Socio-Economic Reasons of Not Passing Early to Muzaaf Method in the Ottoman

Socio-Economic Reasons of Not Passing Early to Muzaaf Method in the Ottoman

Ahmet Vecdi CAN , Hakan ALİUSTA , Aydın BAĞDAT

Abstract

It is not clear when the first use of the Muzaaf Usul (Double Entry Bookkeeping method), which is considered to be a turning point in the historical process of accounting. However, this method is described in a chapter of the book titled “Summa Arithmetica” written by the Italian Luca Pacioli at the end of the 15th century. Later, this method spread rapidly to Europe, other continents and all over the world due to the widespread use of the printing press and is still used today. However, contrary to these developments, the Ottoman Empire did not use this method in its accounting system until the 19th century

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ISSN: 1307-9778 E-ISSN: 1309-5137

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