HUNDRED AND FIFTY YEARS OLD SOLITUDE OF THE TURKISH ACCOUNTING PROFESSION (1839-1989)

No Turkish accounting organization existed between the proclamation of the Tanzimat (1839) and the establishment of TüRMOB (Union of Chambers of Certified Public Accountants). The title of an accountant is only referred as clerk. Before the Tanzimat edict of 1839, hundreds of accountants were conducting the financial affairs of the state within the central accounting organization called Hazine-i Amire. Hazine-i Amire (1470 A.D.) is replaced by the Maliye Nezareti (Ministry of Finance) with the Tanzimat reforms. State accountancy became a general directorate titled Muhasebat-？ Umumiye. After the Tanzimat, the Ottoman Empire met capitalism and the developments had a slow pace because of Islamic rules. Second reform for westernization started in the Republic era. Several efforts were initiated in order to organize accounting profession, but they all failed. In 1980, Turkey opened its borders to foreign capital. Turkish accounting thought started to interact with the globe and TüRMOB is established in 1989. Once economic globalization expanded in the 21th century, new Turkish Commercial Code and the Turkish accounting thought started to benefit from international accounting and auditing standards. Thus, the Turkish profession organizations aimed for international expansion