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Küreselleşmeni?n Muhasebeye Geti?rdi?ği? Yeni? Boyutlar ve Dünyada Uygulanan Tekdüzen Hesap Planları
(Selçuk Üniversitesi, 1999) Erol, Mikail; Elagöz, İsmail
The subject of this study comprises the latest improvements in the accountancy system in the world and the stuation in Turkey. Here, first, the evolution of accountancy is studied. Next the new dimensions which globalism has brought into accountancy are evaluated. Then new information is given about the accountancy system which is now used in Turkey and in the world. Finally, accountancy standards are explained. The aim of this study is to ensure the unity of international accountancy standards, to evaluate the studies in the field of accountancy and to indicate the new strategies, during the period of globalism in Turkey just before the 21st century.