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Estate accounting as a public policy tool and its application in the Ottoman Empire in the 17th century

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Author Info

  • Toraman, Cengiz
  • Yilmaz, Sinan
  • Bayramoglu, Fatih
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    Abstract

    Este estudio pretende informar sobre la contabilidad sucesoria en el Imperio Otomano, presentando una muestra originaria del siglo XVII. En el Imperio Otomano, la contabilidad sucesoria y la liquidación de herencias servía para mantener el orden social, asegurando la pervivencia de las deudas cuando una de las partes fallecía, así como el debido pago a terceros con derecho a bienes pertenecientes al patrimonio objeto de la herencia. 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.

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    Bibliographic Info

    Article provided by Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association. in its journal De Computis.

    Volume (Year): (2006)
    Issue (Month): 4 (June)
    Pages: 119-136

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    Handle: RePEc:dec:articl:2004-09:119-136

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    Web page: http://www.aeca.es/
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    Related research

    Keywords: Imperio Otomano; historia de la contabilidad; siglo XVII; contabilidad sucesoria. Ottoman Empire; accounting history; 17th century; estate accounting.;

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