Anzeige des vollständigen DOI-Metadaten-Sets
DIESE DOI-METADATEN WURDEN ZULETZT AKTUALISIERT AM: 2024-01-10 22:59
Cite as
-
Vollständiger Titel
CONTABILITÀ E CULTURA AZIENDALE
-
Verlag
FrancoAngeli
-
ISSN
1721-5242 (Gedruckte Zeitschrift)
2283-7337 (Online-Zeitschrift)
-
Nummer der Ausgabe
1
-
Andere Beschreibung der Ausgabe
1
-
Erscheinungsdatum der Ausgabe (YYYY/MM)
2017/06
-
Vollständiger Titel
Bookkeeping methods and accounting controls: Developments within the Abbey of Montecassino from the 15th to the 17th century
-
Von (Autor)
-
Erste Seite
7
-
Letzte Seite
27
-
Sprache des Textes
Englisch
-
Erscheinungsdatum
2017/06
-
Copyright
2017 FrancoAngeli srl
Vorwort
The purpose of this paper is to discover the connection between the introduction of the double entry bookkeeping method and accounting controls within the Abbey of Montecassino. In particular, the analysis aims to explore the accounting history at the time of the entrance into the Santa Giustina Congregation from the 15th to 17th century. Adopting a diachronic approach, the paper is developed with the aim to understanding if there is a link between entrance into the Santa Giustina congregation and introduction of the double bookkeeping method in 1504. It proves that accounting behaviours are strongly connected with the need for controls between accountants and external users of accounting books, confirming the hypothesis of the new accounting history theory that considers bookkeeping as social construction. The methodology is based on a comparison between two different methods of recording in the Abbey of Montecassino: the first refers to the period from 1450 to 1504 (Commendatory era) while the second considers the period after entrance into the Santa Giustina Congregation in 1504.
Zitierungen des
10.3280/CCA2017-001002
Unstructured Zitierung
Bigoni M. e Funnell W. (2015). Ancestors of governmentality: Accounting and pastoral power in the 15th century. Critical Perspectives
on Accounting, 27: 160-176.
https://doi.org/10.1016/j.cpa.2014.05.001
Unstructured Zitierung
Bigoni M., Gagliardo E.D. e Funnel W. (2014). Contabilità e potere pastorale. Il contributo delle tecniche contabili al rafforzamento del potere della Chiesa nel XV secolo. Contabilità e cultura aziendale, 1: 55-83.
Unstructured Zitierung
Bisman J.E. (2012). Surveying the landscape: The first 15 years of Accounting History as an international journal. Accounting
History, 17(1): 5-34.
https://doi.org/10.1177/1032373211424883
Unstructured Zitierung
Booth P. (1993). Accounting in churches: A research framework and agenda. Accounting, Auditing & Accountability Journal, 6(4):
37-67.
https://doi.org/10.1108/09513579310045684
Unstructured Zitierung
Bryer R.A. (1993). Double-entry bookkeeping and the birth of capitalism: accounting for the commercial revolution in medieval
northern Italy. Critical Perspectives on Accounting, 4(2): 113-140.
https://doi.org/10.1006/cpac.1993.1008
Unstructured Zitierung
Carmona S. e Ezzamel M. (2006). Accounting and religion: A historical perspective. Accounting History: 11(2): 117-127.
https://doi.org/10.1177/1032373206063109
Unstructured Zitierung
De Roover R. (1946). The Medici Bank Financial and Commercial Operations. The Journal of Economic History, 6(2): 153-172.
https://doi.org/10.1017/S0022050700056916
Unstructured Zitierung
De Roover R. (1955). New perspectives on the history of accounting. The Accounting Review, 20(3): 405-420.
Unstructured Zitierung
De Roover R. (1974). R.Business, banking, and economic thought in Late Medieval and Early Modern Europe. Chicago: University of Chicago Press.
Unstructured Zitierung
Dell’Omo M. (1999). Montecassino. Un'abbazia nella storia, 6. Montecassino: Pubblicazioni cassinesi.
Unstructured Zitierung
Dobie A. (2008). The development of financial management and control in monastic houses and estates in England c. 1200-1540.
Accounting, Business & Financial History, 18(2): 141-159.
https://doi.org/10.1080/09585200802058677
Unstructured Zitierung
Dobie A. (2011). A review of the granators’ accounts of Durham Cathedral Priory 1294-1433: an early example of process accounting?.
Accounting History Review, 21(1): 7-35.
https://doi.org/10.1080/21552851.2011.548178
Unstructured Zitierung
Drury C.M. (2013). Management and cost accounting. Springer.
Unstructured Zitierung
Foucault M. (1976). Sorvegliare e punire. Nascita della prigione. Torino: Einaudi.
Unstructured Zitierung
Gatti M. e Poli S. (2011). L’evoluzione del sistema contabile e di controllo della Santa Casa di Loreto tra il XVI e il XVIII Secolo: un’interpretazione tra sacro e profano. Contabilità e Cultura Aziendale, 11(1): 5-30.
Unstructured Zitierung
Gomes D. e Sargiacomo M. (2013). Accounting and accountability in local government: an introduction. Accounting History, 18(4):
439-446.
https://doi.org/10.1177/1032373213510074
Unstructured Zitierung
Haskins C. (1924). The Abacus and the Exchequer. In: Haskins C. (ed.). Studies in the History of Medieval. Science Cambridge, MA: Harvard University Press: 327-335.
Unstructured Zitierung
Hopwood A.G. e Miller P. (1994). Accounting as social and institutional practice (Vol. 24). Cambridge: Cambridge University Press.
Unstructured Zitierung
Hoskin K.W. e Macve R.H. (1986). Accounting and the examination: A genealogy of disciplinary power. Accounting, Organizations
and Society, 11(2): 105-136.
https://doi.org/10.1016/0361-3682(86)90027-9
Unstructured Zitierung
Jones M.J. (2010). Sources of power and infrastructural conditions in medieval governmental accounting. Accounting, Organizations
and Society, 35(1): 81-94.
https://doi.org/10.1016/j.aos.2009.01.005
Unstructured Zitierung
Lai A., Lionzo A. e Stacchezzini R. (2015). The interplay of knowledge innovation and academic power: Lessons from “isolation”
in twentieth-century Italian accounting studies. Accounting History, 20(3): 266-287.
https://doi.org/10.1177/1032373215595138
Unstructured Zitierung
Laughlin R. (1988). Accounting in its social context: An analysis of the accounting systems in the Church of England. Accounting,
Auditing & Accountability Journal, 1(2): 19-42.
https://doi.org/10.1108/EUM0000000004622
Unstructured Zitierung
Leardini C. e Rossi G. (2013). Accounting and power in religious institutions: Verona’s Santa Maria della Scala monastery
in the Middle Ages. Accounting History, 18(3): 415-427.
https://doi.org/10.1177/1032373213487336
Unstructured Zitierung
Littleton A.C. e Zimmerman V.K. (1962). Accounting Theory: Continuity and Change. Englewood Cliffs: Prentice-Hall.
Unstructured Zitierung
McPhail K., Gorringe T. e Gray R. (2004). Accounting and theology, an introduction: Initiating a dialogue between immediacy
and eternity. Accounting, Auditing & Accountability Journal, 17(3): 320-326.
https://doi.org/10.1108/09513570410545768
Unstructured Zitierung
Miller P. e O’Leary T. (1987). Accounting and the construction of the governable person. Accounting, Organizations and Society,
12(3): 235-265.
https://doi.org/10.1016/0361-3682(87)90039-0
Unstructured Zitierung
Miller P., Hopper T. e Laughlin R. (1991). The new accounting history: An introduction. Accounting, Organizations and Society,
16(5-6): 395-403.
https://doi.org/10.1016/0361-3682(91)90036-E
Unstructured Zitierung
Montrone A. e Chirieleison C. (2009). I prodromi della partita doppia in una corporazione monastica: la contabilità dell’Abbazia di San Pietro in Perugia dal 1461 al 1464. De Computis: Revista Espanola de Historia de la Contabilidad, 10: 239-263.
Unstructured Zitierung
Pacaut M. (1999). Nepotism in the Middle Ages. Popes, cardinals and noble families.
Unstructured Zitierung
Prieto B., Maté L. e Tua J. (2006). The accounting records of the Monastery of Silos throughout the eighteenth century: the
accumulation and management of its patrimony in the light of its accounts books. Accounting History, 11(2): 221-256.
https://doi.org/10.1177/1032373206063115
Unstructured Zitierung
Proceedings of the Conference of Spoleto (1982). VII Congresso Internazionale di studi sull’alto Medioevo, “San Benedetto e il suo tempo”, Norcia-Subiaco-Cassino-Montecassino, 29 settembre-5 ottobre 1980, Spoleto.
Unstructured Zitierung
Quattrone P. (2004). Accounting for God: Accounting and accountability practices in the Society of Jesus (Italy, XVI-XVII
centuries). Accounting, Organizations and Society, 29(7): 327-360.
https://doi.org/10.1016/j.aos.2004.03.001
Unstructured Zitierung
Riccaboni A., Giovannoni E., Giorgi A. e Moscadelli S. (2006). Accounting and power: evidence from the fourteenth century.
Accounting History, 11(1): 41-62.
https://doi.org/10.1177/1032373206060082
Unstructured Zitierung
Sargiacomo M. (2001). Pro & contro delle procedure contabili di monaci benedettini nel XVI secolo. In: Proceedings of 6th SISR Conference (Roma: Istituti editoriali e poligrafici internazionali) (pp. 599-616).
Unstructured Zitierung
Stewart R.E. (1992). Pluralizing our past: Foucault in accounting history. Accounting, Auditing & Accountability Journal,
5(2): 57-73.
https://doi.org/10.1108/09513579210011862