Accounting Awakes in the Orient

Raffaelli RAYMOND

Article Details

Accounting Awakes in the Orient

Authors:

Raffaelli RAYMOND

Publisher:

Oktay Güvemli Muhasebe ve Finans Tarihi Vakfı (MUFTAV)

Journal:

Accounting and Financial History Research Journal 2014 Issue 6, pp.89-120

Document Type:

Article

Publication Date:

12/2013

Document Language:

Turkish

Document ID (Org No.):

2000585246

Frequency:

Bi-Annual

eISSN:

2651-3870

pISSN:

2146-4928

Abstract:

 

Turkey is a land of accounting experience.
  The Tanzimat and the alphabet reform shook up bookkeeping methods,
  and a relationship between the processing of debit and credit and writing orientation
  became apparent soon after.
  Until the alphabet reform, writing had proceeded from right to left. The
  Tanzimat created a first culture shock, when Turkish accountants had to integrate
  European accounting works produced in a right-to-left writing orientation culture.
  How was the conflict of orientation in order to position debit and credit to be
  resolved? Was the debit to be placed to the right and credit to the left, or the reverse?
  Once this antagonism was calmed, a second
  source of conflict appeared in 1928 with the alphabet reform.
  With writing orientation changing, were we once again to modify the position of debit
  and credit from what had been determined previously?
  From these goings-on, we learn much about the proper European origin
  of the position of debit and credit, and by the same hypothesis, about the origin of
  modern accounting.

Article Details

Accounting Awakes in the Orient

Authors: Raffaelli RAYMOND

Publisher: Oktay Güvemli Muhasebe ve Finans Tarihi Vakfı (MUFTAV)

Journal: Accounting and Financial History Research Journal 2014 Issue 6, pp.89-120

Document Type: Article

Publication Date: 12/2013

Document Language: Turkish

Document ID (Org No.): 2000585246

Frequency: Bi-Annual

eISSN: 2651-3870

pISSN: 2146-4928

Issues

Authors:

Raffaelli RAYMOND

Publisher:

Oktay Güvemli Muhasebe ve Finans Tarihi Vakfı (MUFTAV)

Journal:

Accounting and Financial History Research Journal 2014 Issue 6, pp.89-120

Document Type:

Article

Publication Date:

12/2013

Document Language:

Turkish

Document ID (Org No.):

2000585246

Frequency:

Bi-Annual

eISSN:

2651-3870

pISSN:

2146-4928