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    At the crossroads of accounting, finance and business history: the accounting books of Hafız Rusdu and Saim Brothers carpet trading house (1928)
    (İstanbul Bilgi Üniversitesi, 2022) Sevim, Tufan; Dağlı, Murat
    ABSTRACT: As its title signifies, this thesis stands right at the intersection of accounting, finance, and business history. This study firstly investigates why and how DEB was adopted by the Ottoman state and merchants. The “accounting progress” phenomenon in the Ottoman Empire resembles a jigsaw puzzle whose pieces scattered all over, and sadly speaking, some pieces have still been missing. Solving the puzzle requires to touch on various fields ranging from tax history to commercial law. Therefore, the first two chapters of this thesis try to build an extensive historical background connecting the preparation phases of accounting mentality change to each other. To do so, at first, SEB and DEB was introduced, Ottoman state accounting practices prior to double entry were examined onwards. Afterwards the nineteenth century developments associated with accounting transformation such as educational modernization, incorporation to the world economic system, economic mentality change, and tax reforms were articulated. Even if setting up a fully-fledged historical frame by making great efforts, accounting history scholars inevitably hit the wall at the same dead end again and again due to the lack of primary sources. Herein lies the original contribution of this thesis to the current scholarship. As primary sources, the accounting books of Hafız Rüşdü and Saim Brothers Carpet Trading House tell a lot about the accounting practices and commercial activities of a medium-scale private enterprise. In the third chapter of this thesis, along with general outlook of Ottoman hand-knotted carpet industry between 1870s and 1920s, accounting implementations, business networks and traded merchandises of Hafız Rüşdü and Saim Brothers Carpet Trading House are treated.