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The objective of this paper is to explore the socio-economic changes in the Ottoman Empire based on assessing the data recorded in the annual balance sheets of some imarets. We, firstly, explained general features of imarets. Then, we demonstrated the organizational structure and administration, the sources of income as well as the expenditures of these endowments. The type and quantity of dishes, their ingredients, when and whom they were handed out were also described in depth. We, finally, analysed the changes in the revenues of imarets and staff. This analysis is based on the annual balance sheets of different years. In brief, it appears that both the quality of social services imarets served to society decreased over time in accordance with the decline in their revenues.

ANALYSIS OF OTTOMAN ECONOMY ON THE BASIS OF IMARET’S ACCOUNTING RECORDS IN 14TH AND 17 TH CENTURIES