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Development of the merdiban method in the ilkhanate state (1251 – 1353 a.d.) and it’s transition to the ottoman state accountancy

Listed author(s):
  • Güvemli, Batuhan
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    El estudio tiene como objetivo observar las novedades y mejoras del método Merdiban lo largo del tiempo que se benefician de los registros contables del Estado Iljanato y el Estado Otomano. Los resultados muestran que las relaciones políticas entre el Iljanato Estado y el Estado Otomano se puede considerar como el principal factor para la difusión del método Merdiban en el Oriente Medio. Algunas de las características comunes de estos Estados que contribuyeron a la colocación de este método se mencionan en el estudio. Algunas de las características comunes de estos Estados que contribuyeron a la colocación de este método se mencionan en el estudio. (The study aims to observe the developments and improvements of the Merdiban method over time by benefiting from accounting records of the Ilkhanate State and the Ottoman State. Findings show that the political relations between the Ilkhanate State and the Ottoman State can be considered as the main factor for the spread of the Merdiban method in the Middle East. Some of the common features of these states that contributed to the emplacement of this method are mentioned in the study. From an accounting history perspective these common features are factors that helped in the development of the method).

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    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): (2011)
    Issue (Month): 14 (June)
    Pages: 79-98

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    Handle: RePEc:dec:articl:2010-12:79-98
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