Detailed Tax Farm Registers and Arrears Registers as Sources of the Waqfs' Financial Analyses

Orbay, Kayhan

doi:10.1556/aorient.58.2005.4.2

Cited by 4 publications

(2 citation statements)

References 7 publications

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“…Parallel to Napier's (2009, p.121) note on Islamic accounting research, historical studies into waqf accounting are also still developing (see Alper & Başdar, 2008;Kuruca, 1995;and Orbay, 2005 for examples of waqf accounting). By combining theory with research insights, this article has extended the scope of accounting history literature on the subject by examining the emergence of accounting and accountability practices in Sultan Süleyman Waqf in the early nineteenth cen tury.…”

Section: Discussion and Concluding Remarksmentioning

confidence: 99%

Operating regimes of the government: Accounting and accountability changes in the Sultan Süleyman Waqf of the Ottoman Empire (The 1826 Experience)

Yayla

2011

Accounting History

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Following Foucauldian accounting research, this article analyzes the relationship between accounting changes and “governmentality” practices by examining the accounting and accountability changes in the Sultan Süleyman Waqf of the Ottoman Empire in accordance with the restructuring regulations of Evkaf-ı Humayun Nezareti, established in 1826 for the purpose of the centralization of waqfs. It is argued that accounting was a technique in the hands of the Ottoman government that facilitated the translation of imperial objectives of the 1826 regulation into practice, the formation of the waqf in tune with government’s desired outcomes, and the construction of governable bodies, as well as providing a controlling device from a distance (Latour, 1987; Miller & Rose, 1990). This article also aims to show how accounting and accountability techniques were used to make people calculable in the organizational spaces of an Islamic state standing in history (Foucault, 1991a). Thus, this article adds to the Foucauldian understanding of the role and functioning of accounting by examining a non-western oriented setting.

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Section: Discussion and Concluding Remarksmentioning

confidence: 99%

Operating regimes of the government: Accounting and accountability changes in the Sultan Süleyman Waqf of the Ottoman Empire (The 1826 Experience)

Yayla

2011

Accounting History

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“…Fiyat değişimlerine bir örnek vermek amacıyla Başbakanlık Osmanlı Arşivi'nde Maliyeden Müdevver tasnifinde yer alan MM 1144 numaralı defter-i mukâta'ât'a bakabiliriz (Orbay, 2005). Bu defter II.…”

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Tari̇hsel Fi̇yatlarin Elde Edi̇lmesi̇ Ve Endekslemeler Konusunda Bazi Notlar

Orbay¹

2008

Ankara Üniversitesi Dil Ve Tarih-Coğrafya Fakültesi Dergisi

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Osmanlı Bosna’sı Para Vakıfları, 1526-1914: Sermaye Seviyeleri Üzerinden Bir Karşılaştırma

Altay

2022

Vakıflar Dergisi

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The main purpose of this study is to examine cash waqfs established in Ottoman Bosnia from the first decades of the sixteenth century to the First World War. In a first attempt towards employing a new dataset, this study constructs capital levels from the cash waqf contracts (waqfiyyas) from registers of Bosnia and uses the data to establish comparative research by periods, and socioeconomic status of the founders. Although the data has its limitations, this study uses descriptive analysis to present the main features of Bosnia cash waqfs, focusing on titles of founders, towns, profit shares, and numbers of witnesses in contracts. All in all, the findings suggest that cash waqfs of titled individuals and males had higher capital compared to untitled individuals and females, while a convergence emerged from the nineteenth century. The dataset used in this study indicates the proliferation of cash waqfs in Ottoman Bosnia, particularly from the second half of the eighteenth century.

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Detailed Tax Farm Registers and Arrears Registers as Sources of the Waqfs' Financial Analyses

Cited by 4 publications

References 7 publications

Operating regimes of the government: Accounting and accountability changes in the Sultan Süleyman Waqf of the Ottoman Empire (The 1826 Experience)

Operating regimes of the government: Accounting and accountability changes in the Sultan Süleyman Waqf of the Ottoman Empire (The 1826 Experience)

Tari̇hsel Fi̇yatlarin Elde Edi̇lmesi̇ Ve Endekslemeler Konusunda Bazi Notlar

Osmanlı Bosna’sı Para Vakıfları, 1526-1914: Sermaye Seviyeleri Üzerinden Bir Karşılaştırma

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