Tanzimat'tan I. Dünya Savaşı'na (1839-1918) Türk muhasebe sisteminde batılılaşma süreci
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Tarih
2024
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Yayıncı
İnönü Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Muhasebe kullanımı, insanoğlunun yerleşik hayata geçip topluluklar halinde yaşamaya başladığı ilk dönemlere dayanmaktadır. Muhasebenin tarihi gelişimine bakıldığında, tarihin en eski dönemlerine kadar gittiğini görmek mümkündür. Kaynaklarda, muhasebeye ait ilk bulgulara Mezopotamya bölgesinde rastlanıldığı ifade edilmiştir. Ekonomik hayatın önemli bir parçası haline gelen muhasebe, ekonomik ve sosyal gelişmelere bağlı olarak kullanım yöntem ve teknikleri açısından önemli derecede gelişim göstererek günümüze kadar gelmiştir. Günümüzde kullanılan çift yanlı kayıt yöntemi, 15. Yüzyılda Luca Pacioli tarafından geliştirilerek daha sistemli bir nitelik kazanmıştır. Bu yöntemden önce gelir gider gibi muhasebe kayıtları tek taraflı olarak defterlere kaydediliyordu. Uluslararası ticaretin gelişmesi ile ekonomik çeşitliliğin artması ve yeni işlem çeşitlerinin ortaya çıkması, muhasebe işlemlerinin sayısının artmasına ve karmaşık bir hale gelmesine neden oldu. Çift yanlı kayıt yönteminde muhasebe kayıtları çift yönlü olarak yapıldığından, muhasebe sonuçlarının birbirini kontrol etme imkânı ortaya çıktı. Böylece muhasebe kayıtlarındaki hataların sayısı en az düzeye indirilmiş oldu. Bu çalışmada; Tanzimat'tan sonra Osmanlı Devleti'nde muhasebe alanındaki gelişmelerin mali ve ekonomik gelişmelerle olan ilişkisi incelenmiş ve muhasebe uygulama ve yöntemlerindeki gelişmelerin mali ve ekonomik yapıya etkisi belirlenmeye çalışılmıştır. Çalışmanın birinci bölümde, kuruluşundan itibaren Osmanlı Devleti'nin benimsemiş olduğu ekonomi anlayışı ve bu anlayış çerçevesinde oluşan kurumsal yapı incelenmiştir. İkinci bölümde çalışmanın esas inceleme alanı olan Tanzimat'tan sonraki süreci hazırlayan ekonomik, siyasi, hukuki ve mali gelişmeler ve kurumsal yapılar incelenmiştir. Üçüncü bölümünde ise Tanzimat sonrası muhasebe alanında yaşanan gelişmeler ele alınmış ve çift yanlı kayıt yönteminin ekonomik yapıyla ilişkisi ve Osmanlı ekonomisine katkıları incelenmiştir.
Accounting usage dates back to the early periods when humans transitioned to settled life and began living in communities. When we look at the historical development of accounting, it is possible to see that it goes back to the earliest periods of history. It is stated in the sources that the first findings of accounting were found in the Mesopotamia region. Becoming a significant part of economic life, accounting has developed significantly in terms of methods and techniques due to economic and social advancements, continuing until today. The double-entry bookkeeping accounting method used today was developed by Luca Pacioli in the 15th century, gaining a more systematic nature. Before this method, accounting records such as income and expenses were recorded unilaterally in ledgers. The development of international trade, economic diversification, and the emergence of new transaction types led to an increase in the number and complexity of accounting transactions. With double-entry bookkeeping accounting, where accounting records are made in two directions, the opportunity to check the accounting results against each other emerged, minimizing the number of errors in accounting records. In this study, the relationship between the developments in accounting in the Ottoman Empire after the Tanzimat Era and the financial and economic developments has been examined, and attempts have been made to determine the impact of developments in accounting practices and methods on the financial and economic structure. In the first part of the study, the economic understanding adopted by the Ottoman Empire from its establishment and the institutional structure formed within this framework have been examined. In the second part, economic, political, legal, and financial developments and institutional structures that prepared the period after the Tanzimat, which is the main focus of the study, have been examined. The third part discusses the developments in accounting after the Tanzimat and examines the relationship between the double-entry bookkeeping accounting method and the economic structure, as well as its contributions to the Ottoman economy.
Accounting usage dates back to the early periods when humans transitioned to settled life and began living in communities. When we look at the historical development of accounting, it is possible to see that it goes back to the earliest periods of history. It is stated in the sources that the first findings of accounting were found in the Mesopotamia region. Becoming a significant part of economic life, accounting has developed significantly in terms of methods and techniques due to economic and social advancements, continuing until today. The double-entry bookkeeping accounting method used today was developed by Luca Pacioli in the 15th century, gaining a more systematic nature. Before this method, accounting records such as income and expenses were recorded unilaterally in ledgers. The development of international trade, economic diversification, and the emergence of new transaction types led to an increase in the number and complexity of accounting transactions. With double-entry bookkeeping accounting, where accounting records are made in two directions, the opportunity to check the accounting results against each other emerged, minimizing the number of errors in accounting records. In this study, the relationship between the developments in accounting in the Ottoman Empire after the Tanzimat Era and the financial and economic developments has been examined, and attempts have been made to determine the impact of developments in accounting practices and methods on the financial and economic structure. In the first part of the study, the economic understanding adopted by the Ottoman Empire from its establishment and the institutional structure formed within this framework have been examined. In the second part, economic, political, legal, and financial developments and institutional structures that prepared the period after the Tanzimat, which is the main focus of the study, have been examined. The third part discusses the developments in accounting after the Tanzimat and examines the relationship between the double-entry bookkeeping accounting method and the economic structure, as well as its contributions to the Ottoman economy.
Açıklama
Sosyal Bilimler Enstitüsü, İşletme Ana Bilim Dalı, Muhasebe Finansman Bilim Dalı
Anahtar Kelimeler
İşletme, Business Administration
