Sakarya Üniversitesi İşletme Enstitüsü Dergisi

Yazarlar: Fırat ALTINKAYNAK

Konular:İşletme

DOI:10.47542/sauied.827160

Anahtar Kelimeler:Accounting History,Accounting Practices of the Ottoman State,Income and Expense of Fatih Mosque and Immaret's

Özet: Some political developments that took place during the Bayezid II period brought some structural arrangements regarding the economic and fiscal order. The need for recording and auditing that emerged with these developments enabled the development of the accounting practices of the Ottoman Empire during the reign of Sultan Mehmed the Conqueror to continue in the period of Bayezid II. In this study, it is aimed to emphasize the place and importance of the Ottoman Empire in the historical process of accounting in line with the developments in the period of Bayezid II. In line with this purpose, in this study, the developments in the government accounting system in parallel with the commercial life and fiscal structure during the Bayezid II period were discussed in general terms. Afterwards, the foundation records of Fatih Mosque and Imaret's Facilities were examined and the income and expenses of the foundation for the years 1489-1490 were classified and the situation of these income-expenses in today's financial reporting frameworks was discussed.

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