B. ve Arsoy, A. P. (2010). "Development of accounting in the history of modern Turkey (from 1923 to 2006)". ed. A. Solovyov ve I. Kuznetsov. International Accounting in the 21st Century, Business Economics in a Rapidly Changing World, 195-225.http://hdl.handle.net/11452/25289Considerable research has considered the past accounting experiences response to future accounting applications, but much of this research has taken place in western countries, particularly in the English-speaking nations. This research extends the existing literature by examining deeply the accounting history of modern Turkey, a country still considered to have a developing economy, began newly to negotiations with the E.U and waited for to be largest population of the E.U. Modern Turkey is the heritage of Ottoman Empire but a lot of change has been made as of passing from monarchy to democracy. Accounting applications and rules have got their share from this rooted change period.eninfo:eu-repo/semantics/closedAccessBusiness & economicsArticle0002795672000082-s2.0-84896174683195225BusinessEconomicsInternational Financial Reporting Standards; Accounting Conservatism; Firm