The role of accounting in the industrialization efforts of the Ottoman Empire in the 19th century (original) (raw)
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Advanced accounting systems have been used for a long time in Anatolia. Especially in the Ottoman Empire period, these systems remained within the boundaries of state accounting since private companies could not develop because of strict ruling of the central statist structure of the Empire. In addition, the ladder method, which is a special method used in the Ottoman Empire, has evolved over time, but it has not been able to meet the needs of the18th century and significant changes have been made towards the accounting and financial system in the second half of the 19th century. Although there are many aspects of these changes, this study examined the effects of these changes on the state budget in particular. Although there was no modern budgeting prior to the Tanzimat period, the accrual accounting method used for hundreds of years and facilitated budget implementations and modern budget approach had started to be used since the 20th century. In this study, especially the account...
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International Journal of Critical Accounting, 2014
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