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bereketli topraklarıyla tarih boyunca çeşitli uygarlıkların çekim merkezi olmuştur. Anadolu ile Mezopotamya arasındaki ilk ticaret MÖ 2400-2300 yılları civarında Akadlı Sargon döneminde başlamıştır. MÖ 2000’li yıllarda Asurlu tüccarlar Anadolu’da bir koloni sistemi kurarak ticareti sistemli ve organize hale getirmişlerdir. Asur devleti ile Anadolu arasında yapılan ticaretin sorunsuz işleyebilmesi için Asurlular Anadolu’da o dönem etkin olan yerel krallıklar bünyesinde kārum isimli büyük ve wabartum isimli küçük ticaret merkezleri kurmuşlardır. Son yapılan çalışmalar ile beraber bu ticaret merkezlerinin sayısının 40’ın üzerinde olduğu saptanmıştır. Bütün bu kārum ve wabartum’ların merkezi bugün Kayseri sınırları içerisinde bulunan Kültepe-Kaniš kārum’udur. Kaniš kārum’u organizasyonu içinde bulunan bēt karim isimli yönetim merkezi tüccarlar ile yerel halk arasında yapılan ticaretin kurallarının belirlenmesi, anlaşmazlıkların çözülmeye çalışılması, tüccarlar arasındaki ilişkilerin düzenlenmesi, tüccarlarla yerli krallar arasındaki ilişkilerin tanzimi gibi işleri yapmaktaydı. Kültepe’de yapılan kazılarda bugüne kadar yaklaşık 23.500 tablet çıkarılmıştır. Kültepe’de elde edilen tabletlerin büyük çoğunluğu tüccarların kişisel ticari kayıtlarından oluştuğundan tabletlerdeki bilgiler sosyal, hukuki ve ekonomik yönden dönemi aydınlatacak borç alacak ilişkisini ortaya koyan senetler, ticari sözleşmeler, ortaklık belgeleri, mahkeme tutanakları, iş mektupları, gibi belgelerden oluşmaktaydı. Bu tabletlerin satır aralarından o dönemin günlük hayatı ve yerel krallıklar ile koloni teşkilatının yönetim şeklinin aydınlatılmasına ışık tutacak bilgiler elde edilmektedir. Anadolu ile Mezopotamya arasındaki uluslararası ticaret 255 yıl devam etmiş, sebebi bilinmeyen bir şekilde sona ermiştir. Bu çalışmada yaklaşık 4000 yıl öncesine ait, Anadolu’daki ticari kuralların oluşmasını sağlayan kārum dairesinin görev, yetki, sorumlulukları, ticari hayat içerisindeki fonksiyonu ve günümüz ticari kurumlarına olan benzerlikleri araştırılmaktadır. Bu çalışmayla elde edilen veriler ile muhasebe ve finans tarihinin yazımına katkı sağlanması hedeflenmektedir.
With its prosperous land, it has been the center of attraction of various civilizations throughout history. The first trade between Anatolia and Mesopotamia began around the year 2400-2300 BC in the Age of Sargon. In the 2000s BC, the Asyria traders established a colonial system in Anatolia to make the trade systemic and organized. In order to be able to process the trade between the Assyrian state and Anadolu without problems, the Assyrians established large and small trade centers called Kārum and wabartum within the local kingdoms that were active at the time in Anadolu. According to recent studies, the number of these trading centers is over 40. The center of all these curts and wabartums is the Kültepe-Kaniš curts, which are now within the Kayseri borders. Kaniš Kārum’s organization, the administration center called Bēt karim, was doing things such as determining the rules of trade between traders and the local people, trying to resolve disputes, arranging relations between traders, and developing relations between traders and the local kings. At the same time, there have been approximately 23,500 tablets. The vast majority of the tablets obtained in Kültepe consisted of traders’ personal commercial records, and the information on the tablets consisted of documents such as signatures, trade contracts, partnership documents, court statements, business letters, which revealed the relationship to receive debt to illuminate the period in a social, legal and economic way. From the lines of these tablets, information is obtained to illuminate the daily life of that period and the form of governance of the local kingdoms and colonial organizations. The international trade between Anatolia and Mesopotamia lasted 255 years, and the reason was unknown. This study explores the duties, powers, responsibilities, function in the business life and similarities with today’s commercial institutions of the carum apartment, which is about 4000 years ago, which ensures the formation of the commercial rules in Anatolia. It is intended to contribute to the writing of the data obtained by this study and accounting and financial history.
Anatolia has been the center of attractive of various civilizations throughout history with its rich underground resources and fertile lands due to its intercontinental transit route location. The first trade between Anatolia and Mesopotamia began in the period of Sargon of Akkad in BC around 2400-2300. In the 2000s, Assyrian merchants established a colonial system in Anatolia and made trade systematic and organized. Assyrians established large commercial centers called kārum and small trade center called which operated in the local kingdoms in Anatolia. Together with the recent studies, it has been determined that the number of these trade centers has been over more than 40. The center of all these kārum and wabartums was Kültepe/Kaniš kārum, which is located near Kayseri city center. Headquarter named Bēt kārim within organization of Kaniš kārum the organization was doing tasks such as determining the rules of trade between merchants and local people, trying to solve disagreements, arranging relations between traders, arranging relations between merchants and domestic kings. So far, approximately 23,500 tablets have been unearthed during excavations in Kültepe. Because the majority of the tablets obtained in Kültepe are composed of the personal trade records of the traders, information on tablets consists of documents such as commercial papers, commercial contracts, partnership documents, court minutes and business letters, which show the relationship between debtor and creditor and which will shed light the period in terms of social, legal and economic. Between the lines of these tablets, the Information that shed light on the illumination of the daily life of that period and the local kingdoms and the management of the colonial organization can be obtained. This international trade between Anatolia and Mesopotamia continued for about 255 years and ended for an unknown reason for us. In this study the duties, powers and responsibilities of the kārum office, which provided the establishment of commercial conditions in Anatolia for about 4000 years ago and its function in commercial life and its similarities with today's commercial institutions were investigated. It is aimed to contribute to the writing of accounting and finance history with the data obtained from this study.
Alan : Güzel Sanatlar; Hukuk; İlahiyat; Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Uluslararası
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