Initial Stage of the Merdiban Method: Renewed Examination of an Early Practice

Number: 8 January 1, 2015
  • Batuhan Güvemli
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Accounting and Financial History Research Journal
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Initial Stage of the Merdiban Method: Renewed Examination of an Early Practice

Abstract

An accrual-based state accounting method, titled Merdiban (Stairs) was born in the Middle East around the mid 8th Century. Throughout its eleven centuries of existence, the method was in a constant state of development and renewal to better suit the prevailing conditions of the time. Its first traces can be found in the accounting records of Abbasid State (750-1258 A.D.). A. Freihernn Von Kremer previously examined the accounting record mentioned in this paper in Vienna, 1876. The accounting method would later be improved by the Ilkhanate State from whom the Ottomans would acquire to further improve and use for centuries. This study aims to understand the initial stage of the Merdiban method by re-analyzing one of its earliest applications.

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Primary Language

English

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Journal Section

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Authors

Batuhan Güvemli This is me

Publication Date

January 1, 2015

Submission Date

January 1, 2015

Acceptance Date

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Published in Issue

Year 2015 Number: 8

IZ

https://izlik.org/JA33MR87XY

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RIS / Bibtex
APA
Güvemli, B. (2015). Initial Stage of the Merdiban Method: Renewed Examination of an Early Practice. Accounting and Financial History Research Journal, 8, 158-178. https://izlik.org/JA33MR87XY
AMA
1.Güvemli B. Initial Stage of the Merdiban Method: Renewed Examination of an Early Practice. Accounting and Financial History Research Journal. 2015;(8):158-178. https://izlik.org/JA33MR87XY
Chicago
Güvemli, Batuhan. 2015. “Initial Stage of the Merdiban Method: Renewed Examination of an Early Practice”. Accounting and Financial History Research Journal, nos. 8: 158-78. https://izlik.org/JA33MR87XY.
EndNote
Güvemli B (January 1, 2015) Initial Stage of the Merdiban Method: Renewed Examination of an Early Practice. Accounting and Financial History Research Journal 8 158–178.
IEEE
[1]B. Güvemli, “Initial Stage of the Merdiban Method: Renewed Examination of an Early Practice”, Accounting and Financial History Research Journal, no. 8, pp. 158–178, Jan. 2015, [Online]. Available: https://izlik.org/JA33MR87XY
ISNAD
Güvemli, Batuhan. “Initial Stage of the Merdiban Method: Renewed Examination of an Early Practice”. Accounting and Financial History Research Journal. 8 (January 1, 2015): 158-178. https://izlik.org/JA33MR87XY.
JAMA
1.Güvemli B. Initial Stage of the Merdiban Method: Renewed Examination of an Early Practice. Accounting and Financial History Research Journal. 2015;:158–178.
MLA
Güvemli, Batuhan. “Initial Stage of the Merdiban Method: Renewed Examination of an Early Practice”. Accounting and Financial History Research Journal, no. 8, Jan. 2015, pp. 158-7, https://izlik.org/JA33MR87XY.
Vancouver
1.Batuhan Güvemli. Initial Stage of the Merdiban Method: Renewed Examination of an Early Practice. Accounting and Financial History Research Journal [Internet]. 2015 Jan. 1;(8):158-7. Available from: https://izlik.org/JA33MR87XY