#YOK
[ X ]
Date
2022
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Kırklareli Üniversitesi
Access Rights
info:eu-repo/semantics/openAccess
Abstract
XIX. yüzyıl Türk muhasebe düşüncesi açısından önemli değişimlerin yaşandığı, çift yanlı kayıt yönteminin kabul gördüğü bir yüzyıl olmuştur. 1839'da Tanzimat Fermanı'nın ilanı ile batılılaşma süreci başlamıştır. Özel teşebbüsün teşvik edilmesi, kâr temelli teşebbüslerin oluşturulması, çift yanlı kayıt sürecine geçilmesi, muhasebeci yetiştirmek için okulların açılması bu dönemin gelişmelerindendir. Çalışmada, XIX. yüzyılda muhasebe düşüncesindeki gelişmeler incelenmiştir. Çalışmanın birinci bölümünde XIX. yüzyılda Osmanlı Devletinde yaşanan hukuki siyasal ve ekonomik gelişmelere, ikinci bölümünde dünyada ve Osmanlı Devletinde XIX. yüzyılda muhasebe alanında yaşanan gelişmelere değinilmiştir. Sonuç bölümünde ise elde edilen veriler değerlendirilmiştir. Bu çalışmanın amacı, batılılaşma süreciyle birlikte Osmanlı'nın çift yanlı defter tutma sürecine geçiş nedenlerinin ve sonuçlarının etkilerini incelemektedir. Anahtar Kelimeler: Tanzimat Fermanı, merdiven yöntemi, batılılaşma süreci, çift yanlı kayıt yöntemi
XIX. The century has been a century in which important changes were experienced in terms of Turkish accounting thought and the double entry method was accepted. With the declaration of the Tanzimat Edict in 1839, the westernization process began. Encouragement of private enterprise, establish ment of profit-based enterprises, transition to double-entry registration process, opening of school stotrain accountant sare among the developments of this period. In the study, The developments in accounting thought in the 19 th century were examined. On first part of the study, The legal, political and economic developments which were taken place Ottoman Empire in the nineteen century, in the second part. In the 19 th century the developments which were taken place in the field of accounting in the World and Ottoman Empire. Theaim of this study is to examine the effects of the Ottoman's transition to double-entry registration method with the westernization process by revealing the reasons and the results. Key Words: The rescript of Gülhane, westernization process, stairs method, transition to double entry book keeping
XIX. The century has been a century in which important changes were experienced in terms of Turkish accounting thought and the double entry method was accepted. With the declaration of the Tanzimat Edict in 1839, the westernization process began. Encouragement of private enterprise, establish ment of profit-based enterprises, transition to double-entry registration process, opening of school stotrain accountant sare among the developments of this period. In the study, The developments in accounting thought in the 19 th century were examined. On first part of the study, The legal, political and economic developments which were taken place Ottoman Empire in the nineteen century, in the second part. In the 19 th century the developments which were taken place in the field of accounting in the World and Ottoman Empire. Theaim of this study is to examine the effects of the Ottoman's transition to double-entry registration method with the westernization process by revealing the reasons and the results. Key Words: The rescript of Gülhane, westernization process, stairs method, transition to double entry book keeping
Description
Sosyal Bilimler Enstitüsü, İşletme Ana Bilim Dalı
Keywords
İşletme, Business Administration
