A Research of The Assumption That Accounting Is a Mathematical Sub-Discipline According to the Lesson Distributions in Ottoman Idadis (1890-1915)

Ömer Yazan

Makale detayları

A Research of The Assumption That Accounting Is a Mathematical Sub-Discipline According to the Lesson Distributions in Ottoman Idadis (1890-1915)

Yazarlar:

Ömer Yazan

Yayıncı:

Istanbul University

Ana Başlıklar:

Yakınçağ Tarihi (Diğer)

Dergi:

Osmanlı Bilimi Araştırmaları Vol.26 Issue 2, pp.393-421

Belge Tipi:

Makale

Yayın Tarihi:

7/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001357818

pISSN:

1303-3123

Anahtar kelimeler:

Özet:

 Accounting has been seen in a close relationship with mathematics for a long time until it started as the art of bookkeeping and became an independent scientific discipline. In fact, this relationship was built on the assumption that accounting was more of a sub-discipline of mathematics. The follow-up of this relationship, which can be seen until the early twentieth century, is important for evaluating the scientific background and quality of accounting. Accordingly, this study examines accounting education in Ottoman schools chronologically, and also analyzes the most common secondary schools, the idadis, which are known to have offered accounting education. Historical examples of the acceptance of accounting as a sub-discipline of mathematics have been presented, and research covering the period 1890-1915 has been conducted in idadis to determine the extent to which accounting and mathematics education has been provided by the same teachers. In this context, the other lessons taught by the teachers who taught accounting in idadis have been identified through archival documents, and their numerical distribution has been made according to lesson types and groups. The findings of the study showed that teachers who taught accounting in idadis taught mathematics more than other lessons. In this respect, the study aims to contribute to the literature by supporting the historical relationship between accounting and mathematics through common educators. In the following studies, the analysis of alternative historical works on the combination of accounting and mathematics education, research in alternative educational institutions on the fact that accounting education was mostly given by mathematics educators in the relevant periods, and examples of joint majors can be discussed.

 Accounting has been seen in a close relationship with mathematics for a long time until it started as the art of bookkeeping and became an independent scientific discipline. In fact, this relationship was built on the assumption that accounting was more of a sub-discipline of mathematics. The follow-up of this relationship, which can be seen until the early twentieth century, is important for evaluating the scientific background and quality of accounting. Accordingly, this study examines accounting education in Ottoman schools chronologically, and also analyzes the most common secondary schools, the idadis, which are known to have offered accounting education. Historical examples of the acceptance of accounting as a sub-discipline of mathematics have been presented, and research covering the period 1890-1915 has been conducted in idadis to determine the extent to which accounting and mathematics education has been provided by the same teachers. In this context, the other lessons taught by the teachers who taught accounting in idadis have been identified through archival documents, and their numerical distribution has been made according to lesson types and groups. The findings of the study showed that teachers who taught accounting in idadis taught mathematics more than other lessons. In this respect, the study aims to contribute to the literature by supporting the historical relationship between accounting and mathematics through common educators. In the following studies, the analysis of alternative historical works on the combination of accounting and mathematics education, research in alternative educational institutions on the fact that accounting education was mostly given by mathematics educators in the relevant periods, and examples of joint majors can be discussed.

 Accounting has been seen in a close relationship with mathematics for a long time until it started as the art of bookkeeping and became an independent scientific discipline. In fact, this relationship was built on the assumption that accounting was more of a sub-discipline of mathematics. The follow-up of this relationship, which can be seen until the early twentieth century, is important for evaluating the scientific background and quality of accounting. Accordingly, this study examines accounting education in Ottoman schools chronologically, and also analyzes the most common secondary schools, the idadis, which are known to have offered accounting education. Historical examples of the acceptance of accounting as a sub-discipline of mathematics have been presented, and research covering the period 1890-1915 has been conducted in idadis to determine the extent to which accounting and mathematics education has been provided by the same teachers. In this context, the other lessons taught by the teachers who taught accounting in idadis have been identified through archival documents, and their numerical distribution has been made according to lesson types and groups. The findings of the study showed that teachers who taught accounting in idadis taught mathematics more than other lessons. In this respect, the study aims to contribute to the literature by supporting the historical relationship between accounting and mathematics through common educators. In the following studies, the analysis of alternative historical works on the combination of accounting and mathematics education, research in alternative educational institutions on the fact that accounting education was mostly given by mathematics educators in the relevant periods, and examples of joint majors can be discussed.

 Muhasebe, defter tutma sanatı olarak başlayıp bağımsız bir bilimsel nitelik kazandığı dönemlere kadar uzun süre matematikle yakın ilişkide görülmüştür. Hatta bu ilişki muhasebenin daha çok bir matematiksel alt disiplin olduğu varsayımı üzerinden kurgulanmıştır. Yirminci yüzyıl başlarına kadar görülebilen bu ilişkinin takibi muhasebenin bilimsel birikimi ve niteliğini değerlendirmek için önemlidir. Bu doğrultuda çalışmada Osmanlı okullarında muhasebe eğitimi kronolojik olarak ele alınmış, ilgili okullar arasında ortaöğretim seviyesinde en yaygın olan ve bünyesinde muhasebe eğitimi verildiği bilinen idadiler ayrıca incelenmiştir. Muhasebenin bir matematiksel alt disiplin olarak kabul edildiğine dair tarihi örnekler sunulmuş, muhasebe ve matematik eğitiminin ne ölçüde aynı öğretmenler tarafından verildiğinin tespit edilmesi için idadilerde 1890-1915 dönemini kapsayan bir araştırma yapılmıştır. Bu kapsamda idadilerde muhasebe dersi veren öğretmenlerin bu ders dışında anlattıkları diğer dersler arşiv belgeleri üzerinden belirlenerek, ders türü ve ders gruplarına göre sayısal dağılımları yapılmıştır. Araştırmanın bulguları idadilerde muhasebe dersini anlatan öğretmenlerin diğer derslere oranla matematik derslerini daha fazla yürüttüklerini göstermiştir. Bu yönüyle çalışma muhasebenin matematikle olan tarihsel ilişkisini ortak eğitimciler üzerinden destekleyerek literatüre katkı sağlamayı hedeflemiştir. Takip eden çalışmalarda, muhasebe ve matematik eğitimlerinin bir arada verilmesine yönelik alternatif tarihi eserlerin tahlili, ilgili dönemlerde muhasebe eğitiminin ekseriyetle matematik eğitimcileri tarafından verildiğine dair alternatif eğitim kurumlarında araştırmalar ve ortak branşlaşmaya dair örnekler ele alınabilir.

Makale detayları

A Research of The Assumption That Accounting Is a Mathematical Sub-Discipline According to the Lesson Distributions in Ottoman Idadis (1890-1915)

Yazarlar:

Ömer Yazan

Yayıncı:

Istanbul University

Ana Başlıklar:

Yakınçağ Tarihi (Diğer)

Dergi:

Osmanlı Bilimi Araştırmaları Vol.26 Issue 2, pp.393-421

Belge Tipi:

Makale

Yayın Tarihi:

7/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001357818

pISSN:

1303-3123

Idadi

lesson distributions

bookkeeping

double-entry bookkeeping

history of accounting education

mathematical sub-disciplineİdadi

ders dağılımı

usûl-i defterî

çift yanlı kayıt yöntemi

muhasebe eğitim tarihi

matematiksel alt disiplin

Sayı

Makale detayları

Yazarlar: Ömer Yazan

Yayıncı: Istanbul University

Ana Başlıklar: Yakınçağ Tarihi (Diğer)

Dergi: Osmanlı Bilimi Araştırmaları Vol.26 Issue 2, pp.393-421

Belge Tipi: Makale

Yayın Tarihi: 7/2025

Belge Dili: Türkçe

Document ID (Org No.): 2001357818

pISSN: 1303-3123

Sayı

Yazarlar:

Ömer Yazan

Yayıncı:

Istanbul University

Ana Başlıklar:

Yakınçağ Tarihi (Diğer)

Dergi:

Osmanlı Bilimi Araştırmaları Vol.26 Issue 2, pp.393-421

Belge Tipi:

Makale

Yayın Tarihi:

7/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001357818

pISSN:

1303-3123