IDEAS home Printed from
   My bibliography  Save this article

Imperial shipyard (tersane-i amire) in the ottoman empire in 17th century: management and accounting


  • Toraman, Cengiz
  • Güvemli, Batuhan
  • Bayramoglu, Fatih


Las instituciones del Imperio Otomano se encontraban bajo control estatal. El astillero Imperial (Tersane-i Amire) estaba entre ellas. El astillero Imperial se estableció a finales del siglo 15 en el Cuerno de Oro (Halic), Estambul, y todavía hoy sigue funcionando. Este estudio examina la gestión y la infraestructura contable de los astilleros con el fin de comprender las razones de la interacción mutua entre la dirección y las prácticas contables del Imperio Otomano. Así, este estudio proporciona un marco para las prácticas de contabilidad en el Imperio Otomano al examinar un documento contable en relación con el Astillero Imperial en el año 1661 d.C. (Hegira 1071-1072). La evaluación de los documentos indica que la contabilidad tenía capacidad para satisfacer las necesidades del sector al que da servicio, aunque el concepto de costo no se desarrolla en la época estudiada. (The institutions of the Ottoman Empire were under state control. The Imperial Shipyard (Tersane-i Amire) was amongst them. The Imperial Shipyard was established at the end of the 15th century in the Golden Horn (Haliç) – Istanbul and today it continues to operate. This study examines the management and the accounting infrastructure of the shipyard in order to understand the reasons for the mutual interaction between the management and accounting practices of the Ottoman Empire. Thus, this study provides a framework for the state accounting practices of the Ottoman Empire by examining an accounting document regarding the Imperial Shipyard in the year 1661 A.D. (Hegira 1071-1072). Evaluation of the documents indicates that accounting has the ability to meet the needs of the sector which it services. But the concept of cost is not developed within the regarding era).

Suggested Citation

  • Toraman, Cengiz & Güvemli, Batuhan & Bayramoglu, Fatih, 2010. "Imperial shipyard (tersane-i amire) in the ottoman empire in 17th century: management and accounting," 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 13, pages 191-226, December.
  • Handle: RePEc:dec:articl:2010-12:191-226

    Download full text from publisher

    File URL:
    Download Restriction: no


    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:2010-12:191-226. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Izaga García, Juan). General contact details of provider: .

    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 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.

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

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.