Manisa Foundations in 18th Century According to Accounting Records in Manisa Court Registers Cover Image

Şer’iyye Sicillerindeki Muhasebe Kayıtlarına Göre XVIII. Yüzyılda Manisa Vakıfları
Manisa Foundations in 18th Century According to Accounting Records in Manisa Court Registers

Author(s): Hacer Heybeli, Tanju Demir, Ertan Gökmen
Subject(s): Economic history, 18th Century, The Ottoman Empire, Accounting - Business Administration
Published by: Celal Bayar Üniversitesi Sosyal Bilimler Enstitüsü
Keywords: Ottoman; Magnesia; Foundation; Cash Foundation; Accounting Record;

Summary/Abstract: In this research, Manisa foundations’ institutions are dealt with according to accounting records belonging to foundations that were established in the central Manisa from the first quarter of the 18th century to the end of that century. In the research, court registers numbered 187 (1726-1727), 194 (1762-1777), and 211 (1778-1795) have been used. The records in the mentioned registers belong to the cash accounts. What sort of foundations were founded in the city and how much property these foundations had is revealed as specified in the foundations’ accounting records in the court registers numbered 187, 194 and 211 belonging to the beginning, middle, and end of the century. The foundations in the accounting records have been classified according to their types and they have been presented in charts. As a result, thanks to the records belonging to three different dates, the number of the Manisa foundations in the 18th century has been approximately revealed. The accounting records have manifested that most of the foundations were cash foundations.

  • Issue Year: 14/2016
  • Issue No: 03
  • Page Range: 274-324
  • Page Count: 51
  • Language: Turkish