Ahmet BÜYÜKŞALVARCI, Cemal ELİTAŞ, Mustafa ÜÇ

Muhasebede sınıflandırma: kronolojik bir inceleme

Bu çalışma ile günümüzde oluşan muhasebe sınıflandırmalarının nasıl geliştiğini anlayabilmek adına muhasebe sistemlerinin sınıflandırılması görüşleri dışsal ve içsel sınıflandırma ayrımında ele alınarak genel hatları ile incelenmiştir. Muhasebe sınıflandırılmaları ortaya konarak, muhasebede standardizasyon ve harmonizasyon çalışmalarını yapan araştırmacılara fikir ve yön verilebileceği düşünülmektedir. Bu amaçla çalışmanın sonuç kısmında tüm sınıflandırma çalışmaları bir tablo üzerinde topluca gösterilmeye çalışılmıştır.

Classification on accounting: a chronogical review

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.

PDF

___

American Accounting Association (AAA), (1977). Report of the American Accounting Association Committee on International Accounting Operations and Education, Accounting Review, 52 (2) Supplement: 65-132.
Baker, R. (2007). Trends in Research on International Accounting Harmonisation, The International Journal of Accounting, 42(3): 262-277.
Choi, F., ve Mueller, G. (1992). International Accounting, Second Edition, Prentice-Hall USA.
d'Arcy, A. (2000). The Degree of Determination of National Accounting Systems-An Empirical Investigation, Scmalenbach Business Review, 52 :45-67.
d'Arcy, A. (2001). Accounting Classification and The International Harmonisation Debate-An Empirical Investigation, Accounting, Organizational Society, 26 (4-5), 327-349.
d'Arcy, A. (2004). Accounting Classification and International Harmonisation Debate: A Replay to a Comment, Accounting Organization and Society, 29,: 201-206.
Doupnik, S. T. ve Salter, B. S. (1993). An Empirical Test of Judgmental International Classification of Financial Reporting Practices, Journal of International Business Studies, 24 (1):41 -60.
Frank, W. G. (1979). An Empirical Analysis of International Accounting Principles, Journal of Accounting Research, 17 (2): 593-605.
Gray, S. J. (1988). Towards of Cultural Influence on the Development of Accounting Systems Internationally, Abacus, 24(1): 1-15.
Hatfield, H. R. (1966). Some Variations in Accounting Practice in England, France, Germany and United States, Journal of Accounting Research, 4(2): 166-182.
Hossain, M., (2008). The Extent of Disclosure in Annual Reports of Banking Companies: The Case of India, European Journal of Scientific Research, 23 (4) :659-680.
Nair, R. D. ve Frank, W. G. (1980). The Impact of Disclosure and Measurement Practices on International Accounting Classifications, Accounting Review, 55 (3): 426-450.
Nobes, C, ve Parker R. (2002). Comparative International Accounting, 7th ed. London, UK: Financial Times Prentice Hall.
Nobes, C. (1992). International Classification of Financial Reporting, Second Edition, Routladge, Taylor and Francis Group, London.
Nobes, C. (1998). Towards a Genaral Model of the Reasons for the International Differences in Financial Reporting, Abacus, 34 (2): 162-187.
Nobes, C. (2004). On Accounting Classification and International Harmonisation Debate, Accounting Organization and Society, Vol.29 : 189-200.
Nobes, C. (2008). Accounting Classification in the IFRS Era, Australian Accounting Review, No.46 18 (3): 191-196.
Nobes, C. ve Alexander, D. (2004). Financial Accounting An International Introduction, Second Edition, Financial Times Prentice Hall, UK.
Puxty, A., Willmot, H., Cooper, D. ve Lowe, T. (1987). Modes of Regulating in Advanced Capitalism: Locating Accountancy in Four Countries, Accounting Organizations and Society, 12 (3) 273-291.
Salter, S. ve Niswander, F. (1995). Cultural Influence on the Development of Accounting Systems Internationally: A Test of Gray's [1988] Theory, Journal of International Business Studies, 26, (2) (2nd Qtr., 1995): 379-397.
Seidler, L. J. (1967). International Accounting-The Ultimate Theory Course, Accounting Review, 42 (4): 775-781.
Shoental, R. (1989). Classification of Accounting Systems Using Competencies As a Discriminating Variable: A Great Britain - United States Study, Journal of Business Financed Accounting, 16 (4): 549-5 63.
Yazıcı, M. (1998). Muhasebe Tümlemleri ve Örgütlenmesi, Nihat Sayar Eğitim Vakfı yayın No: 522/756, Yaylım Matbaası, İstanbul.