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Osmanlı muhasebe sisteminde maliye kâtipleri, devletin gelir-gider hesabından sorumlu olduklarından ötürü devlet teşkilatının en önemli aktörlerindendir. Hesap tekniklerinde oldukça yetkin oldukları bilinen bu katiplerden (muhasebecilerden) bazıları, matematiksel metotların devlet muhasebesi problemlerine uygulandığı muhasebe-matematik eserlerini telif etmişlerdir. Çalışmamızda incelenen Katip Alaeddin Yusuf’un Mürşidü’l- Muhasibin isimli eseri de bu durumun en iyi bilinen örneklerindendir. 16. asrın başlarına ait olan bu eser, o dönemdeki muhasebecilerin (kâtiplerin) matematikte ulaştıkları seviyeyi göstermesi bakımından önem taşımaktadır. Çalışmamızda, Katip Alaeddin Yusuf’un muhasebe matematiğine katkılarını tespit etmek amacı ile Mürşidü’l- Muhasibin isimli eseri, genel olarak tanıtılmıştır ve içeriğinde dikkat çeken bazı konulardan alıntılar yapılarak, bunlar matematiksel olarak çözümlenmiştir. Ayrıca, Mürşidü’l- Muhasibin’i, klasik dönem Osmanlı muhasebe matematik eserlerinin ilki kabul edilen Hacı Atmaca’nın Mecmaʻu’l-Kavâid’den farklı ve daha yetkin kılan konular ve metotların üzerinde durulmuştur. Bu bağlamda, söz konusu eserde muhasebecilere gerekli olan konularla ne kadar ve nasıl ilgilenildiğine dair birtakım sorulara yanıtlar aranmış ve Osmanlı muhasebecilerinin ihtiyaçlarını karşılayan matematik kültürü analiz edilmeye çalışılmıştır. Müellifin pratik ihtiyaçları önceleyen bir zümreye mensup olmasına rağmen, eserinde, tanımlara, kavramsal farklılıklara, terimlere ve işlemlerde en isabetli sonucu hedeflemeye özen gösterdiği tespit edilmiştir. Bununla beraber, Mürşidü’l- Muhasibin’de çok sayıda çözümlü problem yardımıyla, konular muhasebecilere en iyi şekilde kavratılmaya çalışılmıştır. Eserin çoğu zaman, ortaçağ İslam dünyası matematik geleneğini devam ettirdiği ve bu gelenek içerisinde muhasebecilere hitap ettiği belirlenmiştir. Sonuç olarak eser, hedef kitlesi muhasebeciler olmasına rağmen, Hacı Atmaca’nın temsil ettiği pratik ve aritmetiksel konulardan ibaret bir matematik anlayışını aşmakta ve teorik karakteri baskın bir eser olarak ön plana çıkmaktadır. Çalışmamız için söz konusu eserlerin elverişli ve güvenilir nüshaları seçilmiş ve elde edilen bilgiler, diğer kaynaklardakiler ile bütünleştirilerek değerlendirilmiştir.
In the Ottoman accounting system, the financial statements are among the most important actors of the state agency because they are responsible for the income and expenditure account of the state. Some of these professors, known to be highly skilled in accounting techniques, have written their accounting-matematical works in which mathematical methods are applied to government accounting issues. The name of the judge is the name of the judge, the name of the judge, the name of the judge, the name of the judge, the name of the judge. This work, which belongs to the beginning of the 16th century, is important in terms of the accountants of that period showing the level they reach in mathematics. In our study, the work named Mürşidü’l-Rechasibin, with the aim of identifying Katip Alaeddin’s contribution to accounting mathematics, was generally introduced and quotes from some of the topics that attracted attention in its content, which were mathematically resolved. Furthermore, Mürşidü’l- Muhasibin was focused on the topics and methods that made Mürşidü’l- Muhasibin different and more competent than Mecma’u’l-Kavâid’s Hacı Atmaca, the first of the Ottoman accounting mathematical works of the classical period. In this context, a number of questions about how and how the accountants are interested in the issues that are needed in this work were sought for answers and tried to analyze the mathematical culture that meets the needs of the Ottoman accountants. Although the client belongs to a group that predicts practical needs, it has been found that in his work, definitions, conceptual differences, terms and processes he takes care of targeting the most appropriate result. However, with the help of many solved problems in Mürşidü-l-Accounting, the topics were tried to be best understood to the accountants. It is often established that the work continued the mathematical tradition of the medieval Islamic world and that it addressed accountants in this tradition. As a result, the work, although the target audience is accountants, exceeds a mathematical understanding of the practical and arithmetic subjects represented by Hacı Atmaca, and the theoretical character comes to the forefront as a dominant work. The information selected and obtained for our work is evaluated by integrating with the information from other sources.
Ottoman bookkeepers are the most important actors of the state organization as they are responsible for the state's income-expense account. Bookkeepers who are known to be quite competent in accounting techniques have written some texts in which mathematical methods are applied to state accounting problems. One of the most well-known examples of this situation is the work examined in our study. The work named Murshid el- Muhasibin which is written by the Clerk Alaeddin Yusuf, belongs to the 16th century. This text is important because it shows the level of bookkeepers in that period reached in mathematics. In our study, Murshid el- Muhasibin have introduced in order to determine the contributions of Clerk Alaeddin Yusuf to accounting mathematics. And quotations on some of the subjects that are remarkable in its content have been illustrated mathematically. Also, the features that make Murshid el- Muhasibin more superior and competent than Haji Atmaca’s Mecma el-Kavâid which is the first text in Ottoman accounting mathematics, are emphasized. In this context, some questions regarding to how much topics and subjects which is necessary for bookkeepers are handled in the text, are tried to answer. So, the mathematical culture required by the Ottoman accountants has been analyzed. Although the author belongs to the group that prioritizes practical needs, it has been found in his text that he cares about the definition, conceptual differences, terms and the most accurate result in mathematical operations. However, by means of a large number of solved problems in Murshid el- Muhasibin the subjects were ideally tried to be taught to the bookkeepers. It was determined that most of the time, Murshid el- Muhasibin continued the tradition of the medieval Islamic mathematics and it addressed the accountants within the framework of this tradition. As a result, although the target of the text is bookeepers; the text exceeds a mathematical understanding consisting of practical and arithmetical subjects represented by Haji Atmaca and stands out as a theoretical mathematics. For our study, suitable and reliable copies of these texts have been preferred and findings have been evaluated by integrating with the other sources.
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Uluslararası
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