Dissemination of accounting information: Comparison between countries & Turkey

The aim of this study is to analyze dissemination of accounting information within countries. In the first part of the study, the definition of accounting, and its historical development, its relation to other disciplines, the environment of the organization and the concept of knowledge are discussed. In the second part of the study following issues are analyzed: the concept of system and information process, the principles of informing the public and transparency, dissemination of accounting information. The research of the study is presented in the third part. In this research the results are interpret based on the comperasion among the data obtained within 33 countries. And this results are compared with those obtained in Turkey. The results show that, while the dissemination of accounting information indicates a positive progress in countries other than Turkey. It?s fractuates in Turkey.