Osmanlı Klasik Muhasebe Matematik Eserleri Üzerine Bir Değerlendirme

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On Ottoman Classical Accounting Mathematics: An Introduction

Abstract

In Islamic civilization, the perfection that is aimed in religious, administrative and social life is based on precise calculations and the necessary instruments, and this means that this perfection also depends on mathematical sciences, especially mathematics and astronomy. In other words, in Islamic civilization religious and social legitimacy depends, in part, on mathematical sciences and especially astronomy. It was necessary to make precise calculations and to develop geometrical-trigonometrically astronomical tables and techniques, as well as to make the existing instruments handy and more accurate for the rearrangement of many issues such as determining the prayer times, arrangement of Kaaba’s geometrical-trigonometrically aspect in Mecca, finding out the beginning and the end of the important national and religious days and months, according to the needs of the Ottoman administration. Taking this point into account, it becomes clear that mathematical sciences, whatever its level, have considerable significance in the administrative and social structure of the Ottoman Empire since its foundation. Hence, it could be said that there are almost no works on the handwritten manuscripts of technical mathematics which were used by accountants (muhasib) and the secretaries of the council (divan katibi). This study, after giving a short history of Ottoman mathematics, introduces the works and the authors of accountancy that were written in Ottoman period. After making general assessments on these works the author finally concludes by focusing on the content of one of accounting texts.

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