MUHASEBE TEORİLERİ ÜZERİNE BİR İNCELEME

Bu çalışma ile muhasebe işleyişi üzerinde etkili olan muhasebe teorileri genel hatları ile incelenecektir. Bu bağlamda teori oluşturma yaklaşımı ele alınacak, çeşitli muhasebe teorileri üzerinde durulacak ve ardından bu muhasebe teorilerinin özellikleri ve birbirlerinden ayrılma noktaları belirlenecektir. Ardından muhasebede standartkoyma ve düzenleme yapma konusuna muhasebe teorileri üzerinden bakılmaya çalışılacaktır

Anahtar Kelimeler:

Muhasebe, Teori, Muhasebe Teorileri, Standart Koyma

AN ANALYSIS ON ACCOUTING THEORIES

In this study, accounting theories that are effective on operations of accounting is analyzed. With this aim, theapproach of constructing theory is analyzed, various accounting theories are discussed and characteristics anddifferences of theories is determined. And then standardizations and regulations are considered over the accounting theories

Keywords:

Accounting, Theory, Accounting Theory, Standardization.,

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