TY  - JOUR
TT  - Accounting for Procurement in the Ottoman Empire during the Early 18th Century
AU  - Güvemli, Batuhan
AU  - Aslan, Ümmühan
PY  - 2012
DA  - July
JF  - Accounting and Financial History Research Journal
PB  - Oktay Güvemli Muhasebe ve Finans Tarihi Vakfı (MUFTAV)
WT  - DergiPark
SN  - 2146-4928
SP  - 211
EP  - 245
IS  - 3
KW  - Muhasebe Tarihi
KW  - Osmanlı İmparatorluğu
KW  - Merdiven Yöntemi
KW  - 212 devlet muhasebe sistemi
KW  - 18. yüzyıl
N2  - In the 18th Century, the transactions of commercial activities were recorded by the Merdiban method as part of the Ottoman state accounting system. This study aims to evaluate the Merdiban method’s ability to meet the requirements for a specific commercial activity and provide a historical background on the state accounting practices of the Ottoman Empire. The accounting records are translated both in the format of the Merdiban method and the double entry accounting system. Thus, the study makes a comparison of generally accepted accounting principles and rules with the Merdiban method to show its simplicity and effectiveness. The accounting record is related to an eight-month long agreement with certain officials to purchase iron ore from Northern Bulgaria and its delivery to Istanbul to be used in the imperial shipyard and in the imperial arsenal of the Ottoman Empire in the early 18th century.
UR  - https://dergipark.org.tr/tr/pub/muftad/issue//325044
L1  - https://dergipark.org.tr/tr/download/article-file/319948
ER  -