Following Foucauldian accounting research, this article analyzes the relationship between accounting changes and “governmentality” practices by examining the accounting and accountability changes in the Sultan Süleyman Waqf of the Ottoman Empire in accordance with the restructuring regulations of Evkaf-ı Humayun Nezareti, established in 1826 for the purpose of the centralization of waqfs. It is argued that accounting was a technique in the hands of the Ottoman government that facilitated the translation of imperial objectives of the 1826 regulation into practice, the formation of the waqf in tune with government’s desired outcomes, and the construction of governable bodies, as well as providing a controlling device from a distance (Latour, 1987; Miller & Rose, 1990). This article also aims to show how accounting and accountability techniques were used to make people calculable in the organizational spaces of an Islamic state standing in history (Foucault, 1991a). Thus, this article adds to the Foucauldian understanding of the role and functioning of accounting by examining a non-western oriented setting.
October 1826 Dated Sultan’s Behest (İrade-i Seniyye).
47.
July 1831 Dated Sultan’s Behest (İrade-i Seniyye).
48.
January 1837 Dated Sultan’s Behest (İrade-i Seniyye).
49.
July 1835 Dated Sultan’s Behest (İrade-i Seniyye).
50.
September 1838 Evkaf-ı Humayun Nezaretinin Darphaneden Ayrılması (TV., Nr.184).
51.
Ahmed, H. and Khan, A. ( 1998), Strategies to Develop Waqf Administration in India, Islamic Development Bank, Islamic Research and Training Institute, Research Paper No:50.
52.
Alam, L.A. ( 2007), "Keeping the State Out: The Separation of Law and State in Classical Islamic Law", Michigan Law Review, Vol.105, No.6, pp.1255-65.
53.
Alper, D. and Başdar, C. ( 2008), "Between 16th and 17th Centuries Cash Waqfs in Bursa and Their Effects on Bursa Economy", 12th World Congress of Accounting Historians, İstanbul, Turkey, 20-24 July 2008.
54.
Akgündüz, A. ( 1996), İslam Hukukunda ve Osmanlı Tatbikatında Vakıf Müessesesi, II. Baskı, İstanbul: OSAV.
55.
Akyıldız, A. ( 1993), Osmanlı Merkez Teşkilatında Reform , Istanbul: Eren.
56.
Alkan, M. ( 2006), "Tanzimattan Sonra Vakıfların İdaresinde Yeniden Yapılanmaya Dair Bir Örnek: Adana Evkaf Müdürlüğü ", Ankara Üniversitesi Osmanlı Tarihi Araştırma ve Uygulama Merkezi Dergisi, Sayı.19, pp.13-31.
57.
Álvarez-Dardet Espejo, C., Sánchez-Matamoros , J.B. and Fenech, F.C. (2002), "Accounting and Control in the Founding of the New Settlements of Sierra Morena and Andalucia 1767-72", The European Accounting Review, Vol.11, No.2, pp.419-39.
58.
Armstrong, P. ( 1994), "The Influence of Michael Foucault on Accounting Research" , Critical Perspectives on Accounting, Vol.5, No.1, pp.25-55.
59.
Bailey, F.E. ( 1942), British Policy and the Turkish Reform Movement: A Study in Anglo-Turkish Relations, 1826-1853. Cambridge, MA: Harvard University Press.
60.
Barkan, Ö.L. ( 1943), XV ve XVI. Asırlarda Osmanlı İmparatorluğu’nda Zirai Ekonominin Hukuki ve Mali Esasları, Istanbul .
61.
Bentham, J. ( 1843), The Works of Jeremy Bentham published under the Superintendence of his Executor, John Bowring, Vol.IV, Edinburgh: William Tait.
62.
Burns, J. and Scapens, R.W. ( 2000), "Conceptualising Management Accounting Change: An Institutional Framework", Management Accounting Research,Vol.11, No.1, pp.3-25.
63.
Busson D.e Janssens, G. ( 1952), Les wakfs dans l’Islam contemporain, Paris: Paul Geuthner.
64.
Carmona, S., Ezzamel, M. and Gutiérrez, F. ( 1997), "Control and Cost Accounting Practices in the Spanish Royal Tobacco Factory", Accounting, Organizations and Soci ety, Vol.22, No.5, pp.411-46.
65.
Carmona, S., Ezzamel, M. and Gutiérrez, F. ( 2002), "The Relationship between Accounting and Spatial Practices in the Factory", Accounting,Organizations and Society, Vol.27, No.23, pp.239-74.
66.
Carmona, S. and Gutiérrez, F. ( 2005), "Outsourcing as Compassion? The case of cigarette manufacturing by poor Catholic nuns (1817-1819)", Critical Perspectives on Accounting, Vol.16, No.7, pp.875-903.
67.
Christie, P. ( 2006), "Changing Regimes: Governmentality and Education Policy in Post-apartheid South Africa", International Journal of Educational Development, Vol.26, pp.373-81.
68.
Çataltepe, S. ( 1991), İslam-Turk Medeniyetinde Vakıflar, Istanbul: TMKV.
69.
Davison, R.H. ( 1963), Osmanlı İmparatorluğunda Reform, Turkish translation: Osman Akınhay, Istanbul: Papirüs.
70.
Dean, M. ( 1999), Governmentality: Power and rule in modern society, London: Sage.
71.
D’Ohsson, I.M. ( 1788/2001), Tableau Général de l’Empire Otoman, Tome II, Istanbul: ISIS.
72.
Encyclopaedia Britannica Online (2006a), http://www.britannica.com/EBchecked/topic/300350/Janissary-corps
73.
Encyclopaedia Britannica Online (2006b), http://www.britannica.com/EBchecked/topic/613126/ulama
74.
Erden, Z. ( 2006), Histories, Institutional Regimes And Educational Organizations: The Case Of Turkish Higher Education, Institute of Social Sciences, Doctor of Philosophy, Sabancı University.
75.
Ergin, O.N. ( 1977), Türk Maarif Tarihi, C:II, Istanbul : Eser Matbaası.
76.
Faroqhi, S. ( 1984), Towns and Townsmen of Ottoman Anatolia: Trade, cRafts and Food Production in an Urban Setting, 1520-1650. Cambridge : Cambridge University Press.
77.
Finkel, C. ( 2005), Osman’s Dream: The Story of the Ottoman Empire 1300-1923, London: John Murray.
78.
Foucault, M. ( 1985), The Use of Pleasure: The History of Sexuality, Vol.1. New York: Vintage books.
79.
Foucault, M. ( 1986), "Of other spaces", Diacritics, Vol.16, pp.22-7.
80.
Foucault, M. ( 1990), "Power and sex", in Kritzman, L. (eds.), Politics, philosophy, culture, New York: Routledge, pp.110-24.
81.
Foucault, M. ( 1991a), Discipline and Punish: The Birth of Prison, London: Penguin Books.
82.
Foucault, M. ( 1991b), "Governmentality", in Burchell, G., Gordon, C. and Miller, P. (eds.), The Foucault Effect: Studies in Governmentality, Chicago: University of Chicago Press, pp.87-104.
83.
Foucault, M. ( 2000), "The Subject and Power", in Faubion, J.D. (ed.), Power: The essential works of Foucault , Vol.3, New York: The Free Press , pp.326-48.
84.
Güler, M. ( 2002), Osmanlı Devlet’inde Haremeyn Vakıfları , Istanbul:Tarih ve Tabiat Vakfı .
85.
Günday, D. ( 1989), Arşiv Belgelerinde Siyakat Yazısı Özellikleri ve Divan Rakamları, Ankara: TTK.
86.
Hannah, M.G. ( 2000), Governmentality and the Mastery of Territory in Nineteenth-Century America, Cambridge: Cambridge University Press.
87.
Hollinshead, K. ( 1999), "Surveillance of the Worlds of Tourism: Foucault and the Eye-of-Power", Tourism Management, Vol.20, No.1, pp.7-23.
88.
Hopper, T. and Macintosh, N.B. ( 1993), "Management Accounting as Disciplinary Practice: The Case of ITT Under Harold Geneen", Management Accounting Research , Vol.4, No.3, pp.181-216.
89.
Hopwood, A.G. ( 1987), "The Archaeology of Accounting Systems", Accounting, Organizations and Society, Vol.12, No.3, pp.207-34.
90.
Hoskin, K.W. and Macve, R.H. ( 1988), "The Genesis of Accountability: The West Point Connections" , Accounting, Organizations and Society, Vol.13, No.1, pp.37-73.
91.
Hoskin, K.W. and Macve, R.H. ( 1994), "Writing, Examining, Disciplining: The Genesis of Accounting’s Modern Power", in Hopwood, A. and Miller, P. (eds.), Accounting as Social and Institutional Practice, Cambridge: Cambridge University Press, pp.67-97.
92.
Hoskin, K.W. and Macve, R.H. ( 2000), "Knowing More As Knowing Less? Alternative Histories of Cost and Management Accounting In The U.S. and The U.K.", Accounting Historians Journal, Vol.27, No.1, pp.91-149.
93.
İpşirli, M. ( 1990), II. Mahmud Döneminde Vakıfların İdaresi, Sultan II.Mahmud ve Reformları Semineri, Istanbul .
94.
Jeacle, I. and Walsh, E.J. ( 2002), "From Moral Evaluation to Rationalization: Accounting and the Shifting Technologies of Credit", Accounting, Organizations and Society, Vol.27, No.8, pp.737-61.
95.
Karataş, A.İ. (2008), "Bursa Suları ve Su Vakıfları" , Uludağ Üniversitesi İlahiyat Fakültesi Dergisi, Cilt 7, Sayı 2, pp.379-417.
96.
Kazıcı, Z. ( 2003), Osmanlı Vakıf Medeniyeti, Istanbul: Bilge Yayınları.
97.
Keleş, H. ( 2001), "Osmanlılarda 19. Yüzyıldaki Para Vakıflarının İşleyiş Tarzı ve İktisadî Sonuçları Üzerine Bir Çalışma: Karacabey (Mihaliç) Kazası Örneği", Gazi Üniversitesi Gazi Eğitim Fakültesi Dergisi, Cilt 21, Sayı 1, pp.189-207.
98.
Kinross, P. ( 2003), The Ottoman Empire. London: The Folio Society.
99.
Köprülü M.F. ( 1942), "Vakıf Müessesesinin Hukuki Mahiyeti ve Tarihi Tekamülü", Vakıflar Dergisi, II, Ankara.
100.
Kuruca, N. ( 1995), XVI. Yüzyılda Kastamonu Sancağı Vakıf Tahrir Defteri (Tanıtım, Tahlil ve Metin), İstanbul Üniversitesi Sosyal Bilimler Enstitüsü, Yayınlanmamış Yüksek Lisans Tezi, İstanbul.
101.
Küçük, B.H. ( 2005), Contexts And Constructions of Ottoman Science With Special Reference to Astronomy, Submitted to the Faculty of Arts and Social Sciences, Master of Arts, Sabancı University , Spring.
102.
Latour, B. ( 1987), "Visualization and Cognition: Thinking with Eyes and Hands", Knowledge and Society: Studies in the Sociology of Culture, Past and Present, No.6, pp.1-40.
103.
Lewis, B. ( 1984), Modern Türkiye’nin Doğuşu, Çeviren : M.Kıratlı, Ankara .
104.
Loft, A. ( 1986), "Towards a Critical Understanding of Accounting: The Case of Cost Accounting in the U.K., 1914-1925", Accounting, Organizations and Society, Vol.11, No.2, pp.137-69.
105.
Macintosh, N. ( 2002), Accounting, Accountants and Accountability: Poststructuralist Positions, London: Routledge.
106.
MacLullich, K.K. ( 2003), "The Emperor’s ‘New’ Clothes? New Audit Regimes: Insights From Foucault’s Technologies of The Self", Critical Perspectives on Accounting, Vol.14, No.8, pp.791-811.
107.
Mardin, E. ( 1922), Ahkam-ı Evkaf, 1922 (1339-1340) Ders Yılı Takrirleri, Istanbul.
108.
Mantran, R. ( 1962), Istanbul dans le seconde moitié du XVIIé siécle, Paris: Libraire Adrien Maisonneuve.
109.
Miller, P. ( 1990), "On the Interrelations between Accounting and the State" , Accounting, Organizations and Society, Vol.15, No.4, pp.315-38.
110.
Miller, P. ( 1994), "Accounting as Social and Institutional Practice: An Introduction", in Hopwood, A.G. and Miller, P. (eds.), Accounting as Social and Institutional Practice, Cambridge: Cambridge University Press, pp.1-39.
111.
Miller, P. and Napier, C. ( 1993), "Genealogies of Calculation", Accounting, Organizations and Society, Vol.18, No.7/8, pp.631-47.
112.
Miller, P. and O’Leary, T. ( 1987), "Accounting and the Construction of the Governable Person" , Accounting Organizations and Society, Vol.12, No.3, pp.235-65.
113.
Miller, P. and Rose, N. ( 1990), "Governing Economic Life", Economy and Society, Vol.19, No.1, pp.1-31.
114.
Moss, J. (ed.), (1998), The Later Foucault, London: Sage .
115.
Mustafa Nuri Paşa ( 1879), Netayicü’l-Vukuat, IV, Istanbul.
116.
Napier, C. ( 2009), "Defining Islamic Accounting: Current Issues, Past Roots" , Accounting History, Vol.14, No.1-2, pp.121-44.
117.
Neu, D. ( 2000), "Presents" for the "Indians": Land, Colonialism and Accounting in Canada, Accounting, Organizations and Society, Vol.25, No.2, February, pp.163-84.
118.
Neu, D. ( 2006), "Accounting for Public Space", Accounting, Organizations and Society, Vol.31, No.4-5, pp.391-414.
119.
Orbay, K. ( 2005), "Detailed Tax Farm Registers and Arrears Registers as Sources of the Waqfs’ Financial Analyses", Acta Orientalia , Vol.58, No.4, pp.331-47.
120.
Özdemir, H. ( 2001), Osmanlı Devletinde Bürokrasi, Istanbul: Okumuş Adam.
121.
Özger, Y. ( 2009), "XIX. Yüzyıl Ortalarında İspir Kazasında Vakıflar (Evkâf Nezâreti Defterlerine Göre)", Karadeniz Araştırmaları , Cilt:6, Sayı:21, pp.31-47.
122.
Öztürk, N. ( 1983), Menşei ve Tarihi Gelişimi Açısından: Vakıflar, Ankara: Vakıflar Genel Müdürlüğü.
123.
Öztürk, N. ( 1995), Türk Yenileşme Tarihi Çerçevesinde Vakıf Müessesesi, Ankara: Türkiye Diyanet Vakfı Matbaası.
124.
Öztürk, S. ( 1996), Osmanlı Arşiv Belgelerinde Siyakat Yazısı ve Tarihi Gelişimi, Istanbul: OSAV.
125.
Palmer, A.W. ( 1994), The Decline and Fall of the Ottoman Empire, New York: M. Evans Company.
126.
Potter, B.N. ( 2005), "Accounting as a Social and Institutional Practice: Perspectives to Enrich our Understanding of Accounting Change", ABACUS , Vol.41, No.3, pp.265-89.
127.
Preston, A.M., Chua,W.F. and Neu, D. ( 1997), "The Diagnosis-Related Group-Prospective Payment System and the Problem of the Government of Rationing Health Care to the Elderly" , Accounting, Organization and Society, Vol.22, No.2, pp.147-64.
128.
Quataert, D. ( 2000), The Ottoman Empire, 1700-1922 (New Approaches to European History), Cambridge: Cambridge University Press.
129.
Quattrone, P. ( 2004), "Accounting for God: Accounting and Accountability Practices in the Society of Jesus (Italy, XVI-XVII centuries)", Accounting, Organizations and Society, Vol.29, No.7, pp.647-83.
130.
Quran, MarmadukePickthall’s translation (2006), The Glorious Qur’an, New York: Tahrike Tarsile Qur’an.
131.
Reed, H.A. ( 1951), The Destruction of the Janissaries by Mahmud II in June, 1826, Unpublished Ph.D. Dissertation, Princeton.
132.
Roberts, J. and Scapens, R.W. ( 1985), "Accounting Systems and Systems of Accountability--Understanding Accounting Practices in their Organizational Contexts", Accounting, Organizations and Society, Vol.10, No.4, pp.443-56.
133.
Robson, K. ( 1991), "On the Arenas of Accounting Change: The Process of Translation" , Accounting, Organizations and Society, Vol.16, No.5-6, pp.547-70.
134.
Robson, K. ( 1992), "Accounting Numbers as ‘Inscription’: Action at a Distance and the Development of Accounting", Accounting, Organizations and Society, Vol.17, No.7, pp.685-708.
135.
Rose, N. ( 1991), "‘Governing by Numbers: Figuring Out Democracy’" , Accounting, Organizations and Society, Vol.16, No.7, pp.673-92.
136.
Rose, N. and Miller, P. ( 1992), "Political Power Beyond the State: Problematics of Government" , British Journal of Sociology, Vol.43, No.2, pp.173-205.
137.
Rouse, J. ( 2006), "Power/Knowledge", in Gutting, G. (ed.), The Cambridge Companion to Foucault , Second Edition, Cambridge : Cambridge University Press.
138.
Sánchez-Matamoros, J.B. , Hidalgo, F.G., Espejo, C.A.D. and Fenech, F.C. (2005), "Govern(mentality) and Accounting: The Influence of Different Enlightenment Discourses in Two Spanish Cases (1761-1777)", ABACUS, Vol.41, No.2, pp.181-210.
139.
Sargiacomo, M. ( 2008), "Accounting and the ‘Art of Government’: Margaret of Austria in Abruzzo (1539-86)", European Accounting Review, Vol.17, No.4, pp.1-29.
140.
Sargiacomo, M.(2009), "Accounting for the ‘Good Administration of Justice’: The Farnese State of Abruzzo in the Sixteenth Century", Accounting History, No.14, Vol.3, pp.235-67.
141.
Singer, A. ( 2002), Constructing Otoman Beneficence: An Imperial Soup Kitchen in Jerusalem, Albany: State University of New York Press.
142.
Skalen, P., Fellesson, M. and Fougère, M. ( 2006), "The Governmentality of Marketing Discourse", Scandinavian Journal of Mangement, Vol.22, No.4, pp.275-91.
143.
Solas, C. and Otar, I. ( 1994), "The Accounting System Practiced in The Near East During the Period 1220-1350 based on the Book Risale-i Felekiyye", Accounting Historians Journal, Vol.21, No.1, pp.117-35.
144.
Şeref, A. ( 1985), Tarih Musahabeleri, Sadeleştiren: Enver Koray , Kültür ve Turizm Bakanlığı Yayınları, Ankara.
145.
Stewart, S.E. ( 1992), "Pluralizing Our Past: Foucault in Accounting History" , Accounting, Auditing and Accountability Journal, Vol.5, No.2, pp.57-73.
146.
Taylor, C. ( 1986). "Foucault on freedom and truth", in Hoy, D.C. (ed.), Foucault: A critical reader, Oxford: Blackwell, pp.69-102.
147.
Uzunçarşılı, İ.H. (1956), Osmanlı Tarihi, c.IV, Ankara.
148.
Yayla, H.E. ( 2007), "Accounting and Language", Nineteenth Accounting, Business and Financial History Conference, Cardiff, Wales, 12-13 September 2007.
149.
Yediyıldız, B. ( 1982), XVIII. Asırda Türk Vakıf Teşkilatı , Tarih Enstitüsü Dergisi, XII.
150.
Yediyıldız, B. ( 2003), XVIII. Yüzyılda Türkiye’de Vakıf Müessesesi, Ankara:TTK.
151.
Zaid, O.A. ( 2004), "Accounting Systems and Recording Procedures In The Early Islamic State", Accounting Historians Journal, Vol.31, No.2, pp.149-70.
