Convergence or Divergence? Transformation of Public Accounting System: Case of Public Economic Enterprises

Examination of Public Economic Enterprises (PEEs-IDTs) in terms of the transformation of the public accounting system will help both to understand the industrialization process shaped by the statist approach and to show the transformation of the work carried out for the accounting organizations in these organizations as a public policy. The study explains the changing facets of IDTs from one side in accordance with policy convergence and divergence processes, and shows how accounting as a consequence of public policies turns into an identifiable form of organizational and social practices. In terms of IDTs, which have undertaken great responsibilities especially in the aftermath of the Republican period in terms of industrial development, the interpretation of the subject constitutes the field of study of the work and the transformation of these institutions.