The advent of double-entry bookkeeping and accounting reforms in the Ottoman Empire in the 19 th century

La llegada de la contabilidad por partida doble y las reformas contables en el Imperio Otomano en el siglo XIX

Cengiz Güney () and Batuhan Güvemli ()
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Cengiz Güney: Department of Accounting and Tax, Gazanfer Bilge Vocational School, Kocaeli University, Kocaeli, Republic of Turkey
Batuhan Güvemli: Department of Accounting and Tax, Social Sciences Vocational School, Istanbul University–Cerrahpasa, Istanbul, Republic of Turkey

De Computis, 2024, vol. 21, issue 2, 1 - 27

Abstract: There was a significant shift in the accounting methodology of the Ottoman Empire in the 19th century, transitioning from traditional state accounting methods to Western doubleentry bookkeeping (DEB). This paper focuses on the 1884 General Accounting Directive of the Sanitary (Health) Organization to examine the interplay of internal reforms and external influences that drove this transition. The introduction of DEB, a leap towards modernization, encountered challenges, including the need for extensive training for accountants accustomed to traditional methods and the integration of Western practices within the Ottoman administrative framework. Using the metaphor of legal transplants, the paper argues that the Empire’s adoption of these accounting changes. This research contributes to understanding the interaction between local traditions and foreign influences in shaping accounting practices.

Keywords: Organización Sanitaria (Saúde), Siglo XIX, Historia de la Contabilidad, Imperio Otomano, Regulación Corporativa, método merdiban, contabilidad por partida doble; Sanitary (Health) Organization, 19 th Century, Accounting History, Ottoman Empire, Corporate Regulation, merdiban method, double-entry bookkeeping (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:dec:articl:2024:21:2:1-27

DOI: 10.26784/issn.1886-1881.21.2.10968

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