Research Information System
3rd International Conference on Luca Pacioli in Accounting History and 3rd Balkans and Middle East Countries Conference on Accounting and Accounting History Conference, İstanbul, Turkey, 19 - 22 June 2013, vol.1, pp.111-131, (Full Text)
Trabzon is a port located in the cost of Black Sea, an important center of trade due to its location between the Asia and the Europe. The Black Sea, which was an inland sea for the Ottoman Empire (1299-1922) until the end of 18th century, was opened to international trade by 19th century, and witnessed an important trading competition among the countries. In this period, the port of Trabzon, which is located on an important trade route in Eastern Black Sea, had important functions in transit trade as it was in the past, thanks to its location. With the introduction of steamships in maritime transportation, a significant increase was observed in the transit trade carried out through Trabzon. This study aims to present the importance of Trabzon on the international maritime trade in 19th century, and the accounting records of certain transactions carried out with the accounting documents used in the transactions specific to this period.