An accrual-based state accounting method, titled Merdiban (Stairs) was born in the Middle East around the mid 8th Century. Throughout its eleven centuries of existence, the method was in a constant state of development and renewal to better suit the prevailing conditions of the time. Its first traces can be found in the accounting records of Abbasid State (750-1258 A.D.). A. Freihernn Von Kremer previously examined the accounting record mentioned in this paper in Vienna, 1876. The accounting method would later be improved by the Ilkhanate State from whom the Ottomans would acquire to further improve and use for centuries. This study aims to understand the initial stage of the Merdiban method by re-analyzing one of its earliest applications.
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Uluslararası
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