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


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


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:2004-09:119-136

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