18th century Ottoman Cyprus Accountant Administration (H. 1130-1199 / A.D. 1718-1785)

There are not many studies on accountant's. This is also the case with regard to Cyprus History studies. As a result of the conditions of the Ottoman EmPîre in the 17th century, accountability seems to have emerged in order to ensure the regular collection of the state's cash needs. However, this situation caused the accoutant, who was a fînancial authority, to transform into a structure of a new ruling class, which also had administrative, military and legal powers. As of 1670, the island of Cyprus was connected to the Algeria-i Bahr-i Sefîd Sanjak and its annual income was allocated to Kaptan Pasha. Captain Pasha appointed a trustee here and managed the island in this way. In 1718, the island was taken from Kaptan Pasha and made as a grand vizier. After this date, we see that the island was given to 1785, excluding the period of 1745-1748. In the period we are examining, our source is the Archive documents we found in the Prime Ministry Ottoman Archives. In accordance with the information we obtained from the documents, we tried to deal with the Administration of Accountants in 18th century Ottoman Cyprus. KEY WORDS: Cyprus, Accounting, Accountants