Opinion


DOI :10.26650/MED.2019569233   IUP :10.26650/MED.2019569233    Full Text (PDF)

Future of the Accounting Profession in Turkey

Mustafa Aydın Aysan

When the future of the accounting profession is mentioned, it is generally thought that technological developments will reduce the need of labor force. This is correct for many aspects. However, the future of money is more important than this issue. Each coinage and paper money system has created a distinctive culture that differs significantly from all previous systems. In recent years, with the effect of digitalization and technological developments, the whole world is in the third stage of the history of money: the age of electronic money and the virtual economy. The integration of computer usage into our lives, the acceleration of globalization and the neo-liberal policies adopted by developed countries have increased the need for a common electronic currency. With the rise of electronic money, it is inevitable that society will undergo radical and wide-ranging changes. Electronic money will bring fundamental changes to political systems, the nature of trade organizations and class organization.

In this study, the historical development of monetary systems is explained and the effects of inflation on the current monetary system are examined. The way in which the electronic money system affects economic and social life is discussed and suggestions for the future are given. There are no journal entries without money, no accounting without journal entries, no financials without accounting, no companies without financials, no economy without companies, no life without economy. 

DOI :10.26650/MED.2019569233   IUP :10.26650/MED.2019569233    Full Text (PDF)

Türkiye’de Muhasebe Mesleğinin Geleceği

Mustafa Aydın Aysan

Muhasebe mesleğinin geleceği denildiğinde, genellikle akla teknolojik gelişmelerin işgücüne olan ihtiyacı azaltması akla gelmektedir. Bu belirli ölçülerde doğrudur. Ancak “para”nın geleceği daha önemli bir konudur. Madeni ve kâğıt para sistemlerinden her biri, daha önceki tüm türlerden önemli derecede farklılık gösteren kendine özgü kültürünü yaratmıştır. Son yıllarda dijitalleşme ve teknolojik gelişmelerin etkisi ile tüm dünya para tarihinin üçüncü aşamasına girmektedir: Elektronik para ve sanal ekonomi çağı. Bilgisayar kullanımının yaşamlarımıza entegre olması, küreselleşmenin hız kazanması ve gelişmiş ülkelerin benimsediği neo-liberal politikalar ortak bir elektronik para birimine olan ihtiyacı arttırmıştır. Elektronik paranın yükselişi ile birlikte toplumun radikal ve geniş kapsamlı değişikliklere uğraması kaçınılmazdır. Elektronik para, siyasi sistemlerde, ticaret kuruluşlarının organizasyonlarında ve sınıf örgütlenmesinin doğasında köklü değişimler meydana getirecektir.

Bu çalışmada para sistemlerinin tarihsel gelişimi anlatılmış, enflasyonun mevcut para sistemi üzerindeki etkileri irdelenmiştir. Elektronik para sisteminin ekonomik ve sosyal yaşantıyı ne şekilde etkileyeceği tartışılmış ve geleceğe dair önerilere yer verilmiştir. Çünkü parasız kayıt olmaz; kayıtsız muhasebe olmaz; muhasebesiz finansallar olmaz; finansallar olmadan işletmeler, şirketler olmaz; şirketler olmadan ekonomi olmaz, ekonomi olmadan yaşam olmaz. 


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APA

Aysan, M.A. (2019). Future of the Accounting Profession in Turkey. Journal of Accounting Institute, 0(61), 1-8. https://doi.org/10.26650/MED.2019569233


AMA

Aysan M A. Future of the Accounting Profession in Turkey. Journal of Accounting Institute. 2019;0(61):1-8. https://doi.org/10.26650/MED.2019569233


ABNT

Aysan, M.A. Future of the Accounting Profession in Turkey. Journal of Accounting Institute, [Publisher Location], v. 0, n. 61, p. 1-8, 2019.


Chicago: Author-Date Style

Aysan, Mustafa Aydın,. 2019. “Future of the Accounting Profession in Turkey.” Journal of Accounting Institute 0, no. 61: 1-8. https://doi.org/10.26650/MED.2019569233


Chicago: Humanities Style

Aysan, Mustafa Aydın,. Future of the Accounting Profession in Turkey.” Journal of Accounting Institute 0, no. 61 (Jul. 2021): 1-8. https://doi.org/10.26650/MED.2019569233


Harvard: Australian Style

Aysan, MA 2019, 'Future of the Accounting Profession in Turkey', Journal of Accounting Institute, vol. 0, no. 61, pp. 1-8, viewed 25 Jul. 2021, https://doi.org/10.26650/MED.2019569233


Harvard: Author-Date Style

Aysan, M.A. (2019) ‘Future of the Accounting Profession in Turkey’, Journal of Accounting Institute, 0(61), pp. 1-8. https://doi.org/10.26650/MED.2019569233 (25 Jul. 2021).


MLA

Aysan, Mustafa Aydın,. Future of the Accounting Profession in Turkey.” Journal of Accounting Institute, vol. 0, no. 61, 2019, pp. 1-8. [Database Container], https://doi.org/10.26650/MED.2019569233


Vancouver

Aysan MA. Future of the Accounting Profession in Turkey. Journal of Accounting Institute [Internet]. 25 Jul. 2021 [cited 25 Jul. 2021];0(61):1-8. Available from: https://doi.org/10.26650/MED.2019569233 doi: 10.26650/MED.2019569233


ISNAD

Aysan, MustafaAydın. Future of the Accounting Profession in Turkey”. Journal of Accounting Institute 0/61 (Jul. 2021): 1-8. https://doi.org/10.26650/MED.2019569233



TIMELINE


Submitted23.05.2019
Accepted16.07.2019
Published Online27.08.2019

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