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.