Suchergebnisse

Economics; Study and teaching (Higher); Turkey; history

In the mixed economy model initiated by Atatürk with the Republic, it is seen that economic government institutions are founded and private sector is encouraged as an economic development model, which was transformed into private-sector based liberal economy policies by Democrat party which came to power in 1950. This shift increased the number of small-size businesses and led to a rise in managerial staff and accountants. Economic and commercial science academies and newly founded universities showed a rapid development and tried to meet this increased demand. It is also observed that such disciplines as management accounting and business finance became part of education curriculum in this period. However, it is remarkable that the efforts for integrating Turkish accounting philosophy with Western Europe which started with the Rescript of Gulhane which was declared in 1839 and Law of Commerce which was published in 1850 came to a halt in this period and no new initiatives were taken in this direction.