Özet:

This paper focuses on the financial administrations of Turkish States between the 8th and 13th centuries. The first period (8th and 11th centuries) is examined within the financial administrations of the Göktürk State (552 – 745 A.D.) and the Uygur State (742 – 840 A.D.) as they created Turkish phrases within their financial administrations. Concepts like ethics and state integrity were evolved in the Karahan State (840 – 1211 A.D.) period. Arabic and Persian cultures influenced financial administration of the Karahan State. Financial administration was replaced with the Divan (council) system in the Gazneliler State (963 – 1187 A.D.). Thus, it is observed that the Abbasids influenced the financial administration of the Samani State (875 – 1005 A.D.). The second period is between 12th and 13th centuries. Because of its geographical status, financial administration specialties of the Golden Horde State differ from other Turkish states. It is observed that the Ilkhanate State (1256 – 1353 A.D.), a Mongol state, influenced the Ottomans financial, organizational and accounting structure. It is observed that the Seljuk State (1040 – 1308 A.D.) improved and benefited from the financial administration experiences of previous Turkish states and transferred those experiences to the Ottomans. This paper does not focus on the financial administration structure of the Ottomans. Ottoman State’s (1299 – 1922 A.D.) financial administration structure was developed within six centuries. Because of its scale and depth, it needs to be examined separately

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