Abstract
The aim of this study is to enlighten the participants of the 17th World Congress of Accountants and the 10th World Congress of Accounting Edu- cators about world congresses relevant to accounting and to give them in- formation about the institutions which contributed to the national and inter- national accounting congresses and symposia as well as to the application of the accounting profession. In this respect, more details have been given about World Congresses of Accountants whereas World Congresses of Ac- counting Historians and World Congresses of Accounting Educators have be- en summarized. In addition, national and international accounting congres- ses and symposia have been examined briefly.
Key words: World Congresses of Accountants, world conferences relevant to accounting, national accounting congresses and symposia.
1. INTRODUCTION
The aim of this study is to enligh- ten the participants of the 17th World Congress of Accountants and the 10th World Congress of Accoun- ting Educators about world congres- ses relevant to accounting and to gi- ve them brief information about na- tional and international accounting
congresses and symposia. Both na- tional and international conferences relevant to accounting create impor- tant common ground for the partici- pants to meet their colleagues, to exchange their views and to discuss the problems about their profession.
Besides this, these activities are also an appropriate platform to examine
TURKEY IN NATIONAL AND INTERNATIONAL ACCOUNTING
CONGRESSES AND SYMPOSIA
Prof. Dr. Remzi ÖRTEN Gazi University
the development of the accounting profession and to determine the in- ternational accounting standards that the pull of globalization requi- res.
It is not possible to evaluate all of the accounting conferences, con- gresses and symposia with all their aspects in one paper (Lemarchand and others, 2004: 4). So this paper will include the accounting congres- ses, conferences and symposia which were organized by professio- nal institutions; in particular the con- ference activities which became offi- cial policy will be examined in this study.
In general, accounting congresses are organized by professional organi- zations and the current main autho- rity is the International Federation of Accounting – IFAC. Accounting his- tory congresses are organized by The Academy of Accounting Histori- ans and education congresses are or- ganized by the International Associ- ation for Accounting Education and Research.
It is noteworthy, as has been ob- served internationally, that national accounting congresses were also or- ganized by professional organizati- ons. Nevertheless, it is a fact that the accounting profession developed its corporate structure only in 1989 which means that the organizing of accounting congresses by any pro- fessional organization was delayed for 57 years. In Turkey, before the formation of accounting profession legislation, the Accounting Experts
and Company Managers Associati- on, which was established in 1942 and then renamed Expert Accoun- tants’ Association of Turkey, made important contributions to the orga- nization of these congresses. In this respect, the contribution of Prof. Dr.
Mustafa Aysan, who held the presi- dency of this institution for many ye- ars, is also important to a great ex- tent.
Turkey has been represented at international congresses and confe- rences through participants or pa- pers. For instance, Turkish partici- pants attended the 7th, 8th, 9th, 11th and 16th World Congresses of Accountants. Furthermore, the Tur- kish delegation presented papers at the 4th, 8th, 9th, 10th and 11th World Congresses of Accounting His- torians.
Besides this, world-wide-known accounting scholars and practitio- ners were invited to national mee- tings at which they could share their experiences with Turkish partici- pants. For instance, Prof. Dr. Bernard Olivero, F. John Hegarty, Prof. Dr.
Herman J. Nordeman were among the participants at the 15th Turkish Accounting Congress.
Following the formation of accounting profession legislation, Turkish Accounting Congresses star- ted to be held by TÜRMOB - Union of Chambers of Certified Public Accoun- tants of Turkey. Besides this, not-for- profit organizations such as MÖDAV – Foundation of Accounting Acade- micians for Cooperation and Scien-
ce, and MUFAD - Association of Ac- counting and Finance Academicians, have been organizing similar activiti- es in Turkey.
In Turkey, the organization of na- tional accounting symposia is carried out by universities and professional organizations of accounting. These symposia are Accounting Education Symposia; Accounting Standards Symposia; Accounting Applications and Tax Legislation Symposia; and Auditing Symposia.
In this study, international con- gresses relevant to accounting will be examined. After giving a general explanation about these congresses, data about these congresses will be listed in a table. Following this, the national congresses and symposia will be evaluated briefly and data about these activities will also be lis- ted in a table. Besides this, the not- for-profit organizations relevant to accounting will be introduced in ge- neral. Finally, the article will recap with a conclusion.
2. INTERNATIONAL CONGRESSES RELEVANT TO ACCOUNTING
These congresses include World Congresses of Accountants and World Congresses of Accounting His- torians. The following paragraphs include explanations about these congresses.
2.1 World Congresses of Accountants
After IFAC had been established in 1976, it gained the authority to or-
ganize World Congresses of Accoun- tants. The congresses that were held before the foundation of IFAC were held under the responsibility of acco- unting organizations that served in the international arena. Sixteen con- gresses have been organized to date and the 17th congress will take pla- ce November 13-16, 2006 in Istan- bul. Summarized information about these congresses is given below (Gü- vemli, Gücenme and others, 2006).
2.1.1 First World Congress of Accountants
The congress was held September 26-28, 1904 in Saint-Louis-USA. 91 accountants, 81 from the United Sta- tes, 7 from Canada, 2 from Britain and 1 from The Netherlands took part in the congress. J.E. Sterrett was the president of the Congress (Güvemli, Gücenme and others, 2006: 442).
The importance of this congress can be summarized as follows:
1. It was the first accounting con- gress that was organized all across the world.
2. The congress was organized to- gether with an international expositi- on.
3. The budget of the congress was one of the largest ones among all of the congresses (David R. Francis, the organizer of the congress, stated that they devoted 40,000-50,000 $ to the congress budget).
4. Representatives of professional or- ganizations took part in the con- gress.
5. Auditing was a dominant subject of the congress (President J. E. Ster- rett called this congress, ‘First Inter- national Conference of Independent Auditors’).
6. The congress subjects were:
a- Municipal Accounts,
b- The CPA Movement and the Futu- re of the Profession of the Public Ac- countant in the United States of America,
c- The Profits of a Corporation, d- Importance of Uniform Accoun- ting Applications.
2.1.2 Second World Congress of Accountants
The Second World Congress of Accountants was organized in Ams- terdam twenty-two years after the First Congress. It was held in 1926.
E. Van Dien was the congress presi- dent. There were 369 registrants from 17 countries. The congress sub- jects were: Making profits and a circ- le of enterprises as large as possible, uniform accounting applications, and costs calculation.
2.1.3 Third World Congress of Accountants
The Third World Congress of Ac- countants was organized September 9-14, 1929 in New York. The con- gress president was Robert H. Mont- gomery. The total enrollment to the congress exceeded 1,800. The con- gress subjects were: balance sheet theory and practice, budgeting, cost accounting, education for the pro- fession.
2.1.4 Fourth World Congress of Accountants
The Fourth World Congress of Ac- countants took place July 17-21, 1933 in London. Lord Plender was the president of the congress. 169 participants from 22 countries were at the congress. It was sponsored by the eight professional organizations of England, Wales, Scotland and Northern Ireland. The congress sub- jects were: holding and subsidiary companies, the auditor’s responsibili- ties, control of charges and profits of statutory undertakings.
2.1.5 Fifth World Congress of Accountants
The Fifth World Congress of Acco- untants was held in Berlin, Septem- ber 19 to 24, 1938. The president of the Congress was Dr. Otto Mönc- kmeier. Walter Funk, Minister for Economic Affairs of The Third Reich, spoke at the congress opening. The following topics were discussed in the congress:
1- Problems of the Accounting Spe- cialist Profession,
2- Corporate Budgets,
3- Auditing of Annual Accounts, 4- Company Law,
5- Trust Auditing,
6- Auditing by the Tax Authority, 7- Various Functions of the Specialist and Auditor,
8- Pricing Control and Cost Computa- tion Methods by Public Authorities
This congress was held just before World War II, so it was due to face
several problems. At the Fourth World Congress of Accountants in London in 1933, it was decided that the next congress would be organi- zed in Italy in 1936. However, Mus- solini’s Government was seen as a problem from the point of view of western countries. A proposition by The Executive Committee of the pre- vious congress for the American Ins- titute of Accountants to hold this congress was not accepted. Finally, it was decided to hold this congress in Germany. Even though there was an international crisis, 1602 delegates from 33 countries registered for the congress, together with 181 accom- panying persons.
2.1.6 Sixth World Congress of Accountants
The Sixth World Congress of Ac- countants was held in London in 1952. As a result of World War II and ensuing economic crises, the world congresses had been delayed for 14 years. The President of the congress was Sir Harold Gibson Ho- witt. The congress subjects were:
fluctuating price levels in relation to accounts, accounting requirements for issues of capital, the accountant in industry, the accountant in practi- ce and public service, and the inci- dence of taxation.
2.1.7 Seventh World Congress of Accountants
The Seventh World Congress of Accountants was held September 9- 13, 1957 in Amsterdam. Kraayenhof was the president of the congress.
More than 1,700 accountants came
from 40 countries; and there were nearly 3,000 people in total inclu- ding the accompanying persons. Par- ticipants from Turkey also attended this congress. The following topics were discussed in this congress:
1- Principles for the Accountants’
Profession,
2- The Verification of the Existence of Assets,
3- Budgeting and the Corresponding Modernization of Accounting, 4- The Internal Auditor,
5- Business Organization and the Public Accountant,
6- Ascertainment of Profit in Busi- ness.
We observe that this congress was the largest ever held in the world congresses series up to that ti- me. Besides this, the host country al- so paid great attention to the con- gress (His Royal Highness Prince Bernhard, Prince of the Netherlands, addressed the opening session of the congress and her Majesty the Queen of the Netherlands received a selected group of delegates at the Royal Palace). Another important po- int is that this was the first congress that Turkish representatives atten- ded.
2.1.8 Eighth World Congress of Accountants
The congress was held in New York, September 23 to 27, 1962.
Arthur Foye presided. The number of attendees was 2,200. Prof. Osman Fikret Arkun, Ismail Otar, accounting historians, and Ihsan Muskara from
Turkey attended, representing Tur- key at the congress. The congress main theme was “Auditing and Fi- nancial Reporting in the World Eco- nomy”.
2.1.9 Ninth World Congresses of Accountants
The congress was held in Paris September 6 to 12, 1967. Twenty three hundred participants from fifty-seven nations attended the con- gress and 150 papers were presen- ted. The congress main theme was
“The New Horizons of Accounting”.
Prof. Osman Fikret Arkun and Prof.
Dr. Oktay Guvemli from Turkey at- tended this congress.
2.1.10 Tenth World Congress of Accountants
The congress was held in Sydney October 14 to 17, 1972. There were 4,347 representatives and accom- panying persons from fifty-nine co- untries at the 1972 Congress. It was the congress with the most attende- es so far recorded. The registration list noted fifteen registrants from Turkey at the Congress. Some of the- se people were, Prof Osman Fikret Arkun, Prof. Mehmet Oluc, Prof.
Mustafa A. Aysan, Prof. Jale Guven and Prof. Sedat Unalan. The theme of the Tenth Congress was “Financi- al Measurement and Communicati- on”. This congress was important be- cause of several reasons. First of all, it was one of the most attended con- gresses. Secondly, it became the platform for discussions concerning financial reporting standards. And lastly, it was one the congresses that
a great number of persons from Tur- key attended.
2.1.11 Eleventh World Congress of Accountants
The congress was held in Munich October 10 to 14, 1977. There were 3,700 accountants as delegates and 2,600 accompanying persons from sixty-eight countries at this Congress.
More than two hundred papers we- re presented at the congress. Prof.
Dr. Karl- Heinz Forster was the presi- dent of the congress. The theme of this Congress was “Accounting and Auditing in One World”. Seventeen people from Turkey attended this congress. Some of these people we- re, Prof. Dr. Cengiz P›nar, Prof. Dr.
Mehmet Ali Aktu¤lu, Prof. Dr. Nuret- tin Yelken, Prof. Dr. Sedat Ünalan, Prof. Dr. Jale Sihay, Prof. Dr. Ömer Lalik, Prof. Dr. Osman Fikret Arkun, Prof. Dr. Mustafa Aysan, Prof. Dr.
Kamuran Pekiner and Prof. Dr. Çetin fianl›. The importance of this con- gress is summarized below:
1- Attendance at the congress was the highest ever.
2- The host country paid great atten- tion to the congress (Dr. Alfons Gop- pel, the Prime Minister of Bavaria;
Dr. Otto Graf Lambsdorff, the Fede- ral Economics Minister, and George Kronawitter, Lord Mayor of the Ba- varian capital of Munich were pre- sent at the congress).
3- For the first time a representative from the International Accounting Standards Committee (IASC) atten- ded a World Congress of Accoun- tants.
4- Prof. Dr. Mustafa Aysan, signed the IFAC Statute on behalf of the Ex- pert Accountants’ Association of Tur- key.
2.1.12 Twelfth World Congress of Accountants
The Congress was held in Mexico City October 10 to 13, 1982. There were four thousand participants and accompanying persons at the con- gress. There were also some partici- pants from Turkey. Juan C. Salles Manuel was the president of the Congress. Accounting principles, au- diting, management accounting, education of the accountant, acco- unting profession in relations with the Government and the image of the accountant before society were discussed at the congress.
The congress:
1- was the first Congress held in a developing country,
2- was the gathering at which coun- tries from the Socialist bloc joined IFAC,
3- was the first congress which pub- lished an official book.
2.1.13 Thirteenth World Congress of Accountants
The Congress was held in Tokyo October 11 to 15, 1987. More then 5,000 accountants and accompan- ying persons from seventy countries attended. Tokugoro Murayama was the President of the congress. The Congress theme was The Role of the Accountant in a Computer Environ- ment. This was the first congress in which there were optional sessions.
2.1.14 Fourteenth World Congress of Accountants
The Congress was held in Washing- ton DC October 11 to 14, 1992. Mo- re than two thousand participants, about five hundred from the United States, came to the congress. It was jointly hosted by the American Insti- tute of CPAs (AICPA), the Institute of Management Accountants and the Institute of Internal Auditors of the United States. J. Michael Cook was the president of the congress. The theme was “The Accountant’s Role in the Global Economy”.
2.1.15 Fifteenth World Congress of Accountants
The congress was held in Paris Octo- ber 26 to 29, 1997. Almost 5,000 persons participated in the congress.
A large contingent from Turkey was present and papers from Turkey we- re given at the Congress. William Na- hum was the president of the con- gress. The Congress hosts were IFAC, Compagnie Nationale des Commissaires aux Comptes and Or- dre des Expert–Comptables of Fran- ce. The main theme of the congress was “Accountants and Society Ser- ving the Public Interest”.
2.1.16 Sixteenth World Congress of Accountants
The congress was held in Hong Kong November 18 to 21, 2002. It is esti- mated that over 5,000 people from approximately 100 countries and re- gions around the world attended the congress which was hosted by the Hong Kong Society of Accountants (HKSA). Andy Lee was the president
of the congress and the theme was
“Knowledge-based Economy and the Accountant”.
This congress was important becau- se:
1- It was the first congress which was held in a Socialist land,
2- There were special sessions for the Chinese participants,
3- The organization of the 17th con- gress in Istanbul Turkey in November 2006 was decided at this congress.
2.1.17 Seventeenth World Congress of Accountants
The congress will be held Novem- ber 13-16, 2006 in Istanbul, Turkey.
It is estimated that approximately 8000 people including Turkish parti- cipants and accompanying persons will attend. Prof. Dr. Recep Pekdemir will be the president of this con- gress. The main theme of this con- gress is “Accountants: Generating Economic Growth and Stability Worl- dwide” (WCOA: 2006). The impor- tance of this congress can be sum- marized as follows:
1- For the first time, the World Con- gress of Accountants will be held in a Middle Eastern and Muslim co- untry where Asia meets Europe and many cultures have deep roots.
2- As a host country, Turkey will give the congress its highest attention.
The President of the Turkish Repub- lic, Ahmet Necdet Sezer and the Pri- me Minister, Recep Tayyip Erdo¤an will make the opening speeches. Be- sides this, the Minister of State Ab- düllatif fiener; the Minister of Eco-
nomy, Ali Babacan; the Minister of Finance, Kemal Unak›tan will attend the congress.
3- The Turkish economic world will be represented at the top level. R›fat Hisarc›kl›o¤lu, the President of the Union of Chambers and Commodity Exchanges of Turkey and many other high-profile names will attend the congress as a speaker or chair of the sessions.
4- It is estimated that this congress will be the most attended accoun- tants’ congresses that has ever been held.
2.2. World Congresses of Accounting Historians
2.2.1 General
As mentioned in the introduction, World Congresses of Accounting His- torians are organized under the res- ponsibility of the Academy of Acco- unting Historians under guidelines and advice from the past and future conveners of the congresses. Eleven congresses have been organized un- til now. In 1984, ‹smail Otar and Prof. Dr. Çi¤dem Solafl from Turkey participated in the Fourth congress which was held in Pisa.
Prof. Dr. Oktay Güvemli is a scho- lar who has specialized in accounting history. For this reason, he holds the mission to represent Turkey at the World Congresses of Accounting His- torians. He has participated in four congresses up till now.
It has been decided to hold the 12th World Congress of Accounting Historians July 20-24, 2008 in Istan-
bul, Turkey. The congress will be hosted jointly by Marmara University and the Association of Accounting and Finance Academicians. Prof. Dr.
Oktay Güvemli will be the convener of the congress. He is currently wor- king intensively on the preparations for this event.
A Turkish delegation recently at-
tended the 11th World Congress of Accounting Historians which was held in Nantes, France. The Turkish delegation presented seven papers in total (Eleventh World Congress of Accounting Historians: 4-205). The titles of the papers presented by Tur- kish delegation and the authors are listed in Table 1 below (Örten, 2006:
26-27).
TITLES OF THE PAPERS AUTHORS
1- World Congress of Accounting Historians Prof. Dr. Oktay GÜVEML‹
1970- 2006: An Evaluation Batuhan GÜVEML‹
(Marmara University) 2- Development of Accounting In The First Half of Prof. Dr. Remzi ÖRTEN
the 20th Century (Gazi University)
3- Higher Education Institutions and Accounting Prof. Dr. Yusuf SÜRMEN Education in the Second Half of the 19th Century Assist. Prof. Dr. U¤ur KAYA in The Ottoman Empire (Karadeniz Technical University)
Res. Assist. Hilmi Erdo¤an YAYLA (Giresun University)
4- Public Financial Administration of The Ottoman
Empire between the years 1838-1880 and the Haydar KULAKSIZ General Directorate of Public Accounts (Ministry of Finance)
5- From the First Corporate Accounting Practice in Assoc. Prof. Dr. Cengiz TORAMAN The Ottoman Empire: Eregli Coal Company and (Bal›kesir University)
19th Century Accounting Book Records Dr. Ahmet Ö⁄RETEN
(Zonguldak Karaelmas University) 6- An Accounting System used Between 14th Assist. Prof. Dr. Mehmet ERKAN and 19th Centuries in The Middle East: The Assist. Prof. Dr. O¤uzhan AYDEM‹R Merdiven (Stairs) Method Assist. Prof. Dr. Cemal EL‹TAfi
(Afyon Kocatepe University) 7-A Descriptive Study on the Accounting System Dr. Abdülkerim DAfiTAN of the early 19th Century Ottoman Navy 1803 (Karadeniz Technical University) Routine Fleet Navigation in The Mediterranean Sea Arfl. Gör. Hilmi Erdo¤an YAYLA
(Giresun University)
Tablo 1: The titles of the papers presented by Turkish delegation and the authors
CONGRESSES YEAR PLACE
I. World Congress of Accounting Historians 9-12 October 1970 Brussels II. World Congress of Accounting Historians 21-22 August 1976 Atlanta III. World Congress of Accounting Historians 16-18 August 1980 London IV. World Congress of Accounting Historians 23-27 August 1984 Pisa, V. World Congress of Accounting Historians 21-24 August 1988 Sydney VI. World Congress of Accounting Historians, 1992 Kyoto VII. World Congress of Accounting Historians 11-13 August 1996 Kingston VIII. World Congress of Accounting Historians 19-21 July 2000 Madrid IX. World Congress of Accounting Historians 30 July-2 August 2002 Melbourne X. World Congress of Accounting Historians 1-5 August 2005 St. Louis & Oxford XI. World Congress of Accounting Historians 19-22 July 2006 Nantes XII. World Congress of Accounting Historians 20-24 July 2008 Istanbul Tablo 2: World Congresses of Accounting Historians
Resource: http://www.tmud.org.tr/tarihcilerkong.htm. (26.10.2006)
3. INTERNATIONAL ACCOUNTING
CONFERENCES (INTERNATIONAL
ACCOUNTING EDUCATION AND RESEARCH
CONFERENCES)
3.1. General
International conferences basi- cally include international accoun- ting education and research confe- rences. These conferences are orga- nized by the International Associati- on for Accounting Education and Re- search. It is known that IAAER was established in 1984 to host the 6th International Accounting Education Conference. On 17 August 1984 IAAER was established by the repre-
sentatives from Canada, Japan, Aus- tralia, Germany, the UK and the US.
Paul Garner, the famous accounting historian and co-founder of the Aca- demy of Accounting Historians of the University of Alabama became the first president of IAAER in 1984 (Güvemli, Gücenme and others, 2006: 623-624).
The main purpose of this instituti- on is to encourage accounting edu- cation and research at the internatio- nal level, to contribute to the deve- lopment of international accounting standards, and to assist the regional conferences and congresses with ac- counting research. In this respect, the basic endeavor of the association is to contribute positively to accoun- ting education and research.
3.2. A Summary of World Con- gresses of Accounting Educators
The congresses that were held af- ter the 6th International Accounting Educators Conference organized in Japan in 1987 are listed below:
1- 7th International Accounting Educators Conference. It was held in Virginia in October 1992. 440 acco- unting educators and professionals from 48 countries attended the con- ference (Güvemli, Gücenme and ot- hers, 2006: 626).
2- 8th International Accounting Educators Congress. It was held in Paris in October 1997. About 700 people from 61 countries attended the congress (Güvemli, Gücenme and others, 2006: 627).
3- 9th International Accounting Educators Congress. It was held in Hong Kong in November 2002.
4- 10th World Congress of Acco- unting Educators. It will be held 9-11 November, 2006 in Istanbul. The congress will be hosted by IAAER and MÖDAV – Foundation of Acco- unting Academicians for Cooperati- on and Science.
3.3. A Summary of International Accounting Research Conferences 1st Accounting Research Confe- rence: It was hosted in England by the University of Warwick in October 1995.
2nd Accounting Research Confe- rence: It was held in Chicago by De- Paul University in October 1998. 175 people from 26 countries attended the conference.
3rd Accounting Research Confe- rence: It was held in Japan in Octo-
ber 2000. The conference theme was “Expectations for Accounting in the Global Economy”.
4th Accounting Research Confe- rence: It was held in South Africa in June, 2004.
5th Accounting Research Confe- rence: It was held in France in Sep- tember, 2005.
4. NATIONAL ACCOUNTING CONGRESSES
4.1. General
National Accounting congresses are being organized by professional organizations of accounting. These congresses have been the platform for discussions about the develop- ment of the accounting profession and the ways to solve the problems regarding the accounting profession.
Even though there were attempts in the years 1932, 1938, 1949, 1956, 1961, 1966, 1972, 1977 and 1987 to legalize the accounting profession in Turkey, it was not legalized until 1989. As a result of this delay, the organizing of accounting congresses in Turkey has been a difficult job.
As was mentioned in the intro- duction, in terms of holding these congresses the Accounting Experts and Company Managers Association (which was then re-named the Ex- pert Accountants’ Association of Tur- key) made an important contributi- on. In addition, it also filled the legal gap for many years.
Turkish Accounting Congresses have been organized seventeen ti- mes so far. Table 3 below shows a summary of these congresses:
CONGRESSES DATE THEME
I. Turkish Accounting Congress (TMUD) 2-4 September 1957 Role of Accountant in Economic Growth, Education of Accountants
II. Turkish Accounting Congress (TMUD) 10-13 September 1958 Problems in Organization of Accounting Profession and Education
III. Turkish Accounting Congress (TMUD) 9-12 September 1959 Accounting Principles, Applications, Developments, Standard Costs, and Organization of the Accounting Profession IV Turkish Accounting Congress (TMUD) 12-15 September 1960 Organization of the
Accounting Profession, Profession Law Draft V. Turkish Accounting Congress (TMUD) 4-7 September 1961 Organization of the
Accounting Profession, Responsibilities of Accountants VI. Turkish Accounting Congress (TMUD) 5-8 September 1962 Balance sheet and valuation,
Applications about profession in foreign countries
VII. Turkish Accounting Congress (TMUD) 11-13 September 1963 Role of Accounting in Economic Growth, Organization of Accounting Profession
VIII. Turkish Accounting Congress (TMUD) 21-24 September 1964 Costs and Concepts in the Companies and Organization of the Accounting Profession IX. Turkish Accounting Congress (TMUD) 6-8 September 1965 Costs, Chart of Accounts, and
Organization of the Accounting Profession X. Turkish Accounting Congress (TMUD) 12-14 September 1966 Financial Statements,
Organization of the Accounting Profession and Mechanization
XI. Turkish Accounting Congress (TMUD) 8-10 September 1969 Balance sheet and Statement of Profit and Loss in Turkey XII. Turkish Accounting Congress (TMUD) 20-22 September 1976 Social Responsibilities of
Accountants in Turkey at 1976 XIII. Turkish Accounting Congress (TMUD) 8-10 September 1980 Accounting and Policies of
Economic Growth XIV. Turkish Accounting Congress (TMUD) 30 October-2 November The Development of
1987 Accounting Applications in Turkey
XV. Turkish Accounting Congress 28 February- 3 March Professional Standards
(TÜRMOB) 1992
XVI. Turkish Accounting Congress
(TÜRMOB) 11-13 September 1997 Audit Formation of Economy
and Accounting XVII. Turkish Accounting Congress 10-12 October 2002 New Approaches in
(TÜRMOB) Accounting, Taxation and
Auditing
Tablo 3. A summary of Turkish Accounting Congresses
Resource: http://www.tmud.org.tr/muhasebekong.htm. (26.10.2006)
Since the first congress held in 1957, Turkish Accounting Congresses have been a platform for Ministry of Finance authorities, Tax Inspectors Board members, Prime Ministry Auditing Board members, Ministry of Trade and Industry authorities, managers and accountants of state economic enterprises and private sector companies, lecturers specializing in accounting, public finance, law and other related social sciences to discuss the problems of the accounting profession. Despite the conflicting suggestions which emerged in the discussions, these groups, whose interests were not necessarily the same, put forward important visions about the future of the accounting profession and made significant decisions. However, most of these decisions could not be applied or were delayed for years.
However, in terms of the development of the Turkish accounting profession, these have been important steps to initiate cooperation among these groups, which have been in conflict for a long time (Aysan, 1997: 9).
5. NATIONAL
ACCOUNTING SYMPOSIA
National accounting symposia include Turkish Accounting Education Symposia, Turkish Accounting Standards Symposia, Accounting Applications and Tax Legislation Symposia, and Turkish Auditing Symposia. The following chapter will include general
explanations of these activities and relevant tables.
5.1 Turkish Accounting Education Symposia
These symposia have been organized by universities. As of today, there are 93 universities in Turkey including state and private universities. The aim of the Turkish Accounting Education Symposia (TAES) has been to increase the quality of accounting education.
Every year, the symposia, which are organized with a main theme, become a venue for discussions about recent developments in accounting education and the requirements to set up new education methods. In addition, the symposia gather the accounting educators and strengthen the social relations and professional cooperation among these scholars (Koçyalk›n, 2001: v).
Twenty-five symposia have been organized to date. The 1st Symposium was held by Istanbul University, Faculty of Business Administration.
Organizing this symposium, whose main purpose was to contribute to accounting education in Turkey, was one of the most important activities of this school. We observe that other schools also adopted this symposium;
this shows that initiating this symposium was an appropriate decision (Ülgen, 2004: ix)
The chronicles of these symposia are summarized in Table 4 below.
Tablo 4: Summary of Turkish Accounting Education Symposia
5.2 Turkish Accounting Standards Symposia (TASS)
These symposia have been organized by the Izmir Chamber of Certified Public Accountants, which is a member of the Union of Chambers of Certified Public Accountants of Turkey. Nine symposia have been organized so far. The aim of these symposia is to introduce international accounting standards and to contribute to their application. The symposia which have taken place so far are listed in Table 5 below:
Tablo 5: Summary of Turkish Accounting Standards Symposia (TASS)
5.3 Turkish Accounting
Applications and Tax Legislation Symposia
These symposia are organized by the Ankara Chamber of Certified Public Accountants. The main purpose in organizing these symposia is to highlight the relations between accounting applications and tax regulations and to determine the different facets of their application and to find solutions for the harmonization of the application.
The route to solving the problems in accounting and taxation passes through examining and discussing the general and particular problems, as well as bringing theory and practice into parallel. Hence, these symposia are an important place to produce concrete solutions to the aforementioned problems (Koch, 2004: 7)
Four symposia have been organized to date and these are shown in Table 6 below.
5.4 Turkish Audit Symposia Audit symposia are held by Istanbul Chamber of Certified Public Accountants (ICCPA). The main purpose in organizing these symposia
is to put forward the problems regarding audits and to find solutions for these problems. Seven symposia have been organized and these are listed in Table 7.
Tablo 6: A Summary of Turkish Accounting Applications and Tax Legislation Symposia
6. NOT-FOR-PROFIT ACCOUNTING
ASSOCIATIONS IN TURKEY AND THEIR ACTIVITIES
There are three not-for profit associations which contribute to accounting in Turkey. These three associations are pioneers of the accounting activities that are held in Turkey. They organize workshops, round-table meetings, panels and university visits in order to develop accounting education and the profession.
In addition, they represent Turkey in international activities relevant to accounting.
6.1 The Expert Accountants’
Association of Turkey
It was founded in 1942 under the name of “Accounting Experts and Company Managers Association”.
This leading association, which was renamed the “Expert Accountants’
Association of Turkey” in 1967, was the first attempt in this field and it was established by Professor Osman Fikret Arkun, ‹smail Otar and 12 colleagues. In 1967 considerable amendments were made to the status of the association and memberships increased from 100 to 1300 today (www.tmud.org.tr/kurulus).
Currently, Masum Türker holds the presidency.
Besides its contribution to the accounting profession, by organizing conferences and symposia, this association has provided a valuable service to the accounting profession by filling the gap caused by the lack of any legal structure concerning the accounting profession. Currently, it is one of the organizers of the 17th World Congress of Accountants.
Tablo 7: A Summary of Turkish Audit Symposia
6.2 The Foundation of Accounting Academicians for Cooperation and Science MÖDAV
It was established in 1995. Prof.
Dr. Tu¤rul Tüfekçi is the current president of this association. It has a publication entitled “Journal of Accounting World” which is one of the most prestigious in its field.
MÖDAV also contributes to the organizing of the Turkish Accounting Symposia. In addition, it organizes international accounting conferences.
Two international conferences have been organized up to now. The 1st International Accounting Conference was held November 3-5, 2004 in Istanbul. The main theme of this conference was “On the Way to Convergence”.
In addition to the participants from Turkey, there were participants from many foreign countries and some of these were; Adriana Tiron Tudor, Gary Previts, Alexandra Ileana Mu Iu, Arne Fagerström, Lars G.
Hassel, Gary M. Cunningham, Janek Ratnatunga, Norman Gray, Kashi R.
Balachandran, Jean J. Chen, Peng Cheng.
The 2nd International Accounting Conference was hosted November 10-12, 2005 in Istanbul. The main theme of this conference was
“Evaluation of Accounting and Auditing in The Modern World”.
The participants from foreign countries were; Ali Alnodel, Philipp Volmer, Jamal Hor, Mac Gary Cunningham, Rejean Belzile, Jochen Zimmermann, Puan Yatim, Chantal
Viger, Therese Maria Demediuk, Peter Mark Demediuk, John Webb, Ainul Islam, Moung Yin Chan, Robert Bob Colson, Milan Hrdy, Marta Sikorska, Sergio Beretta, Fouad K. Alnajjar, Peter Wolnizer, Cristina Gonçalves Gois, Adrian Tiron Tudor, Peng Cheng, Gary Cunningham, Janek Ratnatunga, Said Vousef Shahwan.
The 3rd International Accounting Conference will be combined with the 10th World Congress of Accounting Educators November 9- 11, 2006 in Istanbul. It is estimated that approximately 500 participants will attend this congress.
6.3 Association of Accounting and Finance Academicians - MUFAD
It was founded in 1998.
Currently, Prof. Dr. Oktay Güvemli holds the presidency. The publication entitled “Accounting and Finance Journal” is published quarterly. It is a national journal that addresses the development of accounting and finance thought and practice.
MUFAD has represented Turkey at the World Congresses of Accounting Historians for a long time. Recently, it organized the participation of the Turkish delegation to the 11th World Congresses of Accounting Historians. In 2008, it will organize the 12th World Congresses of Accounting Historians in Istanbul, Turkey.
7. CONCLUSION
The delay in the legalization of the accounting profession has decreased the performance of Turkey regarding accounting symposia, conferences and congresses. However, Turkey became a founding member of both the International Accounting Standards Board and IFAC (through the Expert Accountants’ Association of Turkey).
Turkey has contributed to international accounting conferences and congresses to some extent.
Some scholars presented papers and some of them just attended these activities. In recent years, Turkey has been taking part in these activities more frequently than in the past.
Turkey has been represented at the World Congresses of Accountants since the 7th congress; at the World Congresses of Accounting Historians since the 4th congress. In addition it organizes International Accounting conferences. Furthermore, Turkey will host the 10th World Congress of Accounting Educators and the 17th World Congress of Accountants in 2006, and the 12th World Congress of Accounting Historians in 2008.
Nowadays, Turkey is a country in which national accounting congresses, conferences and symposia are being held successfully. The participation of world-wide accounting scholars and practitioners at these activities also highlights the success and reputation of these events.
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