THE RELATIONSHIP BETWEEN ECONOMIC EXPANSIONS AND REGULATIONS IN THE AREA OF ACCOUNTING IN TURKEY (1990-2012)

Öz The growth process income with per capital income of a developing country and by the way structual development of the national economy can be described as “economic expansion”. The aim of the economic expansion is to raise the general level of living of a society. Numerous regulations shaping the market are needed as a result of the emerged economic expansions in a country. From 1980s, when market economy is adopted in principle, considerable expansions occured in Turkish economy. The phenomenon called globalization, especially have gathered of speed from 2000s, and the expansions occured in the economic area brought forth foreigners to come to Turkey as not only direct investors both also portfolio investors and also caused Turkish companies become global. In the study, briefly, the macro economic expansions from 1990s to present day will be presented with numerical dimensions and the association between the establishments which make regulations in accounting area will be explicated.

___

(1) Özgen, F. B. 1998. Globalleşme Sürecinde Gelişmekte Olan Ülkelerde Finans Piyasaları. http://web.adu.edu.tr/user/fozgen/yayin/Finans%20piyasalari.pdf (Erişim Tarihi: 23.03.2012)

(2) Preamble of Capital Markets Board Law, March 2nd, 1981.

(3) Soydal, H. 2006. Türkiye’de Doğrudan Yabancı Sermaye Yatırımlarının Verimlilik Analizi: Otomotiv Sektörü Üzerine Bir Uygulama (Erişim Tarihi: 23.03.2012)

(5) Turhan, M. İ. 2012. The Turkish Economic Role in the Arab Region www.imkb.gov.tr

(6) Turhan, M. İ. 2012. IMKB ve Yeni Dönem Hedefleri www.imkb.gov.tr