ISSN 2736-1721
Global Journal of Business Management ISSN 6731-4538 Vol. 3 (9), pp. 001-011, September, 2009. © International Scholars Journals
Full Length Research Paper
An overview to accounting applications on agricultural activities in Turkey within historical progress
Mevlüt Karakaya
Gazi University, Faculty of Commerce and Tourism Education, Department of Accounting and Finance Education, Ankara, Turkey. E-mail: [email protected].
Accepted 10 June, 2009
Abstract
The goal of this study is to analyze the accounting applications on agricultural activities of 1923 - 2007 in Turkey within historical progress. Although Turkey was an agrarian state in the past, the agriculture didn’t develop in the private sector. The reason for this is that the agricultural activities were conducted as small family enterprises. Furthermore, the relatively big agricultural enterprises own by public have made important contributions on forming and developing the agricultural accounting applications in Turkey. In the study, it was intended to report the outcomes, which were collected by the record scanning method, of the accounting applications of the state agricultural enterprises until today that were set up in 1937. Furthermore, some studies were also conducted on the doctrine books about the agricultural accounting.
Key words: Accounting, accounting history, agricultural accounting in Turkey.