Anglo-Sakson Yaklaşımının Türk Vergi Muhasebesine Etkileri: Adım Üniversiteleri Örneği

Abstract

The controversial relationship between accounting rules and tax laws has become more prominent in recent years. The regulations of the Turk-ish Commercial Law are more suitable to Anglo-Saxon approach than Continental Europe approach in recent years.The subject of this study; Anglo-Saxon approach which gains a seat in law is how directs to accounting education in universities. For this purpose,the curriculum of the six accounting programmes have scanned in School of Applied Sciences of Adım Üniversities. And then courses have been identified interested in IFRS, TFRS and tax. Approach of this section were determined. And also in-depth interview technique was applied to Department heads and professionals of these programs that operate in the province of Uşak. This controversial relationship has been demonstrated in the size and solution proposals.