Modern Budget Insight after the Tanzimat and the Issue of Reliability of the Ottoman State's Budgets: An Assessment from the Budget-Ethics Perspective Tanzimat'tan Sonra Modern Butce Anlayisi ve Osmanli Butcelerinin Guvenilirligi Meselesi: Butce Etigi Acisindan Bir Degerlendirme


Amme Idaresi Dergisi, vol.54, no.2, pp.93-119, 2021 (SSCI) identifier

  • Publication Type: Article / Article
  • Volume: 54 Issue: 2
  • Publication Date: 2021
  • Journal Name: Amme Idaresi Dergisi
  • Journal Indexes: Social Sciences Citation Index (SSCI), Scopus, Business Source Elite, Business Source Premier, Central & Eastern European Academic Source (CEEAS), TR DİZİN (ULAKBİM)
  • Page Numbers: pp.93-119
  • Keywords: budget ethics in Ottoman, Budget reliability, budgeting in Ottoman State, Ottoman Budget Regulations
  • Ankara Yıldırım Beyazıt University Affiliated: Yes


© 2021 TURKIYE ORTADOGU AMME IDARES IENSTITUSU. All rights reserved.Recently, there has been growing interest in budget ethics. However, it is not possible to come across studies on budget ethics from a historical perspective. Whereas it is possible to examine budgetary operations from an ethical point of view at every time in which budget prevails. From this point of view, this study examines the Ottoman's 19th century budget practices and its reliability in terms of budget ethics framework. In the studies on the Ottoman budgets, the legal nature of the budget, budget revenues and ex-penditures were the subject of extensive discussions, but the nature of these budgets and the values and norms that regulate the budget resource allocation process have not been thoroughly examined. However, the capacity of the budget to perform the tasks attributed to it is closely linked to ethical values. Ethical values can prevent conflicts between indi-vidual interests and social benefits in the budget process and minimizes abuses and prac-tices that cause ineffectiveness in budget practices. Through the Ottoman and English archives as well as the English newspapers, this study aims to examine the 19th-century Ottoman budgets in the context of budget ethics to contribute to a better understanding of the ethical dimension of Ottoman budgetary practices.