Muhasebe Tarihi Bakış Açısı ile Orta Assur Kanunları
Middle-Assurian Law in Accounting History Research

Author(s): Ali Apalı
Subject(s): Law, Constitution, Jurisprudence, Penology, Law on Economics, Accounting - Business Administration
Published by: Özgür Yayın Dağıtım Ltd. Şti.
Keywords: Accounting; Middle-Assurian Law;
Summary/Abstract: Legal texts are documents that aim to ensure that the society lives in peace. In addition to the social issues in these documents, it is also known that there are a large number of regulations on economic issues. Especially in the texts of laws in Mesopotamia, where the first written laws were encountered throughout history, articles of economic life were found. From this point of view, the laws determined were examined. As a result of the examinations, Assyrian laws have been the subject of this study. It is aimed to reveal the economic articles in the articles of this law and the findings related to the history of accounting from these economic articles, to bring these findings to the literature within the scope of accounting history studies and to contribute to the approach of the lawbooks with an accounting field view. In line with the subject and scope of the study, firstly, a brief will be given about the Middle Assyrian Laws. Dr. Mebrure TOSUN and Assoc. The articles taken from Kadriye YALVAÇ's work "Sumerian, Babylonian, Assyrian Laws and the Ammi-Shaduga Edict" are given directly, and the findings that directly or indirectly lead to accounting in the content of these articles will be pointed out.

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