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  Atıf Sayısı 12
 Görüntüleme 85
 İndirme 30
Osmanlı İmparatorluğu’nda XIX. Yüzyılın Ortalarında Muhasebe Düşüncesindeki Büyük Değişim -1839-1885-
2015
Dergi:  
Muhasebe ve Finans Tarihi Araştırmaları Dergisi
Yazar:  
Özet:

It is widely considered that accounting became a science in the 19th century. Accounting thought of Turkey significantly changed in that century. This change motivated the private sector, aided the establishment of profit-oriented enterprises and these developments occurred within the framework of double entry accounting system. However, because of the statist economic politics of the Ottoman Empire, this process was slow. This westernization process started with the Tanzimat Edict (reorganization) of 1839. Firstly, state restructured its own institutions in accordance with the western European standards. They succeeded important achievements. Afterwards, they aimed to establish profit oriented state enterprises and private sector enterprises. Nonetheless, it is seen that a project was undertaken to improve a private sector between the years 1879-1885. Between those years, merchants and industrialists established the first chamber of commerce, benefited from double entry system and opened a business school. Development and improvement of these institutions took time and 1885 became the year of lag. After the establishment of the Republic in the 20th century, it is observed that development process of the private sector started to re-emerge within the framework of mixed economy practices. It can also be observed that double entry accounting system became widespread during those years.

Anahtar Kelimeler:

great change in accounting thought in the midst of the xix century in ottoman empire 18391885
2015
Yazar:  
Özet:

ıt is widely considered that accunting has become a science in the 19th century accunting thught of turkey altered in that century this change motivated the private sector feeed the partnership of profits oriented enterprises and these exploitities within the framework of duble entry accunting system however because of the statist economic policy of the development of ottoman empire was slow this westernization process has started with the tanzimat edict reorganization of 1839 firstly state restructured its own institution in compliance with the implementation of western organizations in the country where they have been able to change in the development of the country between years of foreign exchanges in cooperation between years in cooperation between years in cooperation between years of employees in cooperation between years of employees and support of employees in cooperation between countries in cooperation between years of employees in cooperation between years of employees in cooperation between years of cooperation of cooperation between years of cooperation between years of employees in cooperation of cooperation between years of cooperation of cooperation of cooperation of cooperation of cooperation of cooperation of cooperation of cooperation of employees and employees of cooperation between years of cooperation of cooperation of employees in cooperation of employees in cooperation of cooperation of cooperation of cooperation of cooperation of employees in cooperation of support of employees in cooperation of employees

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Benzer Makaleler


Muhasebe ve Finans Tarihi Araştırmaları Dergisi

Alan :   Sosyal, Beşeri ve İdari Bilimler

Dergi Türü :   Uluslararası

Metrikler
Makale : 315
Atıf : 1.075
Muhasebe ve Finans Tarihi Araştırmaları Dergisi