Turkish Economic Review Volume 4 September 2017 Issue 3
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Turkish Economic Review www.kspjournals.org Volume 4 September 2017 Issue 3 An alternative use of accounting books: Analyzing Ottoman foundations By Ayşenur KARADEMİR †1 Abstract. In this thesis, accounting books were used as an alternative way to analyzing Ottoman foundations. Although this kind of documents originally were prepared to register foundations’ incomes and expenditures, they had various information about the period they belonged to. Particularly accounting books for the foundations which were built by Ottoman sultans, their family members or government officials have been more crucial. They were usually managed and audited by state officials, supported when they were in need, employed people around the government. In other words these kind of Ottoman foundations were not independent from economic, social or political aspects of the Empire. Moreover accounting books could be benefited understanding the foundations’ structure, management, wealth and public services. In this study Kethuda Canfeda Hatun Foundations to be decided to analyze according to seventeenth century accounting books. She had been in Sultan Murad III.’s (1574-1595) imperial harem as an administrative manager during late sixteenth century. She built foundations in Istanbul, Ottoman Izmit and Egypt. The accounting books belonged to these foundations are in Prime Ministery Ottoman Archive (BOA Başbakanlık Osmanlı Arşivi) in Istanbul, have been used original first hand sources in this study. Keywords. Accounting books, Ottoman foundations, Kethuda Canfeda Hatun foundations, Ottoman foundation analyzing methods, Seventeenth century, Ottoman Empire. JEL. F43, N10, O10. Highlights * Archive documents at Prime Ministery Ottoman Archive (BOA Başbakanlık Osmanlı Arşivi) were scanned. Related documents were identified. * They were translated into modern Turkish from Ottoman siyakat (special hand-writing style that was used to keeping account books during Ottoman era.). * Related literature was reviewed for Ottoman economics history and seventeenth century. * As a result, account books of foundations which were built by Ottoman sultans or government official could be benefited to understand their structure, management and profile. They were not independent from Empire’s economic and social life. Summary n this thesis, accounting books were used as an alternative way to analyzing Ottoman foundations. Although they contain plentiful information about the I time when were prepared, researchers usually do not prefer to work on them. The most common reason is that account books in Prime Ministery Ottoman Archive (BOA) usually do not follow a time series to analyze the Ottoman 1† This summary depends on the doctoral thesis which has been titled “Social and Economic Aspects of Kethuda Canfeda Hatun Foundations”, was completed by advisory of Prof. Dr. Erol ÖZVAR in Social Sciences Institute, Department of Economy, in Marmara University. Thesis defense was made in 23.08.2017 to the Jury and accepted. The original language is Turkish and the thesis is consisted of 241 pages. 90 456 2331200 . [email protected] Turkish Economic Review foundations. In recent years this understanding has started gradually changing. The earliest studies on Ottoman foundations’ account book were made by Ömer Lütfi Barkan. In his work he translated the account books into modern Turkish for Fatih Soup Kitchen (Fatih İmareti Tesisleri) by the year 1489-1490 and Ayasofya Mosque and Eyup Tomb by the year 1489-1491 (Barkan, 1962; Barkan, 1963). Although these papers displayed how the account books of the foundations were, they were not used to analyze them. After these remarkable studies the account books were not studied around forty year. At the beginning of this century Güran and Orbay are the academics who focused on account books of the foundations which were built by Ottoman sultans (Güran, 2006; Orbay, 2006). They have proved that the account books could be used analyzing the foundations as much as the period when were prepared. In literature on Ottoman foundations vakfiyyes (deed of the pious foundation) have been used to as main document. In sharia law a vakfiyye should be legalised by a jury (kadı) in front of witnesses at the beginning. A vakfiyye should be included each detail of a foundation such as what the endowments are, what its incomes, where and how they should be spend, who will be the manager of the foundation currently then forever. Although a vakfiyye is a crucial document for a foundation, it only displays information at the beginning. On the other hand, the account books are the documents which demonstrate the changes in time. This is the main difference between vakfiyyes and account books of the foundations. This is why Barkan describes them as the diaries of the foundations. In this thesis Kethüda Canfeda Hatun’s foundations’ account books have been benefited as main sources. Although the vakfiyyes of the foundations were searched in Prime Ministery Ottoman Archive, Topkapı Sarayı Müzesi Arşivi (Topkapı Palace Museums’s Archive) and Vakıflar Genel Müdürlüğü Arşivi (Directorate General of Foundations Archive) they could not be found. They may not be classified yet or may have been lost. However details of the registers in the account books provide various details about Kethüda Canfeda Hatun Foundations. The expenses’ registers in particular. They contain detailed information about the endowments, people’s profile who worked for the foundations, administrative structure. They also provide that how much and what for theKethüda Canfeda Hatun foundations spent , how it had changed in years. In this way it could be understood that there were a few endowments which were built by Canfeda Hatun, then destructed in time and forgotten (BOA, MAD.d.01703) . As a result it could be said that if the vakfiyye of a foundation was disappeared the account books still are the sources with genuine details. There are four chapters in this thesis. In the first chapter,related literature has been reviewed for Ottoman foundations. Although Ottoman foundations were economic and social institutions they were based on sharia law. The main structure of the institution were framed by the Islamic law such as keeping the account books, choosing a manager, who should be paid etc. As a result in the first chapter the institution have been explained from the view of Islamic law, history and economy from multidisciplinary fields. The second chapter of the thesis is about Kethüda Canfeda Hatun’n life. However the documents in the archives do not have any information about her life but her foundations. At this point benefited sources about her life have been sixteenth century chronicles. Selaniki’ History and Mustafa Âli’s Künhü’l Ahbar in particular. In the third chapter Canfeda Hatun’s foundations have been described according to the account books. The main titles in this chapter are the incomes and the expenses of the foundations. Firstly all the registers translated into modern Turkish one by one for this chapter. Then the specific details of the foundations’ have been identified. In the fourth chapter this incomes and expenditures have been compared, Canfeda Hatun foundations have been analyzed. This thesis highlights that the account books of the foundations could be benefited as main sources when the lack of its vakfiyye. TER, 4(4), A. Karademir, p.439-443. 440 Turkish Economic Review References I. 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