Management and Accounting Implementations in Ottoman Agricultural Enterprises at the End of 19th Century: the Example of “Farm Management”

Some studies and educational books that intended to Ottoman agricultural managerialism, were issued during the last quarter of 19th century. However the number of books are limited which are guidebooks to business managers and implementers, handling business management at all points. “Farm Management” named book, which was prepared by Agop Zakaryan in 1893, contains important and extensive information in terms of agricultural enterprises’ management and accounting implementations. In the book, management activities in agricultural enterprises were examined in eight groups. These were organized as procurement of capital in cash, land management, livestock raising, agricultural activities, the construction and settlement of buildings, personnel management, agricultural laws and agricultural accounting. A large number of original and important subjects, related with agricultural managerialism, were discussed in the book. Otherwise this book distinguishes between publications related with agricultural accounting, that’s numbers are quite limited at the end of 19th century. There are some remarkable approaches of the book as record method in agricultural enterprises, accounting books and accounts, inventory, auditing. This study aims to give an idea about Ottoman agricultural managerialism and agricultural accounting implementations at the end of 19th century by examining related book extensively