Development of the Merdiban Method in the Ilkhanate State (1251 - 1353 a.d.) and it's transition to the Ottoman State accountancy

Abstract

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. ABSTRACTThe 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. PALABRAS CLAVE:Estado Iljanato, Estado Otomana, Historia de la Contabilidad.

The state accounting doctrine book of the Middle East in the 14th century: Risale-i Felekiyye and its place in accounting culture

“…However, having been derived from this culture, circlets preserved their original form as 0 in the European numeral system. (Güvemli, Toraman, 2013).…”

“…As a result, the invention and the development of the method are only researchable by examining these three states. (Güvemli, 2011) …”

“…The method was developed during the Ilkhanate State era and several books were written that aimed to teach and present the method. (Güvemli, 2011). The Ilkhanid State was a short-lived state.…”

“…Especially during the reign of Gazan Khan (1295-1304) fiscal reforms were enacted that increased the necessity for detailed record keeping and the accounting system was further developed in light of this necessity. (Güvemli, 2011) The Mongols established a single monetary system, a single tax code, a uniform fiscal system and commercial law ending differences that inhibited the development of commerce.…”

“…In this manner revenues and expenditures for each province could be monitored by the central administration and similar ledgers were maintained for each province. Revenues and expenditures of the state could be determined through the information recorded in each department of the central accounting organization (Güvemli, 2011).…”