The Developments of Ottoman Accounting in the 16th Century in Mathematics: Case of Murshid El-Muhasibin

Ottoman bookkeepers are the most important actors of the state organization as they are responsible for the state's income-expense account. Bookkeepers who are known to be quite competent in accounting techniques have written some texts in which mathematical methods are applied to state accounting problems. One of the most well-known examples of this situation is the work examined in our study. The work named Murshid el- Muhasibin which is written by the Clerk Alaeddin Yusuf, belongs to the 16th century. This text is important because it shows the level of bookkeepers in that period reached in mathematics. In our study, Murshid el- Muhasibin have introduced in order to determine the contributions of Clerk Alaeddin Yusuf to accounting mathematics. And quotations on some of the subjects that are remarkable in its content have been illustrated mathematically. Also, the features that make Murshid el- Muhasibin more superior and competent than Haji Atmaca’s Mecma el-Kavaid which is the first text in Ottoman accounting mathematics, are emphasized. In this context, some questions regarding to how much topics and subjects which is necessary for bookkeepers are handled in the text, are tried to answer. So, the mathematical culture required by the Ottoman accountants has been analyzed. Although the author belongs to the group that prioritizes practical needs, it has been found in his text that he cares about the definition, conceptual differences, terms and the most accurate result in mathematical operations. However, by means of a large number of solved problems in Murshid el- Muhasibin the subjects were ideally tried to be taught to the bookkeepers. It was determined that most of the time, Murshid el- Muhasibin continued the tradition of the medieval Islamic mathematics and it addressed the accountants within the framework of this tradition. As a result, although the target of the text is bookeepers; the text exceeds a mathematical understanding consisting of practical and arithmetical subjects represented by Haji Atmaca and stands out as a theoretical mathematics. For our study, suitable and reliable copies of these texts have been preferred and findings have been evaluated by integrating with the other sources