Author/Authors :
ELİTAŞ, Cemal Afyon Kocatepe Üniversitesi, Turkey , BÜYÜKŞALVARCI, Ahmet Selçuk Üniversitesi, Turkey , ÜÇ, Mustafa Epoka Üniversitesi, Albania
Title Of Article :
CLASSIFICATION ON ACCOUNTING: A CHRONOLOGICAL REVIEW
Abstract :
This study analyzes the views on classification of accounting systems by considering the international and external classications to undestand how the current classificaitons has developed. It is assserted that new visions and directions can be provided by referring the accounting classifications. With this aim, all classificaiton studies are summarized on a table at the end of the study.
NaturalLanguageKeyword :
Classification of Accounting , Internal Classification , External Classification
JournalTitle :
Journal Of Social Sciences, Eskişehir Osmangazi University