Abstract

Waqf system is a judical and financial institution of social security as well as the institutions which conduct educational, cultural, religious, public works, social aid and health investments. The waqf founders lined the services idealized by them in their deeds of trustee. It is aimed that these services countinue forever. This process survived for centuries primarily stemmed from this legal infrastructure, financial resources and efficient inspecting recording order. The accountancy culture which is on the basis of auditing and proper for information characteristics of the accountancy within the Ottoman financial tradition may be read from the accountancy books kept in the awqaf. From another point of view that the waqf culture had survived for centuries primarily stemmed from this efficient, inspecting record order.