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

Şensoy, Fatma; Güvemli, Oktay

doi:10.1016/j.bar.2014.09.001

Cited by 4 publications

(5 citation statements)

References 4 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Arnold (2015), Dobie (2015) and McLean, McGovern and Davie (2015), however, focus on the United Kingdom. Sensoy, Sozbilir and Guvemli (2015) investigate the Middle East.…”

Section: Discussion Of Papersmentioning

confidence: 99%

The ‘internationalisation’ of accounting history publishing

Jones

Oldroyd

2015

The British Accounting Review

View full text Add to dashboard Cite

2015) 'The`internationalisation' of accounting history publishing.', British accounting review., 47 (2). pp. 117-123. Further information on publisher's website:http://dx.doi.org/10.1016/j.bar. 2014.11.003 Publisher's copyright statement: NOTICE: this is the author's version of a work that was accepted for publication in The British Accounting Review. Changes resulting from the publishing process, such as peer review, editing, corrections, structural formatting, and other quality control mechanisms may not be re ected in this document. Changes may have been made to this work since it was submitted for publication. A de nitive version was subsequently published in The British Accounting Review, 47, 2, June 2015, 10.1016/j.bar.2014.11.003. Additional information:Use policyThe full-text may be used and/or reproduced, and given to third parties in any format or medium, without prior permission or charge, for personal research or study, educational, or not-for-pro t purposes provided that:• a full bibliographic reference is made to the original source • a link is made to the metadata record in DRO • the full-text is not changed in any way The full-text must not be sold in any format or medium without the formal permission of the copyright holders.Please consult the full DRO policy for further details. delegates from across the world and 119 papers were presented -66% from academics from four countries (Italy, Turkey, UK and US). Most of these papers (75%) covered the period from 1800onwards. This paper sets out the contextual framework in which the papers presented at the World Congress should be viewed with particular reference to the problems faced by non-AngloSaxon academics trying to publish in English-language journals. It then introduces the papers accepted for the special issue, highlighting some of the overlapping themes. These papers cover a wider range of topics than is usual in English-speaking journals (two relating to British Shipbuilding, one on accounting developments from Mesopotamia to today, one on Japanese accounting in World War II and two on medieval accounting (in England and Turkey).

show abstract

“…Arnold (2015), Dobie (2015) and McLean, McGovern and Davie (2015), however, focus on the United Kingdom. Sensoy, Sozbilir and Guvemli (2015) investigate the Middle East.…”

Section: Discussion Of Papersmentioning

confidence: 99%

The ‘internationalisation’ of accounting history publishing

Jones

Oldroyd

2015

The British Accounting Review

View full text Add to dashboard Cite

show abstract

“…The organization of accounting in Russian government institutions in the fifteenth-seventeenth centuries had some similarities with that of the fourteenth century Middle East system described by Sensoy and Guvemli (2015). It was a complex system of accounting registers used in the Merdiven Method.…”

Section: The Oklad ('Plan') and Receipts And Expenditures Books Used mentioning

confidence: 93%

“…This book contained separate parts for the accounting of state receipts (per capita tax, income tax or sales tax) and expenditures (e.g. salaries, construction, and postal services) for 19 regions (Sensoy and Guvemli, 2015). Similar to the Russian system we describe, it was conceptually a single-entry system.…”

Section: The Oklad ('Plan') and Receipts And Expenditures Books Used mentioning

confidence: 99%

“…Similar to the Russian system we describe, it was conceptually a single-entry system. The expenditures in the accounting registry of the Ottoman Empire in the fourteenth century were divided into planned and uncertain expenditures (Sensoy and Guvemli, 2015); this division was also reflected in the accounting registers in Russia. Unlike the accounting system described by Sensoy and Guvemli, in Russia, these accounting registers were not associated with a journal and entries were not structured in them.…”

Section: The Oklad ('Plan') and Receipts And Expenditures Books Used mentioning

confidence: 99%

“…Studies on accounting methods used for the production and sale of alcohol are considerably less common (Blake et al, 1998; Viana and Rodrigues, 2006). Accounting methods in state-owned companies in Turkey were studied in the work of Sensoy and Guvemli (2015). Nelson (1990) describes the wine monopoly in the twentieth century.…”

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

Accounting in state-owned companies operated for the production and sale of alcohol in Russia in the fifteenth-seventeenth centuries

Sokolov

Karelskaia²,

Zuga

2019

Accounting History

View full text Add to dashboard Cite

The purpose of this study is to research the accounting method used in state-owned companies operated for alcohol production and sale in Russia in the fifteenth–seventeenth centuries. Such an accounting method was distinguished by a variety of registers and entries according to a single-entry bookkeeping system. By the seventeenth century, this method had provided a framework for the emergence of a complex accounting system based on the principles of cameral accounting. This study presents the history of an accounting method used in state-owned companies in Russia before the advent of double-entry bookkeeping.

show abstract

Accounting analysis of the Achaemenes archives: a summative content analysis

Namazi

Taak

2022

Accounting History Review

View full text Add to dashboard Cite

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

Cited by 4 publications

References 4 publications

The ‘internationalisation’ of accounting history publishing

The ‘internationalisation’ of accounting history publishing

Accounting in state-owned companies operated for the production and sale of alcohol in Russia in the fifteenth-seventeenth centuries

Accounting analysis of the Achaemenes archives: a summative content analysis

Contact Info

Product

Resources

About