The Background for the Sustainability of the Turkish Waqf Culture: Accounting

Yıl 2014, Sayı: 7 - Sayı: 7, 104 - 123, 01.07.2014

Doç. Dr. Oktay Taş , Dr. Mustafa Oğuz , Cevat Ekici

Öz

There were waqfs representing Turkish- Islamic culture in Anatolia before Ottoman Empire. They continued to exist after Ottoman Empire. However, waqflaw matured in Ottoman period. As of the end of 19th Century, it was seen that thewaqfs started to turn towards cultural purposes when the state started to undertake social purposes in which the waqfs were involved such as way, water, education. Waqfs maintain their continuity in today’s Turkey where there is a contemporary waqf understanding.  The importance given to the practices in Ottoman period and accounting will be emphasized in this notice. Longevity of waqfs having thousand-year history in the geography dominated by Turks might be possible thanks to keeping them under control within the frame ofwaqfs law. Accounting was always used as a control tool. According to the waqfs law in Ottoman Empire, waqf was founded under the control of woman and waqf voucher called deed of trust of a pious waqf was given to the board of trustees. And the board of trustees was held responsible for works of the waqf. Imperial waqfs(waqfs whose founders are statesmen) depending upon waqf administration of state in terms of audit and annexed waqf (waqfswhose founders die and whose management passes on state because there is no heir) were subjected to regular control. Exceptional waqfs (waqfs that are founded by person) were in the position ofwaqfs controlled against corruption and similar case. The root cause of control of thewaqf was complete collection of waqf incomes and identifying whether these incomes were spent according to social purposes or not. Control mechanism ran as follows: Incomes and expenses of annual accounts of waqfs subjected to permanent control were reported by accountant and submitted to Muslim judge.  This financial report formed first stage. If necessary, the Muslim judge made benefit of another accountant and reviewed the records- this formed second stage- and submitted to Awqaf Administration in Istanbul. Accountants of Awqaf Administration reviewed and evaluated annual reports.

It is seen that if there had been a problem after audit, the punishment of all managers would have come into question including the replacement of trustee. There are samples showing that evaluation of financial reports can be made annually or in the course of replacement of manager. Awqaf Administration was made into Ministry of Awqaf and the waqf audit was made more consciously (Today’s General Directorate ofwaqfs). Ottoman Empire used an accounting method called staircase method during five hundred years in its state accounting. As the waqfs were audited periodically (until 19th century) by accountants knowing staircase method and working in state accounting cadre, this method was used in waqfs accounting. Today, there are thousands of accounting reports inwaqfsadministration. And it is seen that these reports are kept through staircase method. However, accounting method of these reports is not in real quality. It is seen that simple record method is used in accounting of reports in Anatolia, Thrace and Cyprus instead of the staircase method which is more difficult. However, accounting reports are always clear and suitable for the purpose of audit. It is seen that accountant in Ottoman Empire was raised within practice in cadre of state accounting. These cadres made the audit. Under these circumstances, how will be the explanation of keeping these waqfs’ accounting through staircase method and giving place to accountant’s fee in regular among expenses of waqfs whose number reaches ten in some parts of Istanbul. It is seen that this case can be explained by that accountants retiring from state accounting concern about these waqfs’ accounting. These retired accountants had probably their own bureaus, they taught their apprentices and they were pioneer of today’s independent accountant and financial advisor. And the final accounting reports that these persons prepared selflessly formed a mechanism providing control of waqfs. It was understood that there were informed and knowledgeable accountants and control mechanism depending upon a firm accounting system because they maintained their life in social purposes for centuries in these lands as a source of Turkish- Islamic custom.

Anahtar Kelimeler

Waqfs, Audit, Ottoman

Türk Vakıf Kültürünün Devamlılığının Dayanağı: Muhasebe(*)

Öz

Anadolu’da Türk – İslam kültürünün bir ürünü olarak ortaya çıkan vakıflar, Osmanlı’dan önce de vardır. Osmanlı’dan sonra da var olmaya devam etmektedir. Ama vakıf hukuku Osmanlılar döneminde olgunlaşmıştır. XIX. yüzyıl sonlarından itibaren yol, su, eğitim gibi vakıfların yüzyıllarca meşgul olduğu sosyal amaçları devlet üstlenmeye başlayınca vakıfların kültürel amaçlara yönelmeye başladığı görülmektedir. Çağdaş vakıf anlayışının hakim olduğu bugünkü Türkiye’de de vakıf kurumu devamlılığını sürdürmektedir. Bu bildiride Osmanlı dönemi uygulamaları ve muhasebeye verilen önem üzerinde durulacaktır.Türklerin hakim olduğu coğrafyada bin yıllık bir geçmişe sahip olan vakıfların uzun yaşamı, vakıflar hukuku çerçevesinde onların her zaman kontrol altında tutulması sayesinde mümkün olabilmiştir. Her zaman kontrol aracı olarak da muhasebeden yararlanılmıştır.

Anahtar Kelimeler

Osmanlı’da vakıf kurumu, muhasebe, denetim

Kaynakça

• Nazif Öztürk : Vakıflar Menşe-i ve Tarihi Gelişimi Açısından, Sayfa 82 vss., 1983, Ankara.
• Hüsnü Koyuncuoğlu: Para Vakıfları: Muhasebe Defterlerine Göre XVII. Yüzyıl İstanbul Uygulaması, Din Bilimleri Akademik Araştırma Dergisi, 2008, İstanbul.
• Ahmed Akgündüz : Vakıf Müessesesi, İkinci Baskı, Sayfa 56 vss., 328-329, 330-331,359 vss., 1996, İstanbul.
• Bahaddin Yedi Yıldız: Vakıf, Türkiye Diyanet Vakfı, İslam Ansiklopedisi, Cilt 42, 2012, İstanbul.
• Oktay Güvemli: Türk Devletleri Muhasebe Tarihi, Cilt 2, Sayfa 410-412, 2. baskı, 2000, İstanbul.
• Nazif Öztürk: Türk Yenileşme Tarihi Çerçevesinde Vakıf Müessesesi, Türkiye Diyanet Vakfı Yayını, Sayfa 67 vss., 1995, Ankara.
• Mustafa Haşim Altan: Belgelerle Kıbrıs Türk Vakıflar Tarihi, Cilt 1 ve 2, 1986, KKTC.
• Vehbi Karabıyık: Başbaki Kulu: An Auditor in the Ottomans, Paper, 12 th World Congress of Accounting Historians –WCAH- , July 20-24, 2008, İstanbul.
• C. Elitaş, M.Erkan, O. Aydemir: Accounting Method Used by Ottomans For 500 Years, 2008, Ankara.
• Oktay Güvemli, Batuhan Güvemli: The Birth and Development of an Accounting Method in the Middle East ( Merdiban Method), Paper, The Fifth Accounting History İnternational Conference, Banff Canada, August 9-11 2007.
• Sinan Ceco, Şeyma Aslıvar: İstanbul’un 100 Vakfı, İstanbul’un yüzleri, İstanbul Büyük Şehir Belediyesi, 2012.
• Seyit Ali Kahraman: Evkaf-ı Humayun Nezareti, Sayfa 6 vss., 2006, İstanbul.