THE ANALYSIS OF SOCIO-CULTURAL REASONS AFFECTING THE TRANSITION TO DOUBLE ENTRY BOOKKEPING METHOD IN THE OTTOMAN EMPIRE

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dc.contributor.authorCan, Ahmet Vecdi
dc.contributor.authorAliusta, Hakan
dc.contributor.authorBagdat, Aydin
dc.date.accessioned2025-03-23T18:55:27Z
dc.date.available2025-03-23T18:55:27Z
dc.date.issued2021
dc.departmentSinop Üniversitesi
dc.description.abstractIn 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.
dc.description.abstractTarihte toplumlarin, isletmelerin ve bireylerin yönetilmesinde sayilarin, hesaplamalarin, raporlamanin ve dolayisiyla muhasebenin önemi büyüktür. Osmanli alti asir boyunca muhasebe sistemlerini devlet yönetiminde etkili bir sekilde kullanmistir. Bu süreçte devlet yönetiminde merdiven yönteminden basarili sekilde yararlanilirken, özellikle Avrupa’da 15. yüzyilda yazili hale gelen çift tarafli kayit yönteminden yararlanilmamistir. Çift tarafli kayit yönteminin Osmanli’da 19. yüzyilin ortalarindan itibaren kullanilmaya baslandigi dikkati çekmektedir.Çalismanin amaci, çift tarafli kayit yönteminin Osmanli Devleti’nde yaklasik dört asirlik bir gecikmeyle kullanilmaya baslanmasinin sosyo-kültürel nedenlerini incelemektir. Bu inceleme yapilirken Osmanli döneminde gerçeklesen sosyal ve kültürel gelismeleri kapsayan literatür taramasi yapilmistir. Elde edilen bulgular tarihsel açidan degerlendirilerek, bu gecikmeyi etkileyen sosyo-kültürel nedenler ortaya konulmustur. Sonuç olarak merdiven yönteminin basarili kullanimi, özel mülkiyetin gelismemesi, ögreti kitaplarinin olmamasi gibi nedenlerin analizi yapilmistir.
dc.identifier.doi10.29067/muvu.902595
dc.identifier.doihttps://doi.org/10.29067/muvu.902595
dc.identifier.endpage1259
dc.identifier.issn1308-3740
dc.identifier.issn2564-6591
dc.identifier.issue3
dc.identifier.startpage1231
dc.identifier.urihttps://hdl.handle.net/11486/2533
dc.identifier.volume14
dc.language.isotr
dc.publisherAnkara Serbest Muhasebeci Mali Müsavirler Odasi
dc.relation.ispartofMuhasebe ve Vergi Uygulamalari Dergisi
dc.relation.publicationcategoryMakale - Ulusal Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/openAccess
dc.snmzKA_DergiPark_20250323
dc.subjectAccounting History
dc.subjectDouble-Entry Bookkeeping Method
dc.subjectStaircase Method
dc.subjectSocio-Cultural Analysis
dc.titleTHE ANALYSIS OF SOCIO-CULTURAL REASONS AFFECTING THE TRANSITION TO DOUBLE ENTRY BOOKKEPING METHOD IN THE OTTOMAN EMPIRE
dc.title.alternativeOSMANLI DEVLETI’NDE ÇIFT TARAFLI KAYIT YÖNTEMINE GEÇISI ETKILEYEN SOSYO-KÜLTÜREL NEDENLERIN ANALIZI
dc.typeArticle

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