Uygarl\u0131\u011f\u0131n d\u00fc\u015f\u00fcnsel birikimleri yakla\u015f\u0131k 2500 y\u0131l \u00f6nce felsefe \u00e7at\u0131s\u0131 alt\u0131nda toplanarak sistematik bir yap\u0131ya kavu\u015ftu. Y\u00fczlerce y\u0131l \u00f6nemli bir ilerleme kaydedemeyen felsefe literat\u00fcr\u00fc, \u00fcniversitelerin \u00f6zg\u00fcrle\u015fmeye ba\u015flad\u0131\u011f\u0131 18. y\u00fczy\u0131lda h\u0131zla zenginle\u015ferek b\u00f6l\u00fcnmek zorunda kald\u0131. Bu d\u00f6n\u00fc\u015f\u00fcmden sosyal bilimler de nasibini ald\u0131. \u00d6rne\u011fin iktisat disiplininin felsefeden ayr\u0131lmas\u0131 1776 y\u0131l\u0131na tekab\u00fcl eder. 1850\u2019lerin ba\u015f\u0131nda iktisattan i\u015fletme, 1876 \u2018da i\u015fletmeden muhasebe ve 1940\u2019larda ise muhasebeden finans bilimi do\u011fdu. Ba\u011f\u0131ms\u0131zla\u015fan her bilim dal\u0131, ortaya koydu\u011fu tez ve kuramlar\u0131 geli\u015ftirmek amac\u0131yla kendi felsefesine y\u00f6neldi. Muhasebe alandaki ilk eser ise 1907 y\u0131l\u0131nda Muhasebe Felsefesi (The Philosophy of Accounts) ismiyle Charles Ezra Sprague taraf\u0131ndan yaz\u0131ld\u0131.Muhasebe bilimi \u2018kap\u0131y\u0131, kasay\u0131 ve kantar\u0131\u2019 felsefe bilimi ise \u2018merak\u0131, hayreti ve \u015f\u00fcpheyi\u2019 korumay\u0131 \u00f6\u011f\u00fctler. Nitekim muhasebe mali olaylarla, felsefe kavramsal olgularla ilgilenir. Muhasebe felsefesi ise finansal olgulara kavramsal a\u00e7\u0131dan yakla\u015f\u0131r. Ba\u015fka bir ifadeyle muhasebe, say\u0131lar arac\u0131l\u0131\u011f\u0131yla par\u00e7adan b\u00fct\u00fcne do\u011fru akan sistematik bir raporlama aray\u0131\u015f\u0131; felsefe, kavramlar yard\u0131m\u0131yla b\u00fct\u00fcnden par\u00e7aya do\u011fru yay\u0131lan mant\u0131ksal bir sorgulama etkinli\u011fidir. Muhasebe felsefesi ise say\u0131lardan raporlamaya ge\u00e7i\u015f s\u00fcre\u00e7lerini iyile\u015ftiren d\u00fc\u015f\u00fcnsel bir aray\u0131\u015ft\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"
Uygarl\u0131\u011f\u0131n d\u00fc\u015f\u00fcnsel birikimleri yakla\u015f\u0131k 2500 y\u0131l \u00f6nce felsefe \u00e7at\u0131s\u0131 alt\u0131nda toplanarak sistematik bir yap\u0131ya kavu\u015ftu. Y\u00fczlerce y\u0131l \u00f6nemli bir ilerleme kaydedemeyen felsefe literat\u00fcr\u00fc, \u00fcniversitelerin \u00f6zg\u00fcrle\u015fmeye ba\u015flad\u0131\u011f\u0131 [\u2026]<\/span><\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"product_brand":[],"product_cat":[12388,14717],"product_tag":[],"class_list":{"0":"post-731132","1":"product","2":"type-product","3":"status-publish","5":"product_cat-felsefe","6":"product_cat-felsefe-tarihi","7":"pa_cilt-ciltsiz","8":"pa_tur-kitap","9":"pa_yayinevi-timas-yayinlari","10":"pa_yazar-dursun-ali-yaz","12":"first","13":"instock","14":"sale","15":"shipping-taxable","16":"purchasable","17":"product-type-simple"},"_links":{"self":[{"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/product\/731132","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/types\/product"}],"wp:attachment":[{"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/media?parent=731132"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/product_brand?post=731132"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/product_cat?post=731132"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/product_tag?post=731132"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}