AL? SUAV? AND ACCOUNTING TEACHING: ?THE SCIENCE OF BOOKKEEPING (1869)?

Abstract

Author(s): mer YAZAN, Mevl羹t KAYA

Ali Suavi is known for writing essays about different disciplines beside his political character. One of those is also accounting science. He wrote an article named The Science of Bookkeeping in Ulûm Newspaper which was published in Paris at 15 November 1869. In the article he approached double entry bookkeeping method that he described as Italian Method, accounts and accounting books. This study aims to provide a contribution to the field of accounting history by reviewing aforementioned article comparatively.

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