Accounting for Procurement in the Ottoman Empire during the Early 18th Century
Journal: DergiPark (Istanbul University)
Year: 2012

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