Osmanlı Klasik Muhasebe Matematik Eserleri Üzerine Bir Değerlendirme

Year 2003, Issue: 1, 345 - 368, 01.05.2003

İhsan Fazlıoğlu

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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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