Özet:

The emergence of the modern field of finance is shown in many academic studies after 1950. However, Brigham and Houston (2001) state that finance emerged as a separate discipline in the early 1900s. In the pre-20th century Ottoman Empire, finance was a subject of economics, translated as the science of economics or the science of wealth. In the Ottoman education curriculum, courses in economics were included in both secondary education and higher education. This study will discuss the philosophy of finance in the Atatürk period. Rather than being a pure philosophy, Atatürk's philosophy of finance will be a philosophy that determines the financial ideas he put forward in his period with the financial influences he received from his education. What is meant by Atatürk's period is not the whole period in which Atatürk lived. The years considered the Atatürk period covers the active period of Atatürk's state administration. Therefore, in this study, the financial philosophy of the 1923-1938 period, which we will consider as the Atatürk period, Atatürk's thoughts, practices and bases on finance based on current financial concepts, were determined, analyzed, and the financial philosophy of the period was evaluated starting from his education years. As a result, Atatürk's finance philosophy has been analyzed under three headings: money and capital markets, investments and financial management, and the evolution of Turkish financial philosophy from past to present has been tried to be explained.