Muhasebe okulları ve uluslararası muhasebe literatürünün gelisimine katkıları: Tarihsel perspektiften

Muhasebe yalnızca, ekonomik varlıkları ölçümleme ve degerlemeye yarayan bir araç degildir; aynı zamanda potansiyel bilgi kaynagıdır. Bu nedenle de yayılması çok eski bir tarihe dayanmaktadır. Italyan muhasebesi (çift – taraflı kayıt sistemi), 15. ve 16. yüzyıllarda tüm dünyada hakim bir uygulama iken; 18. yüzyılda büyük bir düsüse geçmistir. 19. yüzyılın basında, muhasebe düsünü ve literatüründe Italyan hakimiyetinin azalmasıyla birlikte muhasebe düsünü ve literatürü Fransa, Ingiltere, Almanya, Amerika ve diger ülkeleri merkezine alarak gelismeye devam etmistir (Mattessich,2003). Bu gelismeler muhasebe düsününde etkili olan ülkelerde muhasebe okullarının olusumunu saglamıs ve muhasebe okulları da muhasebe literatürünü olusturmus ve bu da arastırmalarını yönlendirmistir. Bu dogrultuda çalısmada, 19. ve 21. yüzyıllar arasında muhasebe düsününe yön veren ve muhasebe literatürüne dogrudan katkı yapan muhasebe okullarını açıklamak amaçlanmaktadır.

Accounting schools and their attributes on the evolution of international accounting literature: From historical perspectives

Accounting is not only primarily a tool for measuring and estimating values, but also it is a potential information source. Fort his reason, its diffusion has very long history. Italian accounting (double entry bookkeeping) dominated the fifteenth and sixteenth centuries but lost its leadership during the eighteenth century. At the beginning of the nineteenth century the Italian accounting was starting to decline through the eighteenth century, and literature from France, England, Germany, America and other countries took centre-stage (Mattessich, 2003). These developments provided the construction of accounting schools in these countries which were effective on accounting thought and moreover accounting schools contributed to the development of the accounting literature and accounting researchs. In this respect, this study aimed to clarify the accounting schools between 19 and 21 centuries, which make direct contrubitions to the accounting thought and accounting literature.

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