Dergiler / Reforma / 2014 / Sayı: 64

KIRGIZİSTAN’IN MUHASEBE KÜLTÜRÜ

ACCOUNTING CULTURE İN KYRGYZSTAN

Dergi
Reforma
Sayfa
39–45
DOI
—

Özet

With the Collapse of Soviet Union several Turkish rooted republıcs have emerged in the central Asia. One of them is Kyrgyzstan. This study is trying to explore evolutıon and development of Kirgiz accountıng culture. However almost all newly established Turkish rooted countries are mostly still applying the rules and regulations determined by soviet Russia before the perestroika. Since 1991, when the Kirgiz government had freedom, government is trying to adapt its economy to free market economy, they are still in transition. Whereas, it is difficult to conclude they have reached to required degree of dynamism in accounting profession standards and rules and regulations.

Abstract

With the Collapse of Soviet Union several Turkish rooted republıcs have emerged in the central Asia. One of them is Kyrgyzstan. This study is trying to explore evolutıon and development of Kirgiz accountıng culture. However almost all newly established Turkish rooted countries are mostly still applying the rules and regulations determined by soviet Russia before the perestroika. Since 1991, when the Kirgiz government had freedom, government is trying to adapt its economy to free market economy, they are still in transition. Whereas, it is difficult to conclude they have reached to required degree of dynamism in accounting profession standards and rules and regulations.

Anahtar kelimeler: Central Asian Turkish Republics, accounting, Kyrgyzstan, auditing