[go: up one dir, main page]
IDEAS home Printed from https://ideas.repec.org/a/ist/imeder/v0y2022i66p1-48.html
   My bibliography  Save this article

Historical Evolution of Balance Sheet Classification: The Turkey Case of Evolving By Translating

Author

Listed:
  • Recep Pekdemir

    (University of Wisconsin La Crosse, College of Business, Wisconsin, United States)

  • Ummuhan Aslan

    (Bilecik Seyh Edebali University, Faculty of Applied Sciences, Bilecik, Turkey)

  • Melis Ercan

    (Istanbul University, Faculty of Business Administration, Istanbul, Turkey)

Abstract
The paper examines historical evolutions or developments of balance sheet classification as a basic financial statement, concentrating on phases in Turkey from 1926 to 1992. The authors rigorously scanned books and study papers published in English and Turkish and summarized crucial information as milestones in history. The paper examines the developments in western countries up to the mid-20th Century, particularly in the United Kingdom and the United States. However, the paper’s primary focus is on Turkey’s developments and evolutions between 1926 and 1992. The paper may have weaknesses and limitations concerning the overall history; however, this study proposes opportunities for future studies in Turkey and the world. As a result, the paper concludes that it would be difficult to understand the new dynamics without understanding the old dynamics.

Suggested Citation

  • Recep Pekdemir & Ummuhan Aslan & Melis Ercan, 2022. "Historical Evolution of Balance Sheet Classification: The Turkey Case of Evolving By Translating," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, vol. 0(66), pages 1-48, January.
    • Handle: RePEc:ist:imeder:v:0:y:2022:i:66:p:1-48
    DOI: 10.26650/MED.1023865
    as

    Download full text from publisher

    File URL: https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/956B713D7476410CA481B5E1BC93DC75
    Download Restriction: no
    File URL: https://iupress.istanbul.edu.tr/tr/journal/jai/article/bilancoda-varliklarin-siniflandirilmasinda-tarihsel-evrim-tercumeye-dayali-turkiye-ornegi
    Download Restriction: no
    File URL: https://libkey.io/10.26650/MED.1023865?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ist:imeder:v:0:y:2022:i:66:p:1-48. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ertugrul YASAR (email available below). General contact details of provider: https://edirc.repec.org/data/isisttr.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.