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

Abstract

En el Imperio Otomano, bajo ciertas circunstancias, la herencia y adjudicación de los patrimo nios eran objeto de atención legal. Tal hecho se producía siempre que se daba una de las siguientes circunstancias:-El difunto debía dinero al estado.-El difunto no tenía herederos.-Existían discrepancias entre los herederos.-Había menores que debían ser protegidos legalmente.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.

Defining Islamic accounting: current issues, past roots

“…Turkish scholars (for example, Çizakça, 1995;Orbay, 2005;Toraman et al, 2007;Yayla, 2007a) have studied the records of waqfs (similar to charitable foundations), 10 which survived because these entities were established with perpetual endowments, and were subsequently (in many regions) taken over by the state. Ottoman archives have also preserved estate accounts of deceased persons, and Toraman et al (2006b) have examined the form and content of these documents. Toraman et al (2006a) have studied the accounts of a large Ottoman business, the Eregli Coal Company, during the 1840s.…”

survey of published works in De Computis (2004-2019)

“…We put the paper in the cost and management category because the research aimed to demonstrate Russia's cost accounting culture in the 17 th century. Toraman et al (2006) demonstrate a specific accounting practice of the Middle Eastern taxation culture. We could place the paper in the accounting applications or the taxation topics.…”

“…In the first eleven years of the journal, only six articles were published. Toraman et al (2006) emphasize specific taxation practices like the inheritance taxes in the Middle East during the 17 th century, while Cámara-Barroso and Cámara de la Fuente, (2011) examine the tax regulations in Spain in the 1990s.…”