an accounting system used between 14th and 19th centuries in the ...

stopped which caused the decrease of capital and postponed the industrialization
and consequently, developed increasing importing and increasing agricultural
goods based exporting accounting, developed the expansion of double sided
accounting system. But because this trade was mostly controlled by foreigners
these developments occurred mostly in foreign organizations not in Turkish ones.
That was one of the reasons why accounting teaching books, at the second
half of the 19 th century, were mostly about the needs of commercial organizations
rather than the needs of industrial organizations.
It has been seen that the double entry system, which is more complex than
the simple accounting, had gained a global importance at the 19 th century. The
reason this system had expanded is that the importance which was held for the teaching
of this system in accounting education. The concern for this system on both Ottomans
state and private sectors had resulted in giving a place to accounting in schools’
curriculum.
Because it couldn’t be expected the accounting system to be out of innovations
while the state organizations were in after Tanzimat Edict, the sate had led to the double
entry system. While trying to adopt its own accounting system to the double sided
accounting system, the state, had also given a place for accounting in school curriculum
to set a background for this system. The importance held for teaching accounting had a
great part for the expansion of double entry system.
For this eagerness for accounting education there was a need for teaching
accounting book for simple accounting and double sided accounting. Because French
was common in the Ottomans under the effect of Westernization, French accounting
books were mostly used in higher education organizations. Turkish accounting
education and application was being introduced to the double entry system without
knowing the simple accounting system which was the pioneer of the double sided one
in Europe. The old system of Ottomans had no resistance against this new system and
accepted the double entry system (Güvemli, 2000b, 595-597).
Ottoman Empire, officially, announced that they had left the Merdiven (Stairs)
Method in state accounting and started to use double entry method in 1879.
4. RESULT
The Merdiven (Stairs) system, between the 16 th and 19 th centuries in the Middle
East İlhanian State, Seljhuk State, and the Ottomans used in state accounting, is
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