Abstract:

Anatolian accounting culture was born and developed within the framework of this method. At the end of the 13th century and beginning of 14th century, first the Seljuk Empire then the Ottomans paid tributes to the Ilkhanate. These two Turkish States got their fiscal practices and state accounting practices from the Ilkhanate during that period. Based on this interaction, fiscal management and state accounting practices were developed in Anatolia within the framework of the Persian culture. The Ottoman Empire completed the nativity of fiscal management and practices of the Merdiban method between the years of 1350 and 1450. However, the first archival sources related with state accountancy begin with the conquest of Istanbul in the year 1453. This paper analyses documents and codes of laws in order to show the usage of the merdiban method before the 1450s in Anatolia. Documents belonging to 15th century indicate that the establishment and recognition period of the Merdiban method was through the beginning of the 16th century. Thus, this method saw its maturation and perfection phases in the 16th century

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