Search

Hukuki metinler toplumun huzur içerisinde yaşamalarını sağlamayı amaçlayan belgelerdir. Bu belgelerde sosyal konular yer almasının yanında oldukça fazla sayıda ekonomik konulara yönelik düzenlemelerin olduğu da bilinmektedir. Özellikle tarih boyunca ilk yazılı kanunlara rastlanan Mezopotamya’daki kanun metinlerinde iktisadi yaşama ait kanun maddelerine rastlanmıştır. Bu noktadan hareketle tespit edilen kanunnameler incelenmiştir. İncelemeler sonucunda Assur kanunları bu çalışmanın konusu olmuştur. Bu kanunun maddelerinde yer alan ekonomik maddeler ve bu ekonomik maddelerden muhasebe tarihi ile ilgili bulguların ortaya çıkarılması ve bu bulguların muhasebe tarihi çalışmaları kapsamında literatüre kazandırılması ve kanunnameleri muhasebe alanı bakışı ile yaklaşılmasına katkı sağlanmak amaçlanmıştır. Çalışmanın konu ve kapsamı doğrultusunda öncelikle Orta Assur Kanunları hakkında kısa verilecek, devam eden kısımda önce kanun metninin Prof. Dr. Mebrure TOSUN ve Doç.Dr. Kadriye YALVAÇ’ın “Sümer, Babil, Assur Kanunları ve Ammi-Şaduga Fermanı” adlı eserden alınan maddeler doğrudan verilmiş ve bu maddelerin içeriğinde muhasebeyi doğrudan ya da dolaylı yoldan doğuran bulgulara dikkat çekilecektir.

Değişimin yaşandığı günümüzde, bilgi; bireysel olmaktan çıkıp toplumu ilgilendiren tüm alanlarda kendini ve gücünü hissettirmeyi başarmıştır. Bilgi sadece toplumsal yaşamda kullanılmayıp, diğer ilim ve bilimlerde de varlığını iyiden iyiye hissettirmektedir. Bilgi toplumunda; bilgiden sadece bilgi teknolojileri ve sistemleri değil, diğer bilim dalları da etkilenmiştir. Etkilenen bilim dallarından biri de muhasebedir. Muhasebede bilginin kullanımı, muhasebe sistemi ve kontrolünde kendini göstermektedir. İşletmenin dili olarak tanımlanan muhasebe, geleneksel anlamdaki kayıtlama özelliğinden ziyade, işletmenin geleceğini ilgilendiren stratejik kararların alınmasında kullanılan bilgiyi üretmesi veanlamlı bir şekilde kullanılması gerekmektedir. Muhasebenin paydaşlarına doğru ve zamanında bilgisağlayabilmesi için belirli bir sisteme sahipolması gerekmektedir. İşlemelerin sürekliliği ve rakiplerine karşı üstünlüğünün sağlanması için kurulan bu sistem, muhasebe bilgi sistemidir. Muhasebe bilgi sistemi, işletme kararlarındaki bilginin üretilmesi ve kullanılması amacına hizmet etmektedir. İşletmelerin kullanmış oldukları bilgilerin çıktılarının kontrol edilmesi işletme kararlarının isabeti konusunda önemlidir. Kontrol süreci boyunca işletmelerin elde ettikleri bilgilerin doğru olup olmadığını, doğru değil ise sapmaların ne kadar önemli ya da önemsiz olduğunu bilmesi gerekmektedir. Bu yönü ile bilginin muhasebe sistemleri ve kontrol süreci üzerindeki rolü çalışmanın amacını oluşturmaktadır, In our day that the change takes place, information has succeeded to make itself and its power feels on all fields concerning public leaving from being individual. Information is not only used in social life but also makes its existence feel completely in other science. In the information society; not only information technologies and systems have been affected from the information but also science branches have been affected from it. One of the science branches being affected is accounting. In the accounting, the use of information shows itself in accounting system and its control. The accounting that is defined as the language of business, rather than recording feature in the traditional sense, requires producing the used information about taking strategic decision concerning the future of business and using it meaningly. Accounting should need having a specific system in order to provide right information to his/her shareholders and on time. This system having been used in order to provide the continuity of operations and overtower against its rivals is the accounting information system. The accounting information system services to the purpose of the production of knowledge in business decisions and its using. Being controlled of the outputs of the information that businesses have used is significant on the incidence of the business decisions. Businesses should need if the information they have obtained during the process of controlling is true or not, if it is not true, they should know how much deviations are significant or insignificant. From this aspect, the role of the information on accounting systems and control process constitutes the purpose of this study

Kâtip Çelebi, on dört yaşında şakird olarak başladığı kâtiplik mesleğini üç yıl haricinde ara vermeden hayatının sonuna kadar devam ettirmiştir. Askeri sefer kâtibi olarak hayatının önemli kısmını kara seferlerinde geçirmiştir. Kara seferleri sonrasında yaşamının son zamanlarına denk gelen dönemde daha ziyade bilim adamı merakı ile hareket ederek deniz ve denizciliğe ilgi duymuş ve bu yönde deniz seferlerinde yer almıştır. Çelebi, bilgi sahibi olduğu deniz seferleri ile ilgili birikimini de "Tuhfetü'l-Kibar fi Estari'l-Bihar" adlı eserini kaleme alarak bilim dünyasına kazandırmıştır. Tarihçi ve coğrafyacı kimliği ile öne çıkmasının yanında onun eserlerini kaleme alırken bilgi birikimine katkı sağlayan ve bu katkıyı yönlendiren özel yönünün meslek hayatı olduğunu vurgulamak yerinde olacaktır. Dönemin muhasebe çalışmaları ile başladığı devlet kurallarını, yazışmaları ve devlete ait yazı türlerini öğrenmesi ona artan bir bilim adamı merakı ile sistematik düşünce sistemine sahip olmasında fayda sağlamıştır. Muhasebeci kimliğinin O'na kattığı yetenek ve düşünce tarzının eserlerinde yer aldığının farkındalığını oluşturmak bu çalışmanın esas amacını oluşturmaktadır. Bu amaç çerçevesinde kendisinin kaleme alarak günümüze kadar ulaşan "Tuhfetü'l-Kibar fi Estari'l-Bihar" "Deniz Savaşları Hakkında Büyüklere Armağan" adlı eseri öz bakımından incelenmiş ve bu eser ile ilgili gerekli çalışmalar yapılarak, eserde yer alan bazı anlatılardaki muhasebeci kimliğinin yansımalarına ait bulgular ortaya konarak, bu bulguların muhasebe ile ilişiğine dikkat çekilmiştir, When he was fourteen, Kâtip Çelebi began the profession of clerkship as a pupil by the allowance assigned by his father. From then on, by his infinite desire of learning, Çelebi acquainted himself with the siyaqat alphabet and calculations which the accountants of the Ottoman Empire utilized. He was not satisfied with this elementary knowledge but, by time, he acquired all the necessary qualifications that a clerk had to have and thus got a foothold in the system. He spent a significant part of his life in military campaigns and he wrote many works, historical and geographical in particular, based on the accumulation of knowledge he possessed during those campaigns. Most renowned as a historian and a geographer, Kâtip Çelebi also wrote a famous book on finance/accounting entitled "Düsturü'l-amel liıslahi'l-halel" in which he shared his ideas on how the Ottoman Empire's finance could be reformed. However, the belief that the influence of the professional life of a scholar who spent a great part of his life with accounting could not possibly be reflected in a single book has led us to review his other works and carry out a study for determining whether his accountant identity left any trace in his other works, too, and, if so, for revealing them. To put it in another way, we worked on the question: "Is it possible to encounter in his other works the traces of the accounting profession which he performed all along his life and accumulated a significant knowledge about?" Within the frame of this question, those works of Kâtip Çelebi which have reached our time were reviewed both in the Internet environment and also through printed books. Having spent a significant part of his life in ground campaigns as a campaign clerk, Kâtip Çelebi acted more with his curiosity as a scholar in the last periods of his life following the ground campaigns, he took an interest in sea and navigation and attended sea campaigns. He penned his knowledge accumulation of these campaigns in his book entitled "Tuhfetü'l-Kibar fi Estari'l-Bihar". The fact that he was interested in a single sea campaign despite having taken place in many others as a military campaign accountant and that consequently he wrote the latter book caused the subject of this study to be centered on that book. In this context, we carried out a literature review on the book, supplied its translation by Orhan Şaik Gökyay and thus the book "Tuhfetü'l-Kibar Fi Esfari'l-Bihar" (A Present to the Statesmen on Naval Warfare) formed the main source of the study. The basic purpose of the study is to contribute to the literature some findings on the traces of the scholar's profession in the subject matter book which was different than his other books. Another purpose is to create an awareness on the discipline, the systematic perspective and the computational qualification that the accounting profession gained Çelebi, who performed it to earn a livelihood. Ottoman accountants performed their calculations well and they often presented these calculations as summaries. In his mentioned book, Kâtip Çelebi also recorded some summaries on personnel in ships. In this summary, he started with the shipmaster and then stated that one rope maker, two master helmsmen, one sail-maker, two assistant sail-makers, two oar makers, two caulkers and two carpenters were assigned to each ship, that the remaining crew consisted of one hundred and ninety six oarsmen and one hundred warriors, and that the total number including other assistant personnel members was three hundreds. In the following part of his book, he provided inventory data on warships as an important reference for accountants. When describing a war inventory, for instance, he said that Anderya Dorya had fifty two galleys and a galleon, that the Venetian general had seventy two galleys, that Pope's captain had thirty galleys, that the king of orange, that is the Netherlanders, had ten galleys, that the Venetians had ten special ships alongside smaller ones, and that the total inventory was about six hundreds including one hundred and sixty galleys, one hundred and forty bargias, three hundred ships and smaller ships. Kâtip Çelebi also related in his works some information on personnel salaries within the systematic of an accountant. It is registered in the book, for instance, that the annual salary of shipmasters, skippers, caulkers and carpenters was equal to seventy "loads". Possessing a broad knowledge on the tax system of the Ottoman Empire as well, Kâtip Çelebi transmitted us the information that the avarız tax was first levied in the Cretan Campaign and that it did not exist previously. He attached a particular importance to the subject of taxes and although its book is not a financial one in nature, it recorded immense data relating to taxes. These include how the taxes such as salyane, has, zeamet and tımar were collected from the provinces of kapudan pasha and the connected districts. Regarding this, Çelebi recorded that as the Gelibolu district is a pasha district, itshas was levied at eight hundred and eighty thousand coins, its defter kethüdasızeameti at eighty eight thousand three hundred and ninety coins, and its tımar defterdarı zeamet at sixty two thousand and seventy two coins. He continued that there were fourteen zeamets and thirty two tımars in the district of Gelibolu while the Ağrıboz district had four hundred and forty thousand coins worth of has, twelve zeamets, one hundred and eighty tımars and that the Inebolu district possessed three hundred coins worth of has, thirteen zeamets, and two hundred and eighty seven tımars. His book included many similar information regarding the tax system of the Ottoman Empire and it was enriched through the use of terms which accountants frequently encounter such as kâtip, ümana, kapudan kalemi, bac, terakki, navlun, etc. Kâtip Çelebi's affinity to calculations enabled him to deeply utilize numerical data and descriptions when dealing with various subject matters and this probably allowed more clear explanations. Assuming various charges within the accounting system of the Ottoman Empire and gaining knowledge about the system, Çelebi emphasized the possibility of validating and checking information through his verifications regarding the treasury. The raw materials utilized in the naval ships and their costs, sometimes in the basis of unit prices and sometimes in totals, form a separate section of his book, and thus very precious data are passed on the future generations. His elaborate interest and competency in cost calculations were all possible by his accountant identity. The fact that he took a deep interest in the sea campaigns, that he firstly transmitted the information he learned about the campaigns before him and then narrated the events and situations experienced during his personal inclusion, that he recorded all of these not just from the perspective of a historian and geographer but also from the perspective of accounting are all a natural result of his profession of accounting which he performed to earn his life. Many traces of his accountant identity were found in his book "Tuhfetü'l-Kibar fi Estari'l-Bihar" and possible similar traces in his other works wait to be discovered by future studies.

XX. yy’in ikinci yarisinda Avrupa Birligi (AB)’nin kalkinma anlayisinda degisiklikler meydana gelmistir. Maddi refahin arttirilmasi, yoksullukla mucadele ve uretim faktorlerinin daha etkin sekilde kullanilmasi olarak tanimlanan ulusal kalkinma anlayisindan uzaklasilmaya baslanmis; bunun yerine bolge sorunlarini tespit edip, bu sorunlari bolge potansiyelini kullanarak cozmeye calisan bolgesel kalkinma anlayisi kabul gormeye baslamistir. Bu surecin dogal sonucu olarak Avrupa Birligi (AB)ulkeleri, bolgesel kalkinmayi saglamak icin bazi araclar gelistirmislerdir. Bu araclarin en onemlilerinden biri, bolge sorunlarini, bolge kaynak ve potansiyellerini kullanarak cozmeyi hedefleyen, bunu yaparken kamu, ozel ve Sivil Toplum Kuruluslari (STK) ile isbirligi halinde olan “Bolgesel Kalkinma Ajanslari (BKA)”dir.AB’ye uyelik surecinde,tum aday ulkelerin bolgesel dengesizliklere karsi mucadele edebilmeleri icin, kalkinma ajanslarini kurmalari AB tarafindan gerekli gorulmekte ve desteklenmektedir.Bolgesel dengesizlikleri ortadan kaldirmak ya da minimum seviyeye indirmek maksadiyla kurulan bolgesel kalkinma ajanslari, bu calismanin genel problem alanini olusturmaktadir. Ayrica AB ulkelerinden Ingiltere’de bulunan North West Kalkinma Ajansi ve Fransa’da faaliyet gosteren Alsace Kalkinma Ajansi uygulamalarinin sistematik olarak incelenmesi bolgesel kalkinma konusunda faaliyet gosteren veya yeni faaliyet gosterecek kalkinma ajanslarina katki saglamak, calismanin amacini olusturmaktadir.