Abstract:

This study deals with a comparison of the court of accounts (divan-ı muhasebat), which was established in the second half of the 19th century in the Ottoman public finance system and was responsible for examining and approving the compliance of the state revenues and expenditures with the budget and legal provisions, with those of Austria-Hungary, Germany, Belgium, France, England, and Italy in the same period. This comparison was carried out based on the reports kept in the early 1900s and the works written at that time, focusing on the historical development of the court of accounts, as well as its authorities and organization. The study reveals that in all other states, including the Ottoman State, the court of accounts was established to examine the state revenues and expenditures. The study, however, emphasizes that there are some differences among countries in terms of both historical processes as well as tasks and organization. The court of accounts in Ottoman State, Germany, France, and Belgium, for instance, also undertook the judgment in addition to other tasks mentioned above. The head of accounts of the Belgian court was appointed for every six years, while the head of the court of accounts in the Ottoman State, Germany, and France was employed for lifelong.