THE ROLE OF ACCOUNTING IN THE INDUSTRIALIZATION EFFORTS OF THE OTTOMAN EMPIRE IN THE 19TH CENTURY

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dc.authoridgüvemli, batuhan/0000-0002-2985-5198
dc.authorwosidgüvemli, batuhan/AFS-2079-2022
dc.contributor.authorGuvemli, Batuhan
dc.date.accessioned2024-06-12T11:03:51Z
dc.date.available2024-06-12T11:03:51Z
dc.date.issued2017
dc.departmentTrakya Üniversitesien_US
dc.description.abstractWhen the need for industrialization surfaced in the 19th century, Ottoman Empire aimed to establish state-led, profit-oriented enterprises after the Imperial Edict of 1839, which is also known as Tanzimat. Experienced accountants of the state tried to do the investment calculations of an iron factory in the 1840s (Istanbul) by benefiting from the merdiban accounting method, which was initially developed to record the revenues and expenditures of the state. This study contributes to the relevant literature by analyzing the adequacy of this statist-centralist accounting method within a profit-oriented environment and its role in this failed attempt towards industrialization. Merdiban allows the separation of investments as actual construction, still projected and shows the payment status of investments in details. As one of the first profit oriented investment project in the history of the Ottoman Empire, accountants mislead critical pieces of information like plans for procurement of raw materials, projected sales, payback time, capacity and depreciation. Findings indicate that neither accountants nor the method were ready to operate in a for-profit organization, eventually resulting diminish of this old accounting method in 1879.en_US
dc.description.sponsorshipScientific Research Projects Division (TUBAP) of the Trakya University, Republic of Turkeyen_US
dc.description.sponsorshipI am pleased to acknowledge the financial support for this research provided by the Scientific Research Projects Division (TUBAP) of the Trakya University, Republic of Turkey. I am also grateful to the participants at the 13th World Congress of Accounting Historians, Newcastle, U.K., and the two anonymous referees for helpful comments on earlier drafts.en_US
dc.identifier.endpage100en_US
dc.identifier.issn1886-1881
dc.identifier.issue27en_US
dc.identifier.startpage74en_US
dc.identifier.urihttps://hdl.handle.net/20.500.14551/21792
dc.identifier.volume14en_US
dc.identifier.wosWOS:000422945700004en_US
dc.identifier.wosqualityN/Aen_US
dc.indekslendigikaynakWeb of Scienceen_US
dc.language.isoenen_US
dc.publisherAsoc Espanola Contabilidad Admin Empresasen_US
dc.relation.ispartofDe Computis-Revista Espanola De Historia De La Contabilidaden_US
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanıen_US
dc.rightsinfo:eu-repo/semantics/closedAccessen_US
dc.subjectIndustrializationen_US
dc.subjectOttoman Empireen_US
dc.subjectMerdiban Methoden_US
dc.subjectAccounting Historyen_US
dc.titleTHE ROLE OF ACCOUNTING IN THE INDUSTRIALIZATION EFFORTS OF THE OTTOMAN EMPIRE IN THE 19TH CENTURYen_US
dc.typeArticleen_US

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