Journal of History and Culture

Journal of History and Culture

Analyzing the Conformity of Financial Performance of the Governor of Shāhrūd and Bustām with Government Regulations Based on the Account Book (1294-1295 A.H. / 1877-1878 A.D.)

Document Type : Research Article

Author
Mostafa Huseini
Assistant Professor, Department of History and Civilization of Islamic Nations, Faculty of Humanities, Sayyed Jamaleddin Asadabadi University, Hamedan, Iran
10.22067/jhistory.2025.93530.1379
Abstract
In the financial structure of the Qajar era, the account book was a financial document issued after a review by a committee of accountants (Mustufīs), as a settlement of accounts with the government for the governor or the head of the treasury. The present study applies a comparative comparative approach and compares the figures from the account book of the State of Shāhrūd and Bustām for the years 1294 A.H./1877 A.D. and 1295 A.H./1878 A. D. with the government's collection and expenditure regulations of the same period to evaluate the extent of conformity with the governor's financial performance. Findings indicate that while there is complete conformity in the revenue section with the figures stipulated in the regulations, significant discrepancies can be observed in the expenditure section. These discrepancies are rooted in the decisions of the central government and the administrative-military requirements of the region. Moreover, the conformity of financial performance, especially in the expenditure section, is not necessarily indicative of actual spending of resources. Manipulation of resources through documentation is also probable. Therefore, a detailed analysis of the documents and their comparison with other sources is necessary for a correct evaluation of the financial performance of the governors.
Keywords
Account Book
Regulations
Taxes and Expenditures
Shāhrūd
Bustām
Qajariya
Subjects
Asnād Ārshīvī
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Journal of History and Culture
Volume 57, Issue 2 - Serial Number 115
Autumn & Winter 2025-2026
March 2026
Pages 71-106

  • Receive Date 28 May 2025
  • Revise Date 04 September 2025
  • Accept Date 21 September 2025