The accounting methods of the 'Opera del Duomo' of Orvieto, from its origins to the 16th century statute reform: single or double-entry bookkeeping?
| Autor: | Francesca Picciaia, Libero Mario Mari |
|---|---|
| Jazyk: | němčina |
| Rok vydání: | 2014 |
| Předmět: |
Double-entry bookkeeping system
Accounting method Interpretation (philosophy) media_common.quotation_subject Opera Context (language use) General Medicine Art lcsh:HF5601-5689 Bookkeeping Statute lcsh:Accounting. Bookkeeping lcsh:Finance lcsh:HG1-9999 Economic history Religious organization Cartography media_common |
| Zdroj: | De Computis, Vol 11, Iss 21, Pp 49-72 (2014) |
| ISSN: | 1886-1881 |
| Popis: | The “Opera del Duomo” is the institution, still in existence, which was responsible for the construction of the cathedral in Orvieto. Over the centuries there have been many changes to its structure, in part due to continual conflict between the public administration and religious organizations. In accordance with the interpretation of the development of accounting as a result of its historical context, and, in particular, its organizational structure, this paper aims, through an analysis of the accounting registers and books of the Opera, to investigate “if” and “when” it is possible to observe the introduction of the double-entry bookkeeping method, and its role and function in the Opera’s structure. |
| Databáze: | OpenAIRE |
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