Classification of Turkish Accounting System
Assistant Prof. Dr. Feyyaz YILDIZ, Associate Prof. Dr. Cemal ELİTAŞ, Assistant Prof. Dr. Mustafa ÜÇ

Abstract
This study aims to position the Turkish Accounting System within Anglo-Saxon and Continental European accounting systems, through statistical analysis of various data. In the scope of this study, the accounting systems of Turkey, other 14 countries and the International Accounting Standards Committee (IASC) were analyzed via hierarchical cluster analysis of 34 different criteria focused on accounting and valuation. Following statistical analysis, the Turkish accounting system was classified as a “Mixed Accounting System”, indicating that it differs from Anglo-Saxon and Continental European accounting systems.

Full Text: PDF