Aim

Accounting and Financial History Research Journal published its initial issue in 2011 as the sixth international accounting history journal and the first in the Balkans and the Middle Eastern regions. Balkans and the Middle East is very rich in terms of accounting and financial history. This richness is based on the clay tablets featuring the records of the first international transactions between Assyrians and Pro Hittites in Mesopotamia four thousand years ago. This richness continues with the distribution of first metal coins in Gediz plain around 500 BC.  Accounting and financial records are followed by the Abbasids, Ilkhanate and Turkish States…


Prime Ministry Ottoman Archives in Istanbul represent the archival passion of the Ottomans by presenting millions of accounting documents about the accounting culture of the Balkans and the Middle East. An accounting method titled Merdiban is probably one of the long-lived in the world (770 - 1879 AD).


Besides that, Tanzimat (1839 AD) is the modernization age of accounting and financial history... Turkish accounting thought is meeting the double-entry bookkeeping method and modern auditing history is about the begin during the 20th century…


Financial history; the banquet established by the Janissaries in order to discount the promissory notes given by the state instead of their three-month salaries is the pioneer of what? What was the aim of the Istanbul Bank when they released their financial statements to the public in the 1850s?  How did the great debts of the Ottoman Empire affect the financial world and the accounting culture in the second half of the 19th century?


We must not forget about business history as well. The development of Turkish business history was in accordance with the thousand-year-old Turkish-Islamic synthesis of Anatolia. Then, there is a westernization process. The last hundred and fifty years old Turkish entrepreneurship existed and developed within the westernization process.  Businesses from various cultures were established and thrived during that time. Their stories need to be revealed.


You may find it odd not having a specific historical journal within this potentially rich region. Moreover, developments in the world have surpassed revealing only historical documents but they began searching for the reasons of their existence.

Scope

The journal is published semiannually in Turkish and in English. Its contents include accounting, finance, business history research.

Accounting and Financial History Research Journal is a peer-reviewed journal.