Akademik Veri Yönetim Sistemi
Muhasebe ve Finans Tarihi Araştırmaları Dergisi , sa.29, ss.1-24, 2025 (Hakemli Dergi)
This study aims to examine the interaction between the organization and professionalization process of the accounting profession and the socio-economic and political dynamics in Türkiye, thereby understanding how the profession and its practices have evolved, along with the stages it underwent. To investigate the evolution of accounting expertise in Türkiye, the period from 1923 to 1989, the year when the profession was officially regulated, using the historical research method to investigate the stages the profession underwent in Türkiye. This study also examines the global developments in the accounting profession, thereby linking Türkiye's advancements in the field to the global accounting history and enriching the literature regarding the general evolution of accounting. This perspective sheds light on past developments and plays a crucial role in shaping future strategies.