Comparison of accounting systems of developed African countries with Türkiye and proposal for common accounting organization

It is a literature study that compares Turkish Accounting Systems with the accounting Systems of Developed African Countries and aims to create a common accounting proposal based on the data obtained as a result of this comparison. In this study, based on the various interactions between the countries in Africa with a higher level of economic development, the accounting organizations of these countries were examined and compared in order to make an academic contribution to the acquisition of usefulness and dynamism in the mutual commercial and economic affairs of the institutions, which are the significant protagonists of the economy. Based on the information obtained as a result of this comparison, a common accounting system proposal was obtained. In line with this study, a focused and comprehensive literature review was first conducted, indicating the importance of the study. While scanning, it was the subject of local and foreign books related to accounting, it was included in articles, it was included in thesis studies, relevant legislation and necessary data containing accounting standards were researched and generally studied by scanning the internet. The accounting systems of the Developed Countries in the African Continent were examined and the differences and similarities between them were explained using the comparison technique. As a result of the comparisons made in the research, this research study is important for businesses in terms of matching the accounting systems between countries as well as the mutual commercial activities of the countries, and it cannot be ignored that this study will be effective for its use in the national economy.