History of Accounting, Management, Business and Economics, Volume I

ISBN-13: 9789819933457 / Angielski / Twarda / 2023

Opis

This book brings together works written by academics from all over the world on all aspects of business history: accounting history, management history, economic history, audit history, tax history, financial history, and professional history. Writing, transferring and archiving historical knowledge allows future generations to take lessons from the past and make more informed decisions regardless of whether it is in politics, society, or business. "Historization" can also be seen as the first step of institutionalization for private and governmental companies, institutions, professionals, and states. Institutionally managed historical activities, decisions, and results are accepted as a very important reference about the company for decision-makers and stakeholders. Additionally, "historization" is used in the development and promotion of professions. Historization of professions such as certified public accountants, external auditors, internal auditors, economists, tax experts, certified fraud examiners, and managers nationally and internationally has the potential to educate and motivate new entrants to such roles.  As such, this book is a valuable read for business historians, professionals in the field, academics, and students of business.

Spis treści

Introduction : In the memory of Prof Dr Oktay Guvemli.- The Development of Agriculture Zakat Accounting.- Perspectives on the Preparation and Presentation of a Statement of Cash Flows under IAS 7: An Historical Approach .- The Evolution of Institutional Environments In The Development Of Accounting Regulations and Practices In Malaysia.- Customer Relationship Management Importance for Banking: Examples From Turkish Banks During the Years.- Banking in Turkey: History, Evaluation and Role in the Financial System.- Finance School Graduates' Work Values in Their Working Lives: Empirical Research in Terms of Demographic Differences.- What is Priority for Organization: Environmental, Social and Governance or Sustainable Corporate Governance; Literature Review.- Entrepreneurship Models and Partnership Structures in the Classical Period of the Ottoman Empire.- Historical Development Of Business Economics: Bulgarian Case.- The Foundation Process Of The Central Bank of The Republic Of Turkiye.- An Overview of The Turkish Tax Framework and The Relationship with Tax Regulations and Accounting In Historical Perspective.- Overview of Turkey's Tourism History. 

O autorze

Kıymet Tunca Çalıyurt, CPA, CFE, graduated from the Faculty of Business Administration at Marmara University, Istanbul, Turkey. Her master’s and Ph.D. degrees are from Accounting and Finance Program from the Social Graduate School, Marmara University. She has worked as an auditor in Horwath Auditing Company, a manager in McDonalds, and a finance staff in Singapore Airlines. After vast experience in the private sector, she has started to work in academia. She is holding CFE and CPE titles. Her research interests are in accounting, auditing, fraud, social responsibility, corporate governance, finance, and business ethics, environmental sustainability with a particular interest in aviation management, NGOs, women rights in business. She was a visiting researcher in John Molson School of Business in 2001 summer (International Centre for Aviation Management), Massachusetts University Amherst Business School in 2014 summer, 2018 summer (Accounting and Information System), and University of National World and Economy in 2019 summer (Faculty of Accounting).