Public Accounting Reform from Institutional Theory Perspectives: Case of Turkey
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Date
2023
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Publisher
IntechOpen
Abstract
In the literature, it is often found that institutional theory is used as the theoretical framework to explain the development and application of accounting. By means of these studies, it becomes easier to understand accounting as a social and political activity within itself and thus to be able to understand the economic, institutional, political and social environment of the turnover of the practices. In this regard, the main aim of this study is to explain the development of the public accounting system in Turkey with the help of institutional theory. Thus, it is aimed to explain all the dynamics that provide the institutionalization of state account in the national sense, together with the economic, political and social processes of the period in question. It is revealed that the regulatory arrangements directly contribute to the institutionalization of a field, and as a result, how the public organizations directly contribute to the institutionalization process.
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Keywords
Business & Economics, Accounting, Financial, Social & Management Sciences::Business, Economy and Management::International Business & Transnational Corporations, Social & Management Sciences::Business, Economy and Management::Finance