One of the important issues in explaining the Iranian bureaucracy is the study of its financial and accounting organization in the past centuries. This organization, called "Istifa", has undergone certain changes and developments. Research on each of its components can help to understand the Iranian financial and economic system. One of the issues that has been less addressed is the financial offices in the Iranian bureaucracy. What these offices were and what changes they had in terms of number, type and function is the main issue of the present article. The aim of this article is to identify these offices and their thematic division during the period in question.
The statistical population studied was mostly sources and treatises on Siyaq and Istifa. This article has been compiled using a descriptive-historical method.
The results of this research show that the number of offices changed in the period in question, the largest number being related to the fourth century and the smallest to the twelfth century and the Afshari period. In terms of function, the books can be divided into income books, expense books, and books that were more specifically dedicated to recording the income and expenses of the provinces. Of course, some books were compiled for budget forecasting, which was more obvious in the Qajar period. Some of these books, such as journals and documents, existed in all periods, while others were specific to a period or were merged into other books. A thematic study of the books shows that the Iranian financial organization followed a systematic process for recording financial calculations.