标题：XVII. Yy. Türk Bilim Adamı Kâtip Çelebi’nin Muhasebeci Kimliği Ve “Tuhfetü’l-Kibar Fi Esfari’l-Bihar” Adlı Eserinde Muhasebeci Kimliğinin İzleri
其他标题：Accountant Identity Of Katip Çelebi, A Turkish Scholar Of The 17th Century, And The Traces Of This Identity In His Work Entitled “Tuhfetü’l-Kibar Fi Esfari’l-Bihar”
摘要：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.
其他摘要：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 li-ıslahi’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 alongs
关键词：Kâtip Çelebi; Muhasebe; Maliyet; Tuhfetü’l-Kibar Fi Esfari’l-Bihar.
其他关键词：Katib Çelebi; Accounting; Cost; Tuhfetü'l-Kibar Fi Esfari'l-Bihar.
