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Imperial shipyard (tersane-i amire) in the ottoman empire in 17th century: management and accounting

Author

Listed:
  • Toraman, Cengiz
  • Güvemli, Batuhan
  • Bayramoglu, Fatih

Abstract

Las instituciones del Imperio Otomano se encontraban bajo control estatal. El astillero Imperial (Tersane-i Amire) estaba entre ellas. El astillero Imperial se estableció a finales del siglo 15 en el Cuerno de Oro (Halic), Estambul, y todavía hoy sigue funcionando. Este estudio examina la gestión y la infraestructura contable de los astilleros con el fin de comprender las razones de la interacción mutua entre la dirección y las prácticas contables del Imperio Otomano. Así, este estudio proporciona un marco para las prácticas de contabilidad en el Imperio Otomano al examinar un documento contable en relación con el Astillero Imperial en el año 1661 d.C. (Hegira 1071-1072). La evaluación de los documentos indica que la contabilidad tenía capacidad para satisfacer las necesidades del sector al que da servicio, aunque el concepto de costo no se desarrolla en la época estudiada. (The institutions of the Ottoman Empire were under state control. The Imperial Shipyard (Tersane-i Amire) was amongst them. The Imperial Shipyard was established at the end of the 15th century in the Golden Horn (Haliç) – Istanbul and today it continues to operate. This study examines the management and the accounting infrastructure of the shipyard in order to understand the reasons for the mutual interaction between the management and accounting practices of the Ottoman Empire. Thus, this study provides a framework for the state accounting practices of the Ottoman Empire by examining an accounting document regarding the Imperial Shipyard in the year 1661 A.D. (Hegira 1071-1072). Evaluation of the documents indicates that accounting has the ability to meet the needs of the sector which it services. But the concept of cost is not developed within the regarding era).

Suggested Citation

  • Toraman, Cengiz & Güvemli, Batuhan & Bayramoglu, Fatih, 2010. "Imperial shipyard (tersane-i amire) in the ottoman empire in 17th century: management and accounting," De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 13, pages 191-226, December.
    • Handle: RePEc:dec:articl:2010-12:191-226
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