Reflections of the developments in accounting thought in the 19th century in Turkey

XIX. The century has been a century in which important changes were experienced in terms of Turkish accounting thought and the double entry method was accepted. With the declaration of the Tanzimat Edict in 1839, the westernization process began. Encouragement of private enterprise, establish ment of profit-based enterprises, transition to double-entry registration process, opening of school stotrain accountant sare among the developments of this period. In the study, The developments in accounting thought in the 19 th century were examined. On first part of the study, The legal, political and economic developments which were taken place Ottoman Empire in the nineteen century, in the second part. In the 19 th century the developments which were taken place in the field of accounting in the World and Ottoman Empire. Theaim of this study is to examine the effects of the Ottoman's transition to double-entry registration method with the westernization process by revealing the reasons and the results. Key Words: The rescript of Gülhane, westernization process, stairs method, transition to double entry book keeping