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    Socio-Economic Reasons of Not Passing Early to Muzaaf Method in the Ottoman
    (Hale Sivgin, 2019) Can, Ahmet Vecdi; Aliusta, Hakan; Bagdat, Aydin
    It is not clear when the first use of the Muzaaf Usul (Double Entry Bookkeeping method), which is considered to be a turning point in the historical process of accounting. However, this method is described in a chapter of the book titled Summa Arithmetica written by the Italian Luca Pacioli at the end of the 15th century. Later, this method spread rapidly to Europe, other continents and all over the world due to the widespread use of the printing press and is still used today. However, contrary to these developments, the Ottoman Empire did not use this method in its accounting system until the 19th century. The aim of this study is to examine the socio-economic reasons of why double-entry bookkeping method was started to be used by Ottoman Empire and other Turkish countries about four centuries later. During the examination, literature review was done regarding the economical and social situation of Ottoman Empire including the period between 16th and 20th centuries, and the findings were be classified and analyzed. As a result, the possible socio-economic reasons why double-entry bookkeeping method wasn't used earlier are explained.
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    Öğe
    THE ANALYSIS OF SOCIO-CULTURAL REASONS AFFECTING THE TRANSITION TO DOUBLE ENTRY BOOKKEPING METHOD IN THE OTTOMAN EMPIRE
    (Ankara Serbest Muhasebeci Mali Müsavirler Odasi, 2021) Can, Ahmet Vecdi; Aliusta, Hakan; Bagdat, Aydin
    In history; numbers, calculations, reporting and thereby accounting have great importance in the management of societies, businesses and individuals. The Ottoman Empire also effectively made use of its accounting systems in the state administration for six centuries. While the staircase method was successfully used in the state administration in this process, the double- entry bookkeeping method, which was put into written form especially in Europe in the 15th century, was not used. It is noteworthy that the double- entry bookkeeping method began to be used in the Ottoman Empire in the mid-19th century.The aim of the study is to examine the socio-cultural reasons why the double- entry bookkeeping method was used in the Ottoman Empire with a delay of nearly four centuries. While carrying out the present research, literature review including the social and cultural developments that took place during the Ottoman period were conducted. The obtained findings were evaluated from a historical point of view, and socio-cultural reasons affecting the aforementioned delay were revealed. As a result, the reasons such as the successful use of the staircase method, the development of private property, and the lack of teaching books were analyzed.