Chapter «Li vostri che tenghono li libri non sanno tenere tanti chonnti». Useful knowledge and accounting as seen through the accountant’s lenses and the logic of capitalism
Knowledge of accounting before the evolution of academic economic knowledge was practical knowledge. In the context of the studies about the development of accounting techniques, the debates leave out the bookkeeper. The hypothesis here is that, due to the diversification of investments on the behal...
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| বিন্যাস: | Online |
| ভাষা: | ইংরেজি |
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Firenze University Press
2023
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| বিষয়গুলি: | |
| অনলাইন ব্যবহার করুন: | ONIX_20230803_9791221500929_17 |
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| _version_ | 1869530884685692928 |
|---|---|
| author | Lang, Heinrich |
| author_browse | Lang, Heinrich |
| author_facet | Lang, Heinrich |
| author_sort | Lang, Heinrich |
| collection | Directory of Open Access Books |
| description | Knowledge of accounting before the evolution of academic economic knowledge was practical knowledge. In the context of the studies about the development of accounting techniques, the debates leave out the bookkeeper. The hypothesis here is that, due to the diversification of investments on the behalf of the personal properties in late fifteenth and early sixteenth centuries, an expert accountant appeared as bookkeeper of the personal account books at the merchant bankers’ households. In Florence, future merchants were trained in elementary schools and later on in classes the masters of abacus. In their exercise books, the masters of abacus published, we find a lot of algebraic problems which are illustrated by accounting operations. However, at least in Florence manuals on accounting did not exist. So, the young merchant bankers and bookkeepers learned by doing. A case study about an accountant, Matteo Brandolini, who was the bookkeeper of the papal banker’s son Alamanno Salviati, shall exemplify this tendency. When the patricians and merchant bankers invested more extensively in secondary markets, they were in the need of highly qualified staff. |
| format | Online |
| id | doab-20.500.12854ir-112197 |
| institution | Directory of Open Access Books |
| language | eng |
| publishDate | 2023 |
| publishDateRange | 2023 |
| publishDateSort | 2023 |
| publisher | Firenze University Press |
| publisherStr | Firenze University Press |
| record_format | ojs |
| spelling | doab-20.500.12854ir-1121972025-07-17T09:59:53Z Chapter «Li vostri che tenghono li libri non sanno tenere tanti chonnti». Useful knowledge and accounting as seen through the accountant’s lenses and the logic of capitalism Lang, Heinrich Accounting Practical Knowledge Bookkeeper Abacus Florentine Merchant Bankers thema EDItEUR::J Society and Social Sciences::JH Sociology and anthropology::JHB Sociology thema EDItEUR::J Society and Social Sciences::JH Sociology and anthropology::JHB Sociology Knowledge of accounting before the evolution of academic economic knowledge was practical knowledge. In the context of the studies about the development of accounting techniques, the debates leave out the bookkeeper. The hypothesis here is that, due to the diversification of investments on the behalf of the personal properties in late fifteenth and early sixteenth centuries, an expert accountant appeared as bookkeeper of the personal account books at the merchant bankers’ households. In Florence, future merchants were trained in elementary schools and later on in classes the masters of abacus. In their exercise books, the masters of abacus published, we find a lot of algebraic problems which are illustrated by accounting operations. However, at least in Florence manuals on accounting did not exist. So, the young merchant bankers and bookkeepers learned by doing. A case study about an accountant, Matteo Brandolini, who was the bookkeeper of the papal banker’s son Alamanno Salviati, shall exemplify this tendency. When the patricians and merchant bankers invested more extensively in secondary markets, they were in the need of highly qualified staff. 2023-08-08T06:01:11Z 2023-08-08T06:01:11Z 2023-08-03T15:02:39Z 2023 chapter ONIX_20230803_9791221500929_17 https://library.oapen.org/handle/20.500.12657/74821 9791221500929 https://directory.doabooks.org/handle/20.500.12854/112197 eng Datini Studies in Economic History open access image/png image/jpeg Attribution 4.0 International Attribution 4.0 International https://library.oapen.org/bitstream/20.500.12657/74821/1/9791221500929-08.pdf https://library.oapen.org/bitstream/20.500.12657/74821/1/9791221500929-08.pdf Firenze University Press 10.36253/979-12-215-0092-9.08 10.36253/979-12-215-0092-9.08 2ec4474d-93b1-4cfa-b313-9c6019b51b1a L’economia della conoscenza: innovazione, produttività e crescita economica nei secoli XIII-XVIII / The knowledge economy: innovation, productivity and economic growth, 13th to 18th century 9791221500929 21 Florence open access |
| spellingShingle | Accounting Practical Knowledge Bookkeeper Abacus Florentine Merchant Bankers thema EDItEUR::J Society and Social Sciences::JH Sociology and anthropology::JHB Sociology thema EDItEUR::J Society and Social Sciences::JH Sociology and anthropology::JHB Sociology Lang, Heinrich Chapter «Li vostri che tenghono li libri non sanno tenere tanti chonnti». Useful knowledge and accounting as seen through the accountant’s lenses and the logic of capitalism |
| title | Chapter «Li vostri che tenghono li libri non sanno tenere tanti chonnti». Useful knowledge and accounting as seen through the accountant’s lenses and the logic of capitalism |
| title_full | Chapter «Li vostri che tenghono li libri non sanno tenere tanti chonnti». Useful knowledge and accounting as seen through the accountant’s lenses and the logic of capitalism |
| title_fullStr | Chapter «Li vostri che tenghono li libri non sanno tenere tanti chonnti». Useful knowledge and accounting as seen through the accountant’s lenses and the logic of capitalism |
| title_full_unstemmed | Chapter «Li vostri che tenghono li libri non sanno tenere tanti chonnti». Useful knowledge and accounting as seen through the accountant’s lenses and the logic of capitalism |
| title_short | Chapter «Li vostri che tenghono li libri non sanno tenere tanti chonnti». Useful knowledge and accounting as seen through the accountant’s lenses and the logic of capitalism |
| title_sort | chapter li vostri che tenghono li libri non sanno tenere tanti chonnti useful knowledge and accounting as seen through the accountant s lenses and the logic of capitalism |
| topic | Accounting Practical Knowledge Bookkeeper Abacus Florentine Merchant Bankers thema EDItEUR::J Society and Social Sciences::JH Sociology and anthropology::JHB Sociology thema EDItEUR::J Society and Social Sciences::JH Sociology and anthropology::JHB Sociology |
| topic_facet | Accounting Practical Knowledge Bookkeeper Abacus Florentine Merchant Bankers thema EDItEUR::J Society and Social Sciences::JH Sociology and anthropology::JHB Sociology thema EDItEUR::J Society and Social Sciences::JH Sociology and anthropology::JHB Sociology |
| url | ONIX_20230803_9791221500929_17 |
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