an accounting system used between 14th and 19th centuries in the ...

AN ACCOUNTING SYSTEM USED
BETWEEN 14TH AND 19TH CENTURIES
IN THE MIDDLE EAST:
THE MERDİVEN (STAIRS) METHOD
ABSTRACT
In the history of accounting, there have been a number of accounting
methods which were used for centuries before they took their place in the history
having completed their mission. One of these methods is the Merdiven (Stairs)
Method used for centuries in the Middle East first by the Ilhanians, then by the
Ottomans. This paper aims to analyze and evaluate the generation and
developmental processes of the Merdiven (Stairs) method used between 14th and
19th centuries.
This method is an administrative accounting method born out of the needs
of making the tax sources constant, following the strategies for the continuity of
efficiency and controlling the expenses of the state. This paper also refers to the
teaching resources for accounting about the application of the Merdiven (stairs)
method in the Ilhanians and attempts to explore the developmental process of this
method in the Ottomans through bookkeeping records of Ottomans.
Finally, the history of the transition from the Merdiven (stairs) method to
double-entry bookkeeping method in the 19th century is also examined in the last
section of this paper.
Key Words: Merdiven (Stairs) Method, Accounting in the Ilhanians and
the Ottomans, Admnistrative Accounting
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