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Higher Education Institutions and the Accounting Education In The Second Half of XIXth Century on the Ottoman Empire


  • Surmen, Yusuf
  • Kaya, Ugur
  • Yayla, Hilmi Erdogan


The aim of this study to examine, the higher education institutions’ development and the paid attention on the accounting education in the Ottoman Empire as a consequence of efforts on conforming to the politic and economic developments of the 19th century Westernization movements and transiting to European based double-entry bookkeeping methodology. After summarizing economic and politic annals of the second half of the 19th century, founded-in the term higher education institutions are mentioned. Handout especially dwelled on the subject of accounting education in the higher education. Sample accounting doctrine books used in the education of accounting are given on the final section of the paper.

Suggested Citation

  • Surmen, Yusuf & Kaya, Ugur & Yayla, Hilmi Erdogan, 2006. "Higher Education Institutions and the Accounting Education In The Second Half of XIXth Century on the Ottoman Empire," MPRA Paper 2559, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:2559

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    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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