Journal title CONTABILITÀ E CULTURA AZIENDALE
Author/s Matteo Palmaccio, Alessandra Lardo, Benedetta Cuozzo, Rosa Lombardi
Publishing Year 2017 Issue 2017/1 Language English
Pages 21 P. 7-27 File size 199 KB
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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.
Matteo Palmaccio, Alessandra Lardo, Benedetta Cuozzo, Rosa Lombardi, Bookkeeping methods and accounting controls: Developments within the Abbey of Montecassino from the 15th to the 17th century in "CONTABILITÀ E CULTURA AZIENDALE" 1/2017, pp 7-27, DOI: 10.3280/CCA2017-001002