Özet:

It is not clear when the Muzaaf Procedure**** (double-sided registration method) was first used as a turning point in the historic process of the accounting. But this method was described in a part of the book "Summa Arithmetica" written by the Italian Luca Pacioli in the late 15th century. Later, this method was rapidly spread to Europe, other continents and all over the world, and is still used today. But unlike 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 explore the socio-economic reasons for the use of the double-sided recording method by the Ottoman Empire and the Turkish world with a four-century delay. During this study, a literary survey of the economic and social conditions of the Ottoman Empire between the 16th and 20th centuries was carried out, the findings were classified and analyzed in materials. As a result, the socio-economic reasons for the early transition to the double-sided registration method have been explained.