A CASE OF AGRICULTURAL BANK RELATED TO FISCAL SENSIVITY OF THE REPUBLIC GOVERNMENT
Abstract
Inherited inadequate agricultural economy from the Ottoman State, The Turkish Republic
called for National Economy Congress in Izmir in the period of 17th February-4th March 1923 in
which Lausanne Peace Conference got in a bind, in order to make rapid rush in the economic life. The
congress determined the principles of economic development of the new state. It is unavoidable to
focus on agricultural activities in the non-industrialized environment. For this reason, supporting the
agricultural sector The Agricultural Bank's administrative structure had to be restructured in
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accordance with contemporary banking requirements. Besides the restructured of the bank, financial
statements related the years of 1919, 1920, 1921, 1922, 1923 could be acquitted in 1926 which had
not been cleared in the related years because of Turkish Independent War. The aim of this study is
both to make the report known and to test if the reported financial statements exactly show the bank's
real situation. According to the results of Cash Flow Analysis made by using the financial statements
related to the years of 1336 and 1337, presented financial statements show the bank's true situation
as much as possible in accordance with the data collected under the existed circumtances.
Keywords
References
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- İSAM Osmanlıca Risaleler Veri Tabanı Kaynakları
- Ziraat Bankası 1335 ila 1339 sene-i Hesabiyelerine aid Heyet-i Umumiyeye Takdim Kılınan Meclis-i İdare Raporu Ankara : Yenigün Matbaası, 1926
- Ziraat Bankası 1324 senesi Hesab-ı Kat’i Hûlasası, Dersaadet : Matbaa-i Osmaniye, 1326. Başbakanlık Osmanlı Arşivi Belgeleri
Details
Primary Language
Turkish
Subjects
-
Journal Section
Research Article
Authors
Ahmet Kamil Tunçel
This is me
Publication Date
October 31, 2016
Submission Date
October 3, 2016
Acceptance Date
-
Published in Issue
Year 2016 Volume: 3 Number: 4