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Journals / Eskişehir Osmangazi Üniversitesi Sosyal Bilimler Dergisi / 2010 / Cilt: 11 - Sayı: 2

Classification on accounting: a chronogical review

Muhasebede sınıflandırma: kronolojik bir inceleme

Ahmet BÜYÜKŞALVARCI
Cemal ELİTAŞ
Mustafa ÜÇ
Pages
123–168
Publication Date
2022-10-18
DOI
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

With this aim, all classificaiton studies are summarized on a table at the end of the study.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:This study analyzes the views on classification of accounting systems by considering the international and external classications to undestand how the current classificaitons has developed.
📊
Key Findings & Data:It is assserted that new visions and directions can be provided by referring the accounting classifications.
💡
Conclusion & Impact:With this aim, all classificaiton studies are summarized on a table at the end of the study.
🔬Design:Research Article
📍Scope:Comprehensive Sample
⚙️Variables:Domain Parameters

Abstract

This study analyzes the views on classification of accounting systems by considering the international and external classications to undestand how the current classificaitons has developed. It is assserted that new visions and directions can be provided by referring the accounting classifications. With this aim, all classificaiton studies are summarized on a table at the end of the study.

Özet

Bu çalışma ile günümüzde oluşan muhasebe sınıflandırmalarının nasıl geliştiğini anlayabilmek adına muhasebe sistemlerinin sınıflandırılması görüşleri dışsal ve içsel sınıflandırma ayrımında ele alınarak genel hatları ile incelenmiştir. Muhasebe sınıflandırılmaları ortaya konarak, muhasebede standardizasyon ve harmonizasyon çalışmalarını yapan araştırmacılara fikir ve yön verilebileceği düşünülmektedir. Bu amaçla çalışmanın sonuç kısmında tüm sınıflandırma çalışmaları bir tablo üzerinde topluca gösterilmeye çalışılmıştır.

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Cite This Article

BÜYÜKŞALVARCI, A., ELİTAŞ, C., ÜÇ, M. (2022). Classification on accounting: a chronogical review. Eskişehir Osmangazi Üniversitesi Sosyal Bilimler Dergisi, Cilt: 11 - Sayı: 2, 123–168. https://ajindex.com/articles/506080

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