MUHASEBE OKULLARI VE ULUSLARARASI MUHASEBE LİTERATÜRÜNÜN GELİŞİMİNE KATKILARI: TARİHSEL PERSPEKTİFTEN

Muhasebe yalnızca, ekonomik varlıkları ölçümleme ve değerlemeye yarayan bir araç değildir; aynı zamanda potansiyel bilgi kaynağıdır. Bu nedenle de yayılması çok eski bir tarihe dayanmaktadır. İtalyan muhasebesi çift –taraflı kayıt sistemi , 15. ve 16. yüzyıllarda tüm dünyada hakim bir uygulama iken; 18. yüzyılda büyük bir düşüşe geçmiştir. 19. yüzyılın başında, muhasebe düşünü ve literatüründe İtalyan hakimiyetinin azalmasıyla birlikte muhasebe düşünü ve literatürü Fransa, İngiltere, Almanya, Amerika ve diğer ülkeleri merkezine alarak gelişmeye devam etmiştir Mattessich,2003 . Bu gelişmeler muhasebe düşününde etkili olan ülkelerde muhasebeokullarının oluşumunu sağlamış ve muhasebe okulları da muhasebe literatürünü oluşturmuş ve bu da araştırmalarını yönlendirmiştir. Bu doğrultuda çalışmada, 19. ve 21. yüzyıllar arasında muhasebe düşününe yön veren vemuhasebe literatürüne doğrudan katkı yapan muhasebe okullarını açıklamak amaçlanmaktadır

Anahtar Kelimeler:

Muhasebe Okulları, Uluslararası Muhasebe Literatürü, Muhasebe Tarihi

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 schoolsbetween 19 and 21 centuries, which make direct contrubitions to the accounting thought and accounting literature

Keywords:

Accounting Schools, International Accounting Literature, Accounting History,

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