History of Middle East Accounting

The book titled “History of Middle East Accounting” was published by the Turkish Court of Accounts. It is undoubtedly an important reference book, which is expected to take its place among the key resources of accounting history. It was prepared by the academicians from Iran, Saudi Arabia, Egypt, Italy and Turkey under the coordination of Prof. Dr. Oktay Güvemli, and it consists of three volumes.

The Middle East has a special place in the history of world accounting. However, it hasn’t been sufficiently examined and evaluated until now. This book is the first collective study presented by Turkish accounting historians. The future generations will undoubtedly publish works on the history of accounting equipped with much broader findings. However, this work sheds lights to the fact that the history of Middle East accounting holds a very special position in the world.

The book consists of seven chapters as indicated below:

  1. Ancient Egyptian Civilization and Development of Record Culture (3000 BC – 30 BC),
  2. Account Records of the First International Trade between Anatolia and Mesopotamia (2000 BC – 1700 BC),
  3. Metal Money Findings in Western Anatolia, Persians and Aftermath (650 BC – 30 BC),
  4. Record Culture in the Eastern Roman Empire (330 -1453),
  5. Islamic Period in the Middle East Accounting History (750 -1839),
  6. Westernization Process in the Middle East Accounting History: Practices of the Ottoman Empire and the Republic of Turkey (1839-2011),
  7. Accounting Practices in the Middle Eastern Countries in the Early XXI. Century.

 The English version of this book was prepared by Prof. Dr. Cengiz Toraman, Prof. Dr. Batuhan Güvemli, Dr. Muhsin Aslan and Translator Zübeyde İrten under the leadership of the English Trainer John Dunlop.

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