IDEAS home Printed from https://ideas.repec.org/a/dec/articl/2004-08119-136.html
   My bibliography  Save this article

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

Author

Listed:
  • Toraman, Cengiz
  • Yilmaz, Sinan
  • Bayramoglu, Fatih

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.

Suggested Citation

  • Toraman, Cengiz & Yilmaz, Sinan & Bayramoglu, Fatih, 2006. "Estate accounting as a public policy tool and its application in the Ottoman Empire in the 17th century," De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 4, pages 119-136, June.
  • Handle: RePEc:dec:articl:2004-08:119-136
    as

    Download full text from publisher

    File URL: http://www.decomputis.org/dc/articulos_doctrinales/toraman_yilmaz_bayramoglu4.pdf
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:dec:articl:2004-08:119-136. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Izaga García, Juan (email available below). General contact details of provider: https://edirc.repec.org/data/aecaaea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.