Osmanlı Toprak Düzeninde Özel Mülkiyet Ve Çift Taraflı Kayıt Yöntemine Geçişe Etkisi

In this study, the land order of the Ottoman Empire, the structure of private property and its development were examined, the effects of this situation on the transition to the double - entry bookkeeping method were analyzed. During the examination, literature surveys were done regarding the property structure in the old Turkish states and Islam and the economical, socio-cultural, political etc. situations which includes a process of nearly four centuries between the foundation of Ottoman Empire to starting using of double-entry bookkeeping method. The findings were classified and analyzed in the framework of double-entry bookkeeping method. As a result, the structure of private property in the Ottoman land order and the effects on the late starting of double-entry bookkeeping method were explained.


Accounting History, Double Entry Bookkeeping Method, Land System in the Ottoman Empire, Private Property