Development of the Discipline of Accounting in Turkey: A Study on Early Business Journals

The purpose of this study is to evaluate the development of the discipline of accounting in Turkeyas observed in early business journals. The development of the field of accounting was investigatedby considering the historical background of accounting in Turkey which, as a concept, wasarticulated prior to business economics and also appears in many business economics publications. The research investigates whether there is a change in the approach of producing accounting information on the basis of journals published of the time. İşletme-İşletme Ekonomisi veOrganizasyon Mecmuası (Business-Business Economics and Organization Journal), publishedbetween the years of 1943-1947 represents the pre-1950 period, Sevk ve İdare Dergisi(Management Journal), published between 1966-1978 represents the post-1950 period. The studyaims to explore the subfields of accounting that attracted attention, details the profiles of authorsand the main purpose of their publications in these journals. The study has revealed some resultsspecific to accounting discipline as specified periods in addition to previous findings. In this vein,apart from the German and American influences, financial regulations and developments in theprofession were also found to be important variables.