Commercial books under Turkish commercial laws concerning accounting

Autores/as

  • Batuhan Güvemli Trakya University (Turkey). Faculty of Economics and Administrative Sciences
  • Fehmi Yildiz Trakya University (Turkey). Faculty of Economics and Administrative Sciences

DOI:

https://doi.org/10.18002/pec.v0i11.630

Palabras clave:

Derecho comercial, Libros de comercio, Contabilidad cultura, Desarrollo de la contabilidad en el Oriente Medio, Commercial law, Commercial books, Accounting culture, Development of accounting in the Middle East

Resumen

La modernización de las leyes comerciales de Turquía tiene una historia de 160 años (1850-2010). Los movimientos de occidentalización (Imperial Edicto de 1839) dentro del Imperio Otomano trajeron consigo la creación de la primera ley comercial, Kanunname-i Ticaret (1850 a 1926). Desde 1926 otras tres leyes comerciales fueron promulgadas. En este estudio, examinamos los libros de comercio dentro de esas cuatro leyes comerciales en el ámbito de la contabilidad. Nuestro objetivo es entender los efectos de los cambios de reglamentación comercial sobre la evolución de la cultura turca de contabilidad. Los resultados indican que debido a la ley islámica (Sharia), la aplicación de la ley comercial de 1850 no se había extendido. Las disposiciones legales que entraron en vigor con el establecimiento de la República en 1923 han hecho posible la promulgación de nuevas leyes comerciales. Así, el estudio también se ocupa del proyecto de ley de Derecho Mercantil de Turquía de 2005.

The modernization of the Turkish commercial laws has a history of 160 years (1850-2010). The westernization movements (Imperial Edict of 1839) within the Ottoman Empire effected the establishment of the first commercial law, Kanunname-i Ticaret (1850-1926). Since 1926, three other commercial laws were enacted. In this study, we examine the commercial books within those four commercial laws under the scope of accounting. Our aim is to understand the effects of the commercial regulatory changes on the evolution of the Turkish accounting culture. Findings indicate that due to the Islamic law (Sharia), the application the commercial law of 1850 was not widespread. The legal regulations which were put into force with the establishment of the Republic in 1923 have made the enactment of new commercial laws possible. Thus, the study also addresses to the bill of Turkish Commercial Law dated 2005.

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Citas

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Publicado

2010-12-01

Cómo citar

Güvemli, B., & Yildiz, F. (2010). Commercial books under Turkish commercial laws concerning accounting. Pecvnia : Revista de la Facultad de Ciencias Económicas y Empresariales, Universidad de León, (11), 85–104. https://doi.org/10.18002/pec.v0i11.630

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