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An Accounting System Used Between 14Th and 19Th Centuries in the Middle East: the Merdiven (Stairs) Method

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An Accounting System Used Between 14Th and 19Th Centuries in the Middle East: the Merdiven (Stairs) Method AN ACCOUNTING SYSTEM USED BETWEEN 14TH AND 19TH CENTURIES IN THE MIDDLE EAST: THE MERDİVEN (STAIRS) METHOD Erkan, Mehmet- Assist.Prof.Dr. Afyon Kocatepe University, İ.İ.B.F.- AFYONKARAHİSAR Address: Afyon Kocatepe University, İ.İ.B.F.- Campus of ANS, AFYONKARAHİSAR- TURKEY Tel: +90 272 228 12 92 (223) Fax: +90 272 228 12 92 E-mail: [email protected] Aydemir, Oğuzhan- Assist.Prof.Dr. Afyon Kocatepe University, İ.İ.B.F.- AFYONKARAHİSAR Address: Afyon Kocatepe University, İ.İ.B.F.- Campus of ANS, AFYONKARAHİSAR- TURKEY Tel: +90 272 228 12 92 (223) Fax: +90 272 228 12 92 E-mail: [email protected] Elitaş, Cemal- Assist.Prof.Dr. Afyon Kocatepe University, İ.İ.B.F.- AFYONKARAHİSAR Address: Afyon Kocatepe University, İ.İ.B.F.- Campus of ANS, AFYONKARAHİSAR- TURKEY Tel: +90 272 228 12 92 (223) Fax: +90 272 228 12 92 E-mail: [email protected] 1 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 3 SYSTEME DE LA COMPTABİLİTÉ AU MOYEN ORİENT ENTRE LES SIECLES XIV ième et XIX ième: PROCÈDÈ DE L’ÈCHELON RÉSUMÉ: Il ya plusieurs procédés de comptabilité utilisées depuis des siècles durant l’histoire de l’humanité. Certains procédés ont fini leurs vies et ont pris leurs places dans l’histoire. L’un de ces procédés est celui du système de l’échelon dont l’Etat de Ilhanlı et L’Empire Otoman ont profité durant les siècles. Le but de cette communication est examiner la naissance et le développement de ce système d’échelon. Ce système est né de certains besoins: Les Etats mentionnés ci- dessus ont voulu tenir toujours vive les sources d’impôts et survivre leurs productivités. Dans cette communication, on a donné le lieu aux applications de L’Etat de Ilhanlı et au procéssus de développement à l’Empire Otoman. Pendant le travail on a pris en considération les livres de comptabilité de l’Empire Otoman. Au XIX ième siècle, on a passé au procédé d’enregistre double. On a donné le lieu à cette histoire de ce passage à la fin de la communication. Mots Clés: Procédé d’Echelon, Comptabilité à l’Etat d Ilhanlı et à l’Empire Ottoman Comptabilité d’Etat 4 1. THE BIRTH OF THE MERDİVEN (STAIRS) METHOD AS AN ACCOUNTING SYSTEM1 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. 5 Although Ilhanians State was a short-lived one, it played a significant role in history in terms of its relationships with Seljukians and its influence on the Ottomans. Besides, İlhanians are important for the history of accounting. In addition to their political activities in the region, the Ilhanians improved the business environment during their term of reign. They carried on the efforts for preserving and improving trade, which started during the Mongols. The fact that in the letter that Ahmed Khan sent to the sultan of Egypt, Klavun (between 1282 and 1284), he mentioned the tradesmen as “the basis of the state” reflects the importance attached to trade. Tabriz, which was the capital city of Ilhanians at those times, was a towering city commercially. As the Ilhanians were active in political and economical affairs in their regions, the analysis of their financial structure is necessary. In the analysis of the financial structure, there seems to appear three sides. The first one is the grand vizier who is the most powerful person in the state management. Grand Vizier is responsible for the financial affairs. Despite this, from time to time grand vizier was discharged from this duty. Bertold Spuler says that financial affairs caused many problems in state management and thus except for Ali Shah, who was the vizier of Gazan Khan, all the viziers were executed (Spuler, 1987, 308). The second is the Grand Council. Grand Council is the most authoritative foundation in state management. The chairman is the Grand Vizier, namely “Sahibi Divan-ı Memalik” in this council. Administrative, military and financial decisions were taken in this council. The third is the “Defterdari Memalik ve Müstevfi” which is the official title of Minister of Finance. This person is responsible for the bookkeeping records and managing the income and expenditure of the state. Ilhanians adopted a provincial system. Apart from the provinces, Ilhanians also ruled the affiliated states. The sultans of these affiliated states acted as if they are autonomous. Moreover, they collected taxes. Nevertheless, for “haraç”, which is a kind of tax collected for the Ilhanians, officials called “başkak” were charged in these countries. Apart from giving “haraç”, they were required to do military service for the Ilhanians. A great deal of income had to be drawn to provide a huge military power with clothing, nutrition and armament, creating a safe and smooth route so that the existing trade order could run properly, running of the postal system and paying 6 the salaries of the officials country-wide and abroad. Therefore, a highly organized financial system of income and expenditure of the state was a must. Spuler explains in detail the corruptions that led to maladministration of finance before Gazan Khan (Spuler, 1987, 308). While the civil war that broke out during this period led to a great reduction in tax incomes, the corruptions in collecting tax resulted in the deterioration of the financial system of the state (Güvemli, 1995, 217-218). Gazan Khan ascended the throne at such a hard time. First of all, Gazan Khan restored the financial structure and improved the bookkeeping system related to the income and expenditure of the state. Ilhanian tax officials used to go to villages to collect tax at harvest times. At these times some people were assigned as watchmen to inform the villagers beforehand. When they were informed, the males used to leave the village. The tax officials would get surprised when they met only women and children. As they did not consider the women as addresses, they would not collect tax. This led to a regression in the financial structure meanwhile the sexual harassment of some officials towards females created discomfort. After being ascended to the throne Gazan Khan reformed the financial system. One of the solutions he found was about collecting tax from the villagers. Gazan Khan erected a smooth stone or a planished wood near the gate of all villages. On these, the amount of tax that the village had to pay for that year and the following year were written. Thus, for the first time in history a tax board and an accrual system were used and these solved problems of collecting tax to a certain extent. These explanations show that the Ilhanians had a developed economics and a strong financial system.
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