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

Cengiz  Toraman; Sinan  Yilmaz

doi:10.26784/issn.1886-1881.v3i4.205

Authors

Cengiz Toraman
Sinan Yilmaz

DOI:

https://doi.org/10.26784/issn.1886-1881.v3i4.205

Keywords:

Ottoman Empire, accounting history, 17th century, estate accounting

Abstract

In the Ottoman Empire under specific conditions estate settlements and distribution entered the domain of the legal system. These conditions can be summarized as any of the below:

-The deceased owes money to the state,

-The deceased has no inheritors,

-There is a dispute between the inheritors,

-When there are children who must be legally protected.

The objective of this study is to give information about estate accounting in the Ottoman Empire and present a sample from the 17^th century. In the Ottoman Empire estate accounting and settlement served to maintain social order by ensuring the continuation of debt-credit relationship even when one of the parties died and also by ensuring the rightful discharge of estates between those with rights to the estate.

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