'Asociacion Espanola de Contabilidad y Administracion de Empresas (AECA)'
Doi
Abstract
The study aims to observe the developments and improvements of the Merdiban method over time by benefiting from accounting records of the Ilkhanate State and the Ottoman State. Findings show that the political relations between the Ilkhanate State and the Ottoman State can be considered as the main factor for the spread of the Merdiban method in the Middle East. Some of the common features of these states that contributed to the emplacement of this method are mentioned in the study. From an accounting history perspective these common features are factors that helped in the development of the method
