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

Abstract

There was a significant shift in the accounting methodology of the Ottoman Empire in the 19th century, transitioning from traditional state accounting methods to Western double-entry bookkeeping (DEB). This paper focuses on the 1884 General Accounting Directive of the Sanitary (Health) Organization to examine the interplay of internal reforms and external influences that drove this transition. The introduction of DEB, a leap towards modernization, encountered challenges, including the need for extensive training for accountants accustomed to traditional methods and the integration of Western practices within the Ottoman administrative framework. Using the metaphor of legal transplants, the paper argues that the Empire’s adoption of these accounting changes. This research contributes to understanding the interaction between local traditions and foreign influences in shaping accounting practices.