Tanzimat Sonrası Osmanlı İmparatorluğu Bütçe ve Kesin Hesaplarının Analizi

Abstract

In this dissertation; I studied the integration of the Budget Right and Budget Preparation discipline into the Ottoman financial system and the establishment of the final account practice. Public Budgets, Final Account Practices and budget control within the financial system were a new and modern practice for the Ottoman financial system. For this reason, Budgets and Final Accounts have been the main subject of this dissertation. While explaining the reasons for the collapse of the Ottoman Empire, many issues are mentioned. Among these issues, the failure to develop the Ottoman Economic and Financial system comes first. While most of the studies on this subject are based on verbal expressions, in this thesis, the economic reality of the period is presented and analyzed numerically. The budget figures for the period between 1841 and 1910 after the Tanzimat were explained with tables and graphs. The course of the financial situation of the 19th Century Ottoman State over the years has been shown analytically. In addition, the budget analyzes of the period were detailed by giving the budget figures of the nine fiscal years between 1887-1895. In addition, the final account statements prepared between 1885 and 1892 were translated into today's Turkish for the first time and compared with the budget figures by applying financial analysis techniques and brought to the scientific literature. With the primary sources used in this dissertation and the analysis of these sources with financial discipline, a great effort has been made to make it original and it is aimed to make a contribution to the creation of the real picture of the period.