ACCOUNTING EDUCATION IN OTTOMAN STATE
Mehmet ERKAN, Cemal ELİTAŞ

Abstract
In this study, accounting education in Ottoman State is explained. Medressah system has always dominated the Ottoman education. The Ottomans had a developed state accounting, named Merdiban (Stairs) method. The State was borrowed this method from the Ilkhanians and used it from its foundation until the end of the XIX century and in 1890s with great efforts turned to double sided entry method. Besides, private sector accounting showed no development for a long time. In the field of accounting education, there is a scarcity of publications during the lifetime of the Ottoman State since teaching of state accounting continued through a master - apprentice relationship for centuries and was not thought at schools and no material was published. The first examples of accounting education in Ottoman State appeared in foreign schools at the beginning of the 19th century. In Turkish schools, accounting education started after the Tanzimat and quickly became widespread. In Ottoman State's 500 years old education system, officials were divided into three groups as military, scholar and administrative staff. For the education of administrative class, there was no specific school. These officials were trained in a master-apprentice relationship in state accounting practices realized by the internal revenue offices.

Full Text: PDF