Abstract
Bereketli Hilal’de yakın zamandaki arkeolojik keşifler, muhasebenin kökenini ortaya çıkarması bakımından son derece önemlidir. Söz konusu keşifler sadece muhasebenin 10.000 yıllık geçmişini ortaya çıkarmakla kalmamakta, aynı zamanda rakamların ve yazının henüz icat edilmediği bir dönemde hesaplamanın nasıl yapıldığı konusuna da ışık tutmaktadır. Bu çalışmada yazı ve rakamlar icat edilmeden önceki dönemde yani yaklaşık olarak M.Ö. 8000- M.Ö. 3000 yılları arasında Antik Yakın Doğu’da yaygın bir şekilde kullanılan arkaik muhasebe sistemi incelenecektir. Bu muhasebe sisteminin soyut hesaplamanın ortaya çıkışındaki, dolayısıyla rakamların icat edilmesindeki rolü arkeolojik bulgular ile açıklanacaktır.
References
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- Harmankaya, S., K. Köroğlu ve H. Sivas. 2011. Eski Mezopotamya ve Mısır Tarihi, Anadolu Üniversitesi Yayını, Eskişehir.
- Ifrah, G. 1999. Çakıl Taşlarından Babil Kulesine: Rakamların Evrensel Tarihi-II (çev. Kurtuluş Dinçer), Tübitak Popüler Bilim Kitapları, İstanbul.
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- Mattessich, R 1987. “Prehistoric Accounting and the Problem of Representation: On Recent Archeological Evidence of The Middle-East from 8000 BC to 3000 BC”, The Accounting Historians Journal, 14 (2), 71-91.
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- Schmandt-Besserat, D. 1981. “From Token To Tablets: A Re-evaluation of the So-called “Numerical Tablets”, Visible Language, 15 (4), 321-344.
- Schmandt-Besserat, D. 1984. “Before Numarals”, Visible Language, 18 (1), 49-60.
- Schmandt-Besserat, D. 1986-a. “Tokens: Facts and Interpretation”, Visible Language, 20 (3), 250-273. Schmandt-Besserat, D. 1986-b. “The Origins of Writing: An Archaeologist’s Perspective”, Written Communication, 3 (1), 31-45.
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- Schmandt-Besserat, D. 2009. “Tokens and Writing: The Cognitive Development”, Scripta, Vol: 1, 145-154.
- Schmidt, K. 2007. Taş Çağı Avcılarının Gizemli Kutsal Alanı: Göbekli Tepe -En Eski Tapınağı Yapanlar, (Çev: R. Arslan), Arkeoloji ve Sanat Yayınları, İstanbul.
- http://www.anadolumedeniyetlerimuzesi.gov.tr/TR,77778/paleolitik-cag.html
- http://www.elmalimuzesi.gov.tr/TR,145328/mezolitik-cag.html
- https://sites.utexas.edu/dsb/tokens/tokens/
- http://www.storyofmathematics.com/sumerian.html
Abstract
Recent archaeological discoveries in the Fertile Crescent are extremely important in terms of revealing the origins of accounting. These discoveries have not only revealed the 10.000- year history of the accounting, but also lighted the way how calculations were made in a period when numbers and writing were not yet invented. In this study, the archaic accounting system - which is extensively used in the Ancient Near East in the previous period of the invention of writing and numbers, so nearly between B.C.8000 and B.C. 3000 - will be examined. The role of this accounting system in the emergence of abstract counting, hence also in the invention of numbers, will be explained by archaeological findings.
References
- Arslantaş, Y. 2014. “Paleolitik ve Mezolitik (Epi-Paleolitik) Çağ’da Barınma”, Fırat Üniversitesi Sosyal Bilimler Dergisi, 24 (2), 319-343.
- Bilim & Teknik Dergisi. 2011. “1 Saat Neden 60 Dakika?”, Matemanya, Ekim.
- Chase-Dunn, C. and L, Bruce. 2014. Social Change: Globalization From The Stone Age To The Present, Taylor & Francis, USA.
- Çıvgın, İ. 2014. “M.Ö. 6-5. Binyıllarda Mezopotamya ve Çevresinde Kültürel Temas ve Etkileşim”, Gaziantep University Journal of Social Sciences, 13 (2), 359-404.
- Harari, Y. N. 2014. Sapiens: A Brief History of Humankind, McClelland&Steward, Canada.
- Harmankaya, S., K. Köroğlu ve H. Sivas. 2011. Eski Mezopotamya ve Mısır Tarihi, Anadolu Üniversitesi Yayını, Eskişehir.
- Ifrah, G. 1999. Çakıl Taşlarından Babil Kulesine: Rakamların Evrensel Tarihi-II (çev. Kurtuluş Dinçer), Tübitak Popüler Bilim Kitapları, İstanbul.
- Kartal, M. 2009. Konar-Göçerlikten Yerleşik Yaşama Geçiş Epi-Paleolitik Dönem Türkiye’de Son Avcı-Toplayıcılar, Arkeoloji ve Sanat Yayınları, İstanbul.
- Koslava, N. and P. Damerow. 2003. “From Cuneiform Archives to Digital Libraries: The Hermitage Museum Joins the Cuneiform Digital Library Initiative”, Proceedings of the 5th Russian Conference on Digital Libraries RCDL 2003, St. Petersburg.
- Kramer, S. N. 1963. The Sumerians: their History, Culture, and Character, The University of Chicago Press, London,
- Livio, M. 2002. The Golden Ratio: The Story of Phi, the World’s Most Astonishing Number, Broadway Books, New York.
- Michalowski, P. 1993. “Tokenism”, American Anthropologist, 95 (4), 996-999.
- Mattessich, R 1987. “Prehistoric Accounting and the Problem of Representation: On Recent Archeological Evidence of The Middle-East from 8000 BC to 3000 BC”, The Accounting Historians Journal, 14 (2), 71-91.
- Mattessich, R. 1998. “Recent Insights Into Mesopotamian Accounting Of The 3rd Millennium B.C.- Successor To Token Accounting”, The Academy of Accounting Historians, 25 (1), 1-27.
- Mattessich, R. 2000. The Beginnings of Accounting and Accounting Thought: Accounting Practise in the Middle East (8000 BC to 2000 BC) and Accounting Thought in India (300 BC and the Middle Ages, Routledge Taylor & Francis Group, 2000, USA.
- Overmann, K. A. 2016. “The Role Materiality in Numerical Cognition”, Quaternary International, Issue: 405, 42-51.
- Schmandt-Besserat, D. 1981. “From Token To Tablets: A Re-evaluation of the So-called “Numerical Tablets”, Visible Language, 15 (4), 321-344.
- Schmandt-Besserat, D. 1984. “Before Numarals”, Visible Language, 18 (1), 49-60.
- Schmandt-Besserat, D. 1986-a. “Tokens: Facts and Interpretation”, Visible Language, 20 (3), 250-273. Schmandt-Besserat, D. 1986-b. “The Origins of Writing: An Archaeologist’s Perspective”, Written Communication, 3 (1), 31-45.
- Schmandt-Besserat, D. 2006. How Writing Came About, University of Texas Press, USA.
- Schmandt-Besserat, D. 2009. “Tokens and Writing: The Cognitive Development”, Scripta, Vol: 1, 145-154.
- Schmidt, K. 2007. Taş Çağı Avcılarının Gizemli Kutsal Alanı: Göbekli Tepe -En Eski Tapınağı Yapanlar, (Çev: R. Arslan), Arkeoloji ve Sanat Yayınları, İstanbul.
- http://www.anadolumedeniyetlerimuzesi.gov.tr/TR,77778/paleolitik-cag.html
- http://www.elmalimuzesi.gov.tr/TR,145328/mezolitik-cag.html
- https://sites.utexas.edu/dsb/tokens/tokens/
- http://www.storyofmathematics.com/sumerian.html
Details
| Primary Language | Turkish |
|---|---|
| Journal Section | MAIN SECTION |
| Authors | |
| Publication Date | December 27, 2018 |
| Submission Date | June 16, 2018 |
| Published in Issue | Year 2018 Volume: 20 - Special Issue of MODAV 15. International Conference on Accounting |
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