Interview to Esteban Hernández Esteve conducted by prof. Oktay Güvemli, convenor of the 12th WCAH.

Interview to Esteban Hernández Esteve conducted by prof. Oktay Güvemli, convenor of the 12th WCAH.interview, Accounting history.

Waqfs and State Accounting Systems in the Ottoman Administration

Osmanlı İmparatorluğu’nda vakıfların iki önemli dayanağı vardır. Bunlardan ilki hukuk düzenidir. İkincisi de muhasebe kontrolüdür. Muhasebe kontrolü, vakfın bulunduğu yerde tutulan muhasebenin yıllık gelir ve gider kayıtlarının, kadı kontrolünden geçtikten sonra merkez muhasebesine gelmesi ve orada gelir gider defterinin yeniden düzenlenmesi şeklinde olmaktadır. Devlet muhasebesinde kullanılan merdiven yönteminin vakıf muhasebesinde kullanılması bir istisna teşkil eder. Merkezî vakıf muhasebesinin içinde bulunduğu Osmanlı’nın merkezî devlet muhasebesi büyük bir örgüttür ve bu örgüt, devlet muhasebesinde yıllık kesin gelir ve gider hesabını düzenlemek, devlet hazinesini yönetmek ve sürekli denetleme yapmak sureti ile görevini sürdürür.Waqfs in the Ottoman Empire are established on two baselines. The first one is the legal order and the second is the governance of accountancy. Accounting is controlled by sending the annual revenue and expenditure records of the waqfs to central accountancy after audited by the kadı. Afterwards, revenue and expenditure journals are rearranged according to the outcome of the auditing activities. The usage of the state accounting method titled merdivan in waqf accountancy is an exceptional situation. Central accountancy organization of the Ottoman Empire is a great structure that embodies central waqf accountancy . This central accountancy records the exact annual revenues and expenditures of the state, administrates state treasury, and continuously performs auditing activities

There are significant differences in World Congresses relevant to accounting in terms of the interest and the participation profile of countries

Oktay Güvemli: There are significant differences in World Congresses relevant to accounting in terms of the interest and the participation profile of countrie

Interview to Esteban Hernández Esteve conducted by prof. Oktay Güvemli, convenor of the 12th WCAH

Interview to Esteban Hernández Esteve conducted by prof. Oktay Güvemli, convenor of the 12th WCA

Interview to Esteban Hernández Esteve conducted by prof. Oktay Güvemli, convenor of the 12th WCAH

Interview to Esteban Hernández Esteve conducted by prof. Oktay Güvemli, convenor of the 12th WCA

There are significant differences in World Congresses relevant to accounting in terms of the interest and the participation profile of countries

Oktay Güvemli: There are significant differences in World Congresses relevant to accounting in terms of the interest and the participation profile of countrie