Research Information System
Sosyoekonomi, vol.28, no.46, pp.211-241, 2020 (Journal Indexed in ESCI)
Ottoman Empire used budgets as a tool to interrogate the usage efficiency of its sources, control the production performance, keep its mnemonic alive, and develop rapid and efficient politics against possible negativities particularly in financing of wars. This study aims to determine the characteristic features of Ottoman budgets within the frame of Tarhuncu Ahmed Pasha's budget sample. Calculators formed in accordance with this aim and entitled as budget by modern historians have been examined. New assessments relating to the subject have been made by determining and analysing the modern literature. As a result of the study, it has been determined that classical age of Ottoman budgets make sense beyond the common income and expense numbers, adapt itself in time, have authentic and dynamic form and reflect its age's features although they do not have the modern budgeting principles. However, it is seen that these budgets do not have cohesiveness, do not include all incomes and expenses; and were not kept in a standardized form to roll over future budgets.