%0 Journal Article %T The Handbook of Merchant in the Middle East in 11th Century %A Ali Apal£¿ %A £¿zlem Nil¨¹fer Karata£¿ %A £¿smail Bek£¿i %J - %D 2019 %X Influenced by Persian culture, The Seljuks, who had a nomadic life in the east of the Caspian Sea in the 10th century and established the Great Seljuk Empire (1040-1157) in present Iranian lands, implemented practices ahead of its time on political, economic and financial issues. There are many works that are extant as documents of these applications. One of these works is Kabusname by Keikavus bin Iskandar, written in 1082. The book includes information about business functions such as management, marketing, human resources, public relations and especially accounting. The most important feature of this work is that it has been the only written source of aforementioned topics for centuries. The aim of the study is to introduce this work, which was written in the 11th century; a stagnation period for business and accounting science in Europe, into the history of business and accounting by demonstrating both the practices related to financial settlement culture of the private sector of the era and how today's business functions operate at that time %K Mezopotamya %K £¿£¿letme Tarihi %K Muhasebe Tarihi %K Kabusname %K Tacir %U http://dergipark.org.tr/muftad/issue/42022/506019