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Bookkeeping methods and accounting controls: Developments within the Abbey of Montecassino from the 15th to the 17th century
Titolo Rivista: CONTABILITÀ E CULTURA AZIENDALE 
Autori/Curatori: Matteo Palmaccio, Alessandra Lardo, Benedetta Cuozzo, Rosa Lombardi 
Anno di pubblicazione:  2017 Fascicolo: Lingua: Inglese 
Numero pagine:  21 P. 7-27 Dimensione file:  199 KB
DOI:  10.3280/CCA2017-001002
Il DOI è il codice a barre della proprietà intellettuale: per saperne di più:  clicca qui   qui 


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.


Keywords: Monastery accounting history, bookkeeping methods, accounting controls, New Accounting History, Abbey of Montecassino, Santa Giustina Congregation.

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  1. Michele Bigoni, Laura Maran, Silvia Ferramosca, Time, space and accounting at Nonantola Abbey (1350–1449) in The British Accounting Review 100882/2020 pp. 100882, DOI: 10.1016/j.bar.2020.100882

Matteo Palmaccio, Alessandra Lardo, Benedetta Cuozzo, Rosa Lombardi, in "CONTABILITÀ E CULTURA AZIENDALE" 1/2017, pp. 7-27, DOI:10.3280/CCA2017-001002

   

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