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    A CHRONOLOGICAL REVIEW ON THE TURKISH ACCOUNTING PROFESSION (1839-2020)
    (Oktay Güvemli Muhasebe ve Finans Tarihi Vakfı (MUFTAV), 2023) Aslan, Muhsin; Apak, Sudi; Erol, Mikail; Ayboğa, Hanifi
    In the Ottoman Empire, the accounting profession emerged in the form of state accounting. After the Tanzimat in 1839, a significant transformation began with Kanunname-i Ticaret, and substantial developments emerged from 1879 to 1885. First, the double-entry accounting method was adopted, then, the Dersaadet Chamber of Commerce was established for the organization of tradesmen. Hamidiye Commercial School was established to train entrepreneurs and accounting professionals. With the establishment of the Republic, a new era started for the accounting profession. The process was accelerated and developed by making various legal arrangements between 1926-1930. The most important development in this process is the implementation of three tax laws. These were the Income Tax Act of 1926, the Transaction Tax Act of 1927, and the Excise Tax and Duties Act of 1930. By 1930, business-oriented independent accounting professionals emerged in big cities. Between 1930 and 1940, accounting practices focused on tax-based accounting in order to increase tax revenue and prevent its loss, and there were great developments in auditing, training of accountants and business administration. In this period, upon the development of the accounting profession, the state administration entered the struggle for the legal order of the accounting profession and its members for the first time. In order to eliminate the lack of professional organization, the Association of Expert Accountants and Business Organizers was established in Istanbul in 1942. The current name of this association is the Association of Accounting Professionals of Turkey. Eventually, TÜRMOB was established in 1989 with the enactment of the accounting professional law and played an active role in the development and prestige of the profession.
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    A. Hikmet Keyman, One of the Pioneers That Contributed To the Field Of Accounting and Finance in the Republican Period (1905 – 1969)
    (Oktay Güvemli Muhasebe ve Finans Tarihi Vakfı (MUFTAV), 2020) Aslan, Muhsin; Apak, Sudi; Erol, Mikail
    Researching the values that contribute to the field in accounting and finance and transferring it to the next generations will be a guide for determining where the area is coming from and where it will go. In this context, A. Hikmet Keyman, who contributed to both accounting and finance in the first quarter of the Republic and who came to the forefront with the identity of publisher, author and practitioner, was researched. Keyman, who is the subject of the study, has placed three books and more than forty articles in his busy working life. He has fulfilled the mission of establishing, maintaining and transmitting a magazine (Banking Idea and Profession Magazine) as a continuous publication in the field. Keyman, who published one of the first accounting books in the Republican period, is one of the rare accounting practitioners in accounting theories.
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    Examination of the Accounting-Finance Higher Education in Turkey in Terms of Instructor
    (TÜRMOB, 2020) Aslan, Muhsin; Erol, Mikail; Öztürk, Elif Kara
    In this study, we aimed to make due diligence on the academic staff working in the field of accounting and finance. As can be seen in the results of the study, it is understood that 2021 faculty members work actively in higher education institutions in the field of accounting and finance while approaching the anniversary of the Republic. In the Republican period, it is seen that there is a great accumulation in accounting and finance in higher education. The effects of the university reforms in our country and the increase in the number of universities and the spread of their geographical distributions across the country cannot be ignored. After this point, the increase in the careers of the academicians working in higher education and the increase in the presence of the academicians who have made career in developing universities in the country will come to the forefront. Thus, the quality of education, the number of publications, and the quality of papers certainly increase. As a result of this, it will be possible for faculty members to educate students more effectively and to graduate students to the society and labor market more effectively. Thus, education units in disadvantaged regions will be more effective.