This paper focuses on the “origins” of the book-keeping art which aims to record economic behaviour. In particular, this research investigates the early specific “places” arranged and organized to teach the accounting knowledge and the primitive “means” of study with which it could be handed over: the abacus schools and books. They prevalently spread in Italy between XIII and XVI century with the aim of transferring the knowledge generally defined as “practical maths”, such as the techniques to do arithmetic operations and practical rules to solve commercial and financial questions. The objective of this research is to further investigate the study of abacus schools and books, in order to recover and highlight the role held by the abacus phenomenon in the origins of the “accounting art” and, in general, the role of the “abacus tradition” for the economic and social development of the society during the medieval and renaissance period. To achieve this goal, the study relies upon some evidences from Tuscany (Italy) between XIII and XVI century. By combining theoretical and empirical insights, the analysis points out the contribution the abacus tradition has given to the better development of public life in the city-republic during the medieval and renaissance period, that is to say to the best and most effective exercise of duty and civic right. This contribution has been the basis to the growing interest shown towards the abacus culture by the then city-republic authorities.

Maraghini, M.P. (2010). The role of the ‘abacus tradition’ for the economic and social development of the society: evidence from Tuscany (Italy) between XIII and XVI century. In Reino de León: Las cuentas de 1100 añosde historia (pp.1-21).

The role of the ‘abacus tradition’ for the economic and social development of the society: evidence from Tuscany (Italy) between XIII and XVI century

MARAGHINI, MARIA PIA
2010

Abstract

This paper focuses on the “origins” of the book-keeping art which aims to record economic behaviour. In particular, this research investigates the early specific “places” arranged and organized to teach the accounting knowledge and the primitive “means” of study with which it could be handed over: the abacus schools and books. They prevalently spread in Italy between XIII and XVI century with the aim of transferring the knowledge generally defined as “practical maths”, such as the techniques to do arithmetic operations and practical rules to solve commercial and financial questions. The objective of this research is to further investigate the study of abacus schools and books, in order to recover and highlight the role held by the abacus phenomenon in the origins of the “accounting art” and, in general, the role of the “abacus tradition” for the economic and social development of the society during the medieval and renaissance period. To achieve this goal, the study relies upon some evidences from Tuscany (Italy) between XIII and XVI century. By combining theoretical and empirical insights, the analysis points out the contribution the abacus tradition has given to the better development of public life in the city-republic during the medieval and renaissance period, that is to say to the best and most effective exercise of duty and civic right. This contribution has been the basis to the growing interest shown towards the abacus culture by the then city-republic authorities.
Maraghini, M.P. (2010). The role of the ‘abacus tradition’ for the economic and social development of the society: evidence from Tuscany (Italy) between XIII and XVI century. In Reino de León: Las cuentas de 1100 añosde historia (pp.1-21).
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/11365/43044
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