tax b4 tanzimat

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 STRUCTURAL DEVELOPMENTS IN THE ACCOUNTING PROFESSION FROM THE OTTOMAN EMPIRE UP TO NOW Asst. Prof. Dr. Mikail EROL Asst. Prof. Dr. Kenan ÖREN Canakkale Onsekiz Mart University, TURKEY Erciyes University, TURKEY ABSTRACT Changes and developments of statute and function in accounting science and profession have been realized and have paralleled economic and social events over the past centuries. During this process, the science of accounting came into existence by improving the profession of accounting. Accountants are the basic elements in charge of fiscal, commercial and economic enterprises. Without professional accountants, it is impossible for enterprises to work  productively and thus for a society to develop quickly. The Turkish accounting profession has seen several phases from the Ottoman Empire up to now and at each phase it has implemented its function with different names in accordance with that phase. It has also changed according to those phases. The importance of the profession has increased in each term of history up to now and, as is paralleled with this increase, it has completed its establishment and the law concerning it (Law no 3568) came into force on June 13, 1989. Keywords: Ottoman and Turkish Accounting Profession, structural developments. 1

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