Journal of Diplomatics Studies and Research

The change and transformation of Siaq (budget) registers during the Qajar era

https://doi.org/10.22034/dpr.2026.584960.1020
Volume 1, Issue 2 - Serial Number 2
October 2026
Pages 91-113
Journal of Diplomatics Studies and Research

Document Type : Original Article

Abstract
Traditional budget-keeping ledgers and the transition to modern budgeting following the Constitutional Revolution have not received the scholarly attention they deserve. Generally, researchers trace the origins of traditional budgeting—characterized by the use of *Siyāq* numerals—back to either the pre-Islamic era or the Umayyad period under Abd al-Malik ibn Marwan; however, no concrete or definitive evidence supports these claims. It appears that budget ledgers utilizing the *Siyāq* script existed at least as early as the Ilkhanid and Timurid periods, undergoing gradual transformations over time. This article examines the transition from the traditional "seven-ledger" system (prevalent during the Ilkhanid and Safavid eras) to the "four-ledger" system (comprising *Dastur-al-Amal*, *Mafasa-hesab*, *Jozv-e Jam’*, and *Ettefaqiyeh* during the Qajar era), and subsequently to the modern budget system of the Constitutional era, while also identifying the challenges faced during the establishment of modern budgeting. Research findings indicate that, in terms of form, Qajar-era budget ledgers were more limited in scope than those of the Safavid and Ilkhanid periods, and the implementation of a modern budget system during the Constitutional era was not successful. Indeed, following the victory of the Constitutional Revolution, traditional *Siyāq*-based ledgers gradually fell out of use; however, the adoption of modern budget ledgers—utilizing standard numerals—within the government or parliament encountered obstacles, resulting in a period of several decades where no formal budget document was drafted or ratified in a modern, principled manner. Drawing on archival documents and treatises on *Siyāq*, this study employs a descriptive-analytical approach to trace the evolution of traditional and modern budget-keeping ledgers in Qajar-era Iran..

Keywords

Budget document
Khat-e Siyaq
financial system
Qajar era
Constitutional era
Iran
Subjects
References
 
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  • Receive Date 04 June 2026
  • Revise Date 03 August 2026
  • Accept Date 19 September 2026

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