Impact of the change in ethnical structure on accounting thought: the example of Hamidiye Ticaret Mektebi

Purpose: The aim of this study is to investigate the role of the effect of the changes in ethnic structure throughout the transition period from ottoman empire to the republican state. Methodology/Approach: To investigate the role of the changes in ethnicity on accountancy practices, division of labour was evaluated in terms of ethnicity and accountancy practices were investigated as an inseparable part of tradership. Also, as a phenomenon, it's importance in the eyes of different ethnic groups was analyzed and it's reflections on the students Hamidiye Ticaret Mektebi were discussed. Findings: In the Ottoman Empire, it was identified as a fact that, considered as a different ethnic/religious group than muslims, non-muslims were commonly involved in commercial activities and they were giving great importance to receive formal education in this field. On the other hand, it was concluded that, as an extension of ethnic identities, nation- states acceptance of mutual accountancy systems caused advantages and disadvantages on obtaining economic independence. Most of the time, it can be seen as one of the findings that, the importance given to economical indepence takes precedence over nation-states' ethnical identities. Originality/Value: With this study, ethnical groupings influences on commerce and accountancy were tried to be examined. Keywords: Ethnicity, Economical Life in the Ottoman Empire, Commerce and Accountancy Training, Hamidiye Ticaret Mektebi, Globalization of Accountancy.