The impact of pressure groups in the development of accounting-directing laws: the new Turkish Commercial Code example

This study aims to determine the influence of pressure groups in the development of laws that direct accounting. All people are acting in their own interests. It is a past problem that individuals do not care about the interests of other people while advocating their own interests. Pressure groups have been formed on behalf of represented in the administration since the Ottoman Empire in order to avoid this negativity. As democracy evolves, pressure groups may be expected to take up more space in the legislative process. But, even if pressure groups are not at the level today we want, the day will soon take place in the law within democracy. In this way, the interests of the individuals will be protected against the state and the employers and the level of development of our country will be advanced. The study consists of three parts. In the first part, the pressure groups are explained in detail. In the second part, general information on accounting and basic laws governing accounting are taken. In the last part, the effect of the pressure groups on the development process of the New Turkish Commercial Code is emphasized. Suggestions for the outcome have been developed.