De cómo rendir cuentas a Dios y a los hombreslas invocaciones sacras en los libros de cuentas del renacimiento inglés

  1. Lanero Fernández, Juan J.
  2. Ortega Montes, Eduardo
Journal:
Pecunia: revista de la Facultad de Ciencias Económicas y Empresariales

ISSN: 1699-9495

Year of publication: 2007

Issue: 4

Pages: 143-154

Type: Article

DOI: 10.18002/PEC.V0I4.723 DIALNET GOOGLE SCHOLAR lock_openDialnet editor

More publications in: Pecunia: revista de la Facultad de Ciencias Económicas y Empresariales

Abstract

Pious inscriptions in account books were already customary in the medieval ages and lasted until 18th century. They were an expression of the medieval faith, the renaissance self-reliance together with a combination of pagan and Christian beliefs. This tradition started in Italy and expanded all over Europe with the publication of Fra Luca Pacioli's treatise in 1494. The double-entry system was spread out and with it the habits which were usual among merchants. The focus of the present study is a revision of these pious inscriptions starting with the suggestions made by Pacioli and up to the ones that appear in some commercial treatises of the 18`h century. Fra Luca Pacioli gathered in his treatise what the Italian merchants had practised for a long time before 1494. The Italian monk systematized the principles of double-entry bookkeeping in his Summa and he did not forget to include some other practises such as pious inscriptions whenever an account was opened.

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Data source: Dialnet