Discursive representation of Turkish accounting culture: A cultural analysis of fundamental accounting concepts within the framework of proverbs and idioms

This thesis aims to evaluate the fundamental accounting concepts through proverbs and idioms, which are oral expression forms of Turkish culture, and to reveal the cultural reflections of these concepts. Based on this aim, an analysis was carried out using the dictionary of proverbs and idioms published by the Turkish Language Association (TDK). In this context, each of the twelve fundamental accounting concepts was examined individually; oral cultural elements that could be semantically associated with each concept were identified and analyzed conceptually. The study not only establishes a superficial correlation between accounting concepts and proverbs but also evaluates the cultural meanings conveyed by these proverbs within the framework of cultural dimensions, revealing the extent to which fundamental accounting concepts align with prevailing cultural tendencies. The study concludes that certain values and oral cultural elements rooted in Turkish culture directly or indirectly influence the perception and understanding of accounting. It is expected that this thesis will contribute to the understanding of the cultural dimensions of accounting practices and offer a cultural perspective to the accounting discipline. Keywords: Accounting Culture, Fundamental Accounting Concepts, Proverbs, Idioms