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

1. THE BIRTH OF THE MERDİVEN (STAIRS)
METHOD AS AN ACCOUNTING SYSTEM 1
1.1 The Analysis of the Political, Economical and Financial
Aspects of the Environment in which the Merdiven (Stairs) Method
Arose
Within the time period between 13th and 14th centuries, Ilhanians
appeared as a state established by the Mongols in Iran and for some time ruled
by the Turks and the Persians.
The economic developments of the Ilhanians, which were successful by
the end of the 13th century, came to a halt and then started to deteriorate. This
resulted in a reduction in agricultural production and scarcities of food and all
goods. The postal service established by the Mongols perished. But Gasan
Khan, together with his vizier Ali Shah, succeeded in reestablishing the
domestic order.
Islam spread out and became influential in the social structure during
the reign of Gazan Khan and his brother Oljayto. After the separation of West
Anatolia, Armenia and Georgia from the Ilhanians, the Ilhanians ruled a small
piece of land in Iran namely El Jazeera until the late 14th century and then
disappeared from the scene of history (Islam Ansiklopedisi, 1993; Spuler,
1987; Uzunçarşılı, 1988).
It is essential to distinguish the second half of the 13th century, which
is the first half of the sovereignty period, from the 14th century, which is the
sovereignty period itself of the Ilhanians. In the late second half of the 13th
century, as mentioned above, the spoiled state system was reconstructed
during the nine year reign of Gasan Khan between 1295 and 1304. This
reconstruction, which influenced the Seljukians and the Ottomans to a certain
extent, includes the great innovations of those times in terms of finance
administration.
1 In this study, It has been benefited from Oktay Güvemli , his studies and sources widely with his
permission. Also, we thank to Prof.Dr. Oktay Güvemli for his kindly support and help.
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