The Innovations Introduced by British Adminsttration into Turkish Accounting Phlosophy Towards the and of 19th Century - Accounting of Foundations - 1878-1905

Year 2017, Issue: 13 - Issue: 13, 0 - 0, 01.07.2017

Emel Çapkıner Tosun Güzide Atai

Abstract

The Ottoman culture is a very strong one, which still dominated various parts of the world, in terms of various aspects. Still, even such a strong culture needed to change its old-fashioned practices, especially, after the Tanzimat era. Westernization of the empire intensified in this era, observable changes in the state system coincided with these years. In terms of accounting, it may be indicated that, the Ottomans continued to use old-fashioned techniques, until the late 19th century. Still, modernization in this field did not spread from the capital, in fact the new techniques started to be used in an ex-Ottoman sanjak, Cyprus, in the first place. After Britain annexed Cyprus in 1878, she sent her officials to make changes in the functions of the island. Several Ottoman (*) Bu bildiri, 25 - 27 Haziran 2016 tarihlerinde Pescara’da (İtalya) yapılan 14. Dünya Muhasebe Tariçileri Kongresi’nde İngilizce olarak sunulmuştur. officials continued to work in the island, in various places, which influenced these changes directly. In terms of accounting, these officials started to practice British methods, which would be spread to the whole empire, in the end. Therefore, it would be fair to say that British influence, in terms of accounting system, was quite powerful and it showed its effects in the Ottoman accounting system after they settled in Cyprus, in 1878

Keywords

Cyprus, the Ottoman accounting systems, British accounting systems, foundation accounting