Public Accounting Reform from Institutional Theory Perspectives: Case of Turkey
Journal: InTech eBooks
Year: 2017

In the literature, it is often found that institutional theory is used as the theoretical framework to explain the development and application of accounting. By means of these studies, it becomes easier to understand accounting as a social and political activity within itself and thus to be able to understand the economic, institutional, political and social environment of the turnover of the practices. In this regard, the main aim of this study is to explain the development of the public accoun