OSMANLI DEVLETİNİN SOSYAL VE EKONOMİKHAYATINDA PARA VAKIFLARININ ROLÜ VEMUHASEBE UYGULAMALARI

Yakup ÜLKER; Cengiz Toraman

Article Details

OSMANLI DEVLETİNİN SOSYAL VE EKONOMİKHAYATINDA PARA VAKIFLARININ ROLÜ VEMUHASEBE UYGULAMALARI

Authors:

Yakup ÜLKER | Cengiz Toraman

Publisher:

Kyrgyz-Turkish Manas University

Journal:

MANAS Journal of Social Studies 2012 Vol.1 Issue 2, pp.55-84

Document Type:

Article

Publication Date:

5/2012

Document Language:

Turkish

Document ID (Org No.):

2000533303

Frequency:

Quarterly

pISSN:

1694-7215

Abstract:

 

This study investigates the ‘charitable foundations’ (cash waqf), which had major contributions to the economic and social life in the Ottoman State, from the accounting point of view. They provided services such as supporting and contributing to needy people, hospitals, education institutions, and communal kitches for poors in addition to building new hospitals and schools. They also used to finance businessmen in exchange for security. Those institutions are not investigated adequately yet despite they played very considerable role in their times and there are considerable archive sources about them. The study introduces how those institutions function, presents the basic dynamics of their operating, and explains how they are financed and finance. It discusses accounting applications especially with respect to how they managed ‘income and expense balance’ without allowing melting down their initial capital, provided by waqf founders.

 

Bu çalışma, Osmanlı Devleti’nde ekonomik ve sosyal hayata önemli katkıları olan para vakıflarını muhasebe bakış yönünden incelemektedir. Para vakıfları, bir yandan faaliyetleri için –iş adamlarının uygun bir ipotek karşılığında finansman ihtiyacını gidererek- gelir sağlamışlar; diğer yandan ise bu gelirlerle ihtiyaç sahiplerini, hastaneleri, eğitim kurumlarını ve aşevlerini desteklemişler; ilave olarak yeni hastane ve okullar yapmışlardır.

Article Details

OSMANLI DEVLETİNİN SOSYAL VE EKONOMİKHAYATINDA PARA VAKIFLARININ ROLÜ VEMUHASEBE UYGULAMALARI

Authors: Yakup ÜLKER | Cengiz Toraman

Publisher: Kyrgyz-Turkish Manas University

Journal: MANAS Journal of Social Studies 2012 Vol.1 Issue 2, pp.55-84

Document Type: Article

Publication Date: 5/2012

Document Language: Turkish

Document ID (Org No.): 2000533303

Frequency: Quarterly

pISSN: 1694-7215

Issues

Authors:

Yakup ÜLKER | Cengiz Toraman

Publisher:

Kyrgyz-Turkish Manas University

Journal:

MANAS Journal of Social Studies 2012 Vol.1 Issue 2, pp.55-84

Document Type:

Article

Publication Date:

5/2012

Document Language:

Turkish

Document ID (Org No.):

2000533303

Frequency:

Quarterly

pISSN:

1694-7215