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Year 2023, Volume: 25 Issue: MODAVICA Özel Sayısı, 1 - 27, 27.03.2023

Suleyman Yukcu , Emre Kaplanoğlu

https://doi.org/10.31460/mbdd.1192351

Abstract

References

  • Andrade, T. (2004). The company’s Chinese pirates: How the Dutch East India Company tried to lead a coalition of pirates to war against China, 1621-1662. Journal of World History, 415-444.
  • Bos, J. (2021). Places of misery: mapping slavery of the Dutch East India Company (VOC), 1602-1799. Abstracts of the ICA, 3, 34.
  • Britannica. (2022). History of Jakarta. https://www.britannica.com/place/Jakarta/History (Erişim Tarihi: 16.09.2022).
  • Clulow, A., & Mostert, T. (2018). The Dutch and English East India Companies: Diplomacy, Trade and Violence in Early Modern Asia. Amsterdam University Press.
  • Collins. (2022). Batavia. https://www.collinsdictionary.com/dictionary/english/batavia (Erişim Tarihi: 16.09.2022).
  • Columbia. (2022). T Oost Indische Magazijn, en Scheeps-Timmer-Werf. http://www.columbia.edu/itc/mealac/pritchett/00routesdata/1700_1799/trade/dutch/dockyard1726.jpg (Erişim Tarihi: 17.09.2022).
  • Gaastra, F. S. (2007). The organization of the VOC. In The Archives of the Dutch East India Company (VOC) and the Local Institutions in Batavia (Jakarta), Brill, 13-60.
  • Gelderblom, O., & Jonker, J. (2004). Completing a financial revolution: the finance of the Dutch East India trade and the rise of the Amsterdam capital market, 1595-1612. The Journal of Economic History, 64(3), 641-672.
  • Gelderblom, O., De Jong, A., & Jonker, J. (2013). The formative years of the modern corporation: The Dutch East India Company VOC, 1602–1623. The Journal of Economic History, 73(4), 1050-1076.
  • Gerstell, D. (1991). Administrative adaptability: The Dutch East India Company and its rise to power. Journal of Political Economy, 99(6), 1307.
  • Global Financial Data. (2022a). VOC Revenue. https://globalfinancialdata.com/the-first-and-the-greatest-the-rise-and-fall-of-the-united-east-india-company (Erişim Tarihi: 17.09.2022).
  • Global Financial Data. (2022b). VOC Profit or Loss. https://globalfinancialdata.com/the-first-and-the-greatest-the-rise-and-fall-of-the-united-east-india-company (Erişim Tarihi: 17.09.2022).
  • Hayfene. (2022). Besbase. https://www.hayfene.com/hayfene-besbase-1-kg (Erişim Tarihi: 16.09.2022).
  • Het Scheepvaartmuseum. (2022). East India Company Shipyard in Amsterdam. https://www.hetscheepvaartmuseum.com/collection/articles/695/east-india-company-shipyard-amsterdam (Erişim Tarihi: 17.09.2022).
  • İslam Ansiklopedisi. (2022). Malabar. https://islamansiklopedisi.org.tr/malabar (Erişim Tarihi: 16.09.2022).
  • Jongh, J. M. D. (2011). Shareholder activists avant la lettre: The “complaining participants” in the Dutch East India Company, 1622–1625. In Origins of shareholder advocacy, 61-87, Palgrave Macmillan, New York.
  • Ketelaar, E. (2020). Archiving people. A Social History of Dutch Archives. (e-book) ISBN 9789071251481. https://archivisticshome.files.wordpress.com/2020/01/archiving-people_eric-ketelaar_2020_webversion.pdf (Erişim Tarihi: 18.09.2022).
  • Kroef, J. M. V. D. (1948). The decline and fall of the Dutch East India Company. The Historian, 10(2), 118-134.
  • Lucassen, J. (2004). A multinational and its labor force: the Dutch East India Company, 1595–1795. International Labor and Working-Class History, 66, 12-39.
  • National Archives. (2022). Introduction to the Archives of the Verenigde Oostindische Compagnie. https://www.nationaalarchief.nl/sites/default/files/afbeeldingen/toegangen/NL-HaNA_1.04.02_introduction-VOC.pdf (Erişim Tarihi: 17.09.2022).
  • Odegard, E. (2017). A Company of State. The Dutch East India Company and the debates on the company-state in Asia, 1660s-1690s. Mechanisms of Global Empire Building in the First Global Age, 127-145.
  • Parthesius, R. (2010). The development of the VOC fleet. In Dutch Ships in Tropical Waters: The Development of the Dutch East India Company (VOC) Shipping Network in Asia 1595-1660. Amsterdam University Press. http://www.jstor.org/stable/j.ctt45kcpt.8
  • Petram, L. O. (2011). The world’s first stock exchange: how the Amsterdam market for Dutch East India Company shares became a modern securities market, 1602-1700. Eigen Beheer. https://pure.uva.nl/ws/files/1427391/85961_thesis.pdf (Erişim Tarihi: 16.09.2022).
  • Robertson, J. S. (2011). Capitalism and accounting in the Dutch East-India Company 1602-1623: an historical study of determining influences and practices. https://ro.uow.edu.au/cgi/viewcontent.cgi?article=4329&context=theses (Erişim tarihi: 29.07.2022).
  • Schnurmann, C. (2003). Wherever profit leads us, to every sea and shore...: the VOC, the WIC, and Dutch Methods of Globalization in the Seventeenth Century. Renaissance Studies, 17(3), 474-493.
  • Sertkaya, A. (2013). Hollanda Doğu Hindistan Şirketi’nin doğuşu ve XVII. yüzyıl Endonezyası’nda yükselişi. Fırat Üniversitesi, Basılmamış Yüksek Lisans Tezi, Tez no: 332030.
  • Şehsuvaroğlu, B. N. (1970). Eczacılık tarihi dersleri. İstanbul Üniversitesi Yayın no: 1582, http://nek.istanbul.edu.tr:4444/ekos/KITAP/206549.pdf (Erişim Tarihi: 16.09.2022).
  • The British Museum (2022). Gold ducat of the Dutch East India Company. https://www.britishmuseum.org/collection/image/31994001 (Erişim Tarihi: 20.09.2022).
  • TheMet. (2022). Plate with Monogram of the Dutch East India Company. https://www.metmuseum.org/art/collection/search/49294 (Erişim Tarihi: 15.09.2022).
  • Unesco. (2022). Archives of the Dutch East India Company. Memory Of The World Register Nomination Form. https://en.unesco.org/memoryoftheworld/registry/317 (Erişim Tarihi: 17.09.2022).
  • Weststeijn, A. (2014). The VOC as a Company-State: debating seventeenth-century Dutch colonial expansion. Itinerario, 38(1), 13-34.
  • Wikipedia. (2022). Dutch East India Company. https://en.wikipedia.org/wiki/Dutch_East_India_Company (Erişim Tarihi: 15.09.2022).
  • Worden, N. (2014). Cape Slaves in the Paper Empire of the VOC. Kronos, 40(1), 23-44.

KİRLİ KÂR: VOC ŞİRKETİ ÖRNEĞİ

Year 2023, Volume: 25 Issue: MODAVICA Özel Sayısı, 1 - 27, 27.03.2023

Suleyman Yukcu , Emre Kaplanoğlu

https://doi.org/10.31460/mbdd.1192351

Abstract

Vereenigde Oost-lndische Compagnie (VOC) Şirketi daha çok Hollanda Doğu Hindistan Şirketi adıyla bilinmektedir. Bugünün şirketlerinin kârlarıyla karşılaştırıldığında, VOC Şirketinin ticaretten elde ettiği kâr, günümüzün en tanınmış şirketlerinin elde ettiği kârdan daha fazladır. Ancak bu kârın, elde edilişi açısından yasal olup olmadığı ise tartışmalı bir konudur. Dolayısıyla, şirketin kârı temiz kâr veya kirli kâr olarak iki açıdan değerlendirilebilir. Kirli kâr olabilecek riskli ticari faaliyetler göz önüne alınacak olursa, bu faaliyetlerin toplumdan topluma değişebileceği, hatta bir zamandan başka bir zamana da değişiklik göstereceği anlaşılacaktır. Bu çalışmanın amacı, VOC şirketinin faaliyetlerini açıklamak, faaliyet sonuçlarını muhasebe ve finans açısından değerlendirmek ve en önemlisi bunları temiz kâr ve kirli kâr kavramları kapsamında irdelemektir.

Keywords

VOC Hollanda Doğu Hindistan Şirketi Temiz kâr Kirli kâr

References

  • Andrade, T. (2004). The company’s Chinese pirates: How the Dutch East India Company tried to lead a coalition of pirates to war against China, 1621-1662. Journal of World History, 415-444.
  • Bos, J. (2021). Places of misery: mapping slavery of the Dutch East India Company (VOC), 1602-1799. Abstracts of the ICA, 3, 34.
  • Britannica. (2022). History of Jakarta. https://www.britannica.com/place/Jakarta/History (Erişim Tarihi: 16.09.2022).
  • Clulow, A., & Mostert, T. (2018). The Dutch and English East India Companies: Diplomacy, Trade and Violence in Early Modern Asia. Amsterdam University Press.
  • Collins. (2022). Batavia. https://www.collinsdictionary.com/dictionary/english/batavia (Erişim Tarihi: 16.09.2022).
  • Columbia. (2022). T Oost Indische Magazijn, en Scheeps-Timmer-Werf. http://www.columbia.edu/itc/mealac/pritchett/00routesdata/1700_1799/trade/dutch/dockyard1726.jpg (Erişim Tarihi: 17.09.2022).
  • Gaastra, F. S. (2007). The organization of the VOC. In The Archives of the Dutch East India Company (VOC) and the Local Institutions in Batavia (Jakarta), Brill, 13-60.
  • Gelderblom, O., & Jonker, J. (2004). Completing a financial revolution: the finance of the Dutch East India trade and the rise of the Amsterdam capital market, 1595-1612. The Journal of Economic History, 64(3), 641-672.
  • Gelderblom, O., De Jong, A., & Jonker, J. (2013). The formative years of the modern corporation: The Dutch East India Company VOC, 1602–1623. The Journal of Economic History, 73(4), 1050-1076.
  • Gerstell, D. (1991). Administrative adaptability: The Dutch East India Company and its rise to power. Journal of Political Economy, 99(6), 1307.
  • Global Financial Data. (2022a). VOC Revenue. https://globalfinancialdata.com/the-first-and-the-greatest-the-rise-and-fall-of-the-united-east-india-company (Erişim Tarihi: 17.09.2022).
  • Global Financial Data. (2022b). VOC Profit or Loss. https://globalfinancialdata.com/the-first-and-the-greatest-the-rise-and-fall-of-the-united-east-india-company (Erişim Tarihi: 17.09.2022).
  • Hayfene. (2022). Besbase. https://www.hayfene.com/hayfene-besbase-1-kg (Erişim Tarihi: 16.09.2022).
  • Het Scheepvaartmuseum. (2022). East India Company Shipyard in Amsterdam. https://www.hetscheepvaartmuseum.com/collection/articles/695/east-india-company-shipyard-amsterdam (Erişim Tarihi: 17.09.2022).
  • İslam Ansiklopedisi. (2022). Malabar. https://islamansiklopedisi.org.tr/malabar (Erişim Tarihi: 16.09.2022).
  • Jongh, J. M. D. (2011). Shareholder activists avant la lettre: The “complaining participants” in the Dutch East India Company, 1622–1625. In Origins of shareholder advocacy, 61-87, Palgrave Macmillan, New York.
  • Ketelaar, E. (2020). Archiving people. A Social History of Dutch Archives. (e-book) ISBN 9789071251481. https://archivisticshome.files.wordpress.com/2020/01/archiving-people_eric-ketelaar_2020_webversion.pdf (Erişim Tarihi: 18.09.2022).
  • Kroef, J. M. V. D. (1948). The decline and fall of the Dutch East India Company. The Historian, 10(2), 118-134.
  • Lucassen, J. (2004). A multinational and its labor force: the Dutch East India Company, 1595–1795. International Labor and Working-Class History, 66, 12-39.
  • National Archives. (2022). Introduction to the Archives of the Verenigde Oostindische Compagnie. https://www.nationaalarchief.nl/sites/default/files/afbeeldingen/toegangen/NL-HaNA_1.04.02_introduction-VOC.pdf (Erişim Tarihi: 17.09.2022).
  • Odegard, E. (2017). A Company of State. The Dutch East India Company and the debates on the company-state in Asia, 1660s-1690s. Mechanisms of Global Empire Building in the First Global Age, 127-145.
  • Parthesius, R. (2010). The development of the VOC fleet. In Dutch Ships in Tropical Waters: The Development of the Dutch East India Company (VOC) Shipping Network in Asia 1595-1660. Amsterdam University Press. http://www.jstor.org/stable/j.ctt45kcpt.8
  • Petram, L. O. (2011). The world’s first stock exchange: how the Amsterdam market for Dutch East India Company shares became a modern securities market, 1602-1700. Eigen Beheer. https://pure.uva.nl/ws/files/1427391/85961_thesis.pdf (Erişim Tarihi: 16.09.2022).
  • Robertson, J. S. (2011). Capitalism and accounting in the Dutch East-India Company 1602-1623: an historical study of determining influences and practices. https://ro.uow.edu.au/cgi/viewcontent.cgi?article=4329&context=theses (Erişim tarihi: 29.07.2022).
  • Schnurmann, C. (2003). Wherever profit leads us, to every sea and shore...: the VOC, the WIC, and Dutch Methods of Globalization in the Seventeenth Century. Renaissance Studies, 17(3), 474-493.
  • Sertkaya, A. (2013). Hollanda Doğu Hindistan Şirketi’nin doğuşu ve XVII. yüzyıl Endonezyası’nda yükselişi. Fırat Üniversitesi, Basılmamış Yüksek Lisans Tezi, Tez no: 332030.
  • Şehsuvaroğlu, B. N. (1970). Eczacılık tarihi dersleri. İstanbul Üniversitesi Yayın no: 1582, http://nek.istanbul.edu.tr:4444/ekos/KITAP/206549.pdf (Erişim Tarihi: 16.09.2022).
  • The British Museum (2022). Gold ducat of the Dutch East India Company. https://www.britishmuseum.org/collection/image/31994001 (Erişim Tarihi: 20.09.2022).
  • TheMet. (2022). Plate with Monogram of the Dutch East India Company. https://www.metmuseum.org/art/collection/search/49294 (Erişim Tarihi: 15.09.2022).
  • Unesco. (2022). Archives of the Dutch East India Company. Memory Of The World Register Nomination Form. https://en.unesco.org/memoryoftheworld/registry/317 (Erişim Tarihi: 17.09.2022).
  • Weststeijn, A. (2014). The VOC as a Company-State: debating seventeenth-century Dutch colonial expansion. Itinerario, 38(1), 13-34.
  • Wikipedia. (2022). Dutch East India Company. https://en.wikipedia.org/wiki/Dutch_East_India_Company (Erişim Tarihi: 15.09.2022).
  • Worden, N. (2014). Cape Slaves in the Paper Empire of the VOC. Kronos, 40(1), 23-44.
There are 33 citations in total.

Details

Primary Language Turkish
Subjects Business Administration
Journal Section MAIN SECTION
Authors

Suleyman Yukcu 0000-0002-1514-5953

Emre Kaplanoğlu 0000-0001-7287-1938

Early Pub Date March 27, 2023
Publication Date March 27, 2023
Submission Date October 20, 2022
Published in Issue Year 2023 Volume: 25 Issue: MODAVICA Özel Sayısı

Cite

APA Yukcu, S., & Kaplanoğlu, E. (2023). KİRLİ KÂR: VOC ŞİRKETİ ÖRNEĞİ. Muhasebe Bilim Dünyası Dergisi, 25(MODAVICA Özel Sayısı), 1-27. https://doi.org/10.31460/mbdd.1192351
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