ESTATE ACCOUNTING AS A PUBLIC POLICY TOOL AND ITS APPLICATION IN THE OTTOMAN EMPIRE IN THE 17TH CENTURY

被引：2

作者：

Toraman, Cengiz ^{[1
]}

Yilmaz, Sinan ^{[2
]}

Bayramoglu, Fatih ^{[1
]}

机构：

[1] Karaelmas Univ, Zonguldak, Turkey

[2] Anadolu Univ, Eskisehir, Turkey

来源：

DE COMPUTIS-REVISTA ESPANOLA DE HISTORIA DE LA CONTABILIDAD | 2006年 / 3卷 / 04期

关键词：

Ottoman Empire; accounting history; 17th century; estate accounting;

D O I：

10.26784/issn.1886-1881.v3i4.205

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

In the Ottoman Empire under specific conditions estate settlements and distribution entered the domain of the legal system. These conditions can be summarized as any of the below: The deceased owes money to the state, The deceased has no inheritors, There is a dispute between the inheritors, When there are children who must be legally protected. The objective of this study is to give information about estate accounting in the Ottoman Empire and present a sample from the 17th century. In the Ottoman Empire estate accounting and settlement served to maintain social order by ensuring the continuation of debt-credit relationship even when one of the parties died and also by ensuring the rightful discharge of estates between those with rights to the estate.

引用

页码：119 / 136

页数：18