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- Title
MUHASEBE VE KAPİTALİZM; TANZİMAT DÖNEMİ İKTİSADİ ZİHNİYETİ VE ŞİRKET-İ HAYRİYE MUHASEBE DÜZENİ.
- Authors
DALOĞLU, Üyesi Pınar; ÜLKER, Miraç Sema
- Abstract
Nowadays not only the characteristics of capitalism that has acquired a global dimension, the mode of production and its dynamics but also the period that capitalism had emerged are crucial debates. It is important to determine the period that capitalism had emerged in order to make an extensive and accurate definition of capitalism and to understand the contemporary global economy. It is possible to comprehend the capitalist production and the related mentality by way of using accounting as a tool. The industrialization efforts of the Ottoman Empire and its compatibility to the economic development are also disputed issues with regards to the historical period and its success. In this study, on the assumption that accounting could contribute to these debates, the accounting reports of Şirket-i Hayriye being the first joint-stock company of the Ottoman Empire that was formed after developments in the Tanzimat Era being accepted as a breaking point for the economic development, would be analyzed. Since therefore it is aimed to identify the mentality of a debated era and the success of the economic policies in the private sector.
- Subjects
ECONOMIC policy; STOCK companies; OTTOMAN Empire; CAPITALISM; INTERNATIONAL economic relations
- Publication
Financial Analysis / Mali Cozum Dergisi, 2019, Vol 29, Issue 156, p29
- ISSN
1303-5444
- Publication type
Article