An Educational Institution for the Provision of Accounting Education in the Second Half of Twentieth Century Turkey: The Case of the Economic and Commercial Sciences Academies (1959-1982)

The period (1959-1982) saw an accelerated economic change in Turkey. As the rate of economic change increased, this era witnessed remarkable innovation in higher education in order to meet the needs of a fast changing business. Implementation of liberal economic policies in the 1950s and an increase in size of the private sector also witnessed the establishment of higher schools of economics and commerce in Ankara (1955) and in Eskişehir (1958). These schools with their higher education school status moved towards meeting the increasing need to produce business administration graduates capable of working in accounting. In 1959, these higher schools become economic and596 commercial sciences academies. In the 1960s and 1970s, three more academies were established throughout the country. These institutions started to put the emphasis on Turkish accounting education. This paper reveals the establishment, development and transformation periods of economics and commercial sciences academies within the framework of Turkish accounting history. These academies occupy a particularly importance position due to their function in training qualified accounting professionals.