The advent of double-entry bookkeepıng and accountıng reforms ın the Ottoman Empıre ın the 19th Century

Cengiz Güney; Batuhan Güvemli

doi:10.26784/issn.1886-1881.21.1.10968

Autores/as

Cengiz Güney Kocaeli University, Kocaeli, Republic of Turkey
Batuhan Güvemli Istanbul University–Cerrahpasa, Istanbul, Republic of Turkey

DOI:

https://doi.org/10.26784/issn.1886-1881.21.1.10968

Palabras clave:

organización sanitaria (Saúde), Siglo XIX, historia de lacontabilidad, Imperio Otomano, regulación corporativa, Método Merdiban, contabilidad por partida doble

Resumen

Hubo un cambio significativo en la metodología contable del Imperio Otomano en el siglo XIX, pasando de los métodos contables estatales tradicionales a la contabilidad por partida doble occidental (DEB). Este documento se centra en la Directiva General Contable de 1884 de la Organización Sanitaria (Saúde) para examinar la interacción de las reformas internas merdiban las influencias externas que impulsaron esta transición. La introducción de DEB, un salto hacia la modernización, encontró desafíos que incluyeron la necesidad de una amplia formación para los contables acostumbrados a los métodos tradicionales merdiban la integración de las prácticas occidentales en el marco administrativo otomano. El estudio también subraya la influencia de los actores extranjeros, evidente en el establecimiento de instituciones financieras clave. Utilizando la metáfora de los trasplantes legales, el artículo argumenta que la adopción de estos cambios contables por parte del Imperio.

Esta investigación contribuye a la comprensión de la interacción entre las tradiciones locales merdiban las influencias extranjeras en la configuración de las prácticas contables, ofreciendo perspectivas pertinentes tanto para los sistemas financieros históricos como contemporáneos.

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