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The Practice and Culture of Accounting in Renaissance Florence

Published online by Cambridge University Press:  21 April 2015

RICHARD GOLDTHWAITE
RICHARD GOLDTHWAITE*
Affiliation:
Richard Goldthwaite is Professor of History, Emeritus, at The Johns Hopkins University. Contact information: via Pier Capponi, 41, 50132 Florence, Italy. E-mail: [email protected].
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Abstract

This article explores cultural aspects of the unique archival patrimony of private account books that survive for Florence from the fourteenth to the early seventeenth century, a period corresponding to the city’s greatness as a center of both Renaissance culture and early capitalism. The discussion first surveys the diffusion and the standardization of accounting practice throughout the society, the educational process behind this development, and the emergence of the professional accountant. It then analyzes double entry in its application to both business (including industrial) and domestic accounts in the attempt to extend our knowledge of the accounting reality in this pre-modern capitalist economy beyond the traditional view derived from manuals and theoretical notions. The conclusion examines the cultural functions of Florentine accounting practice ranging from the so-called spirit of capitalism in the business world to some particular characteristics that disposed Florentines in general toward this kind of record keeping.

Type
Articles
Information
Enterprise & Society , Volume 16 , Issue 3 , September 2015 , pp. 611 - 647
Copyright
Copyright © The Author 2015. Published by Cambridge University Press on behalf of the Business History Conference. All rights reserved. 

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References

Bibliography of Works Cited

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Balducci Pegolotti, Francesco. La pratica della mercatura, edited by Evans, Allan. Cambridge, MA: Mediaeval Academy of America, 1936.Google Scholar
Baxandall, Michael. Painting and Experience in Fifteenth Century Italy. Oxford: Oxford University Press, 1972.Google Scholar
Besta, Fabio. La ragioneria. 3 vols., Milan: Vallardi, 1922.Google Scholar
Black, Robert. Teachers, Pupils and Schools, c. 1250–1500, vol. 1 of Education and Society in Florentine Tuscany. Leiden-Boston: Brill, 2007.Google Scholar
Callard, Caroline. Le prince et la république: histoire, pouvoir et société dans la Florence des Médicis au XVIIe siècle. Paris: Presses de l’Université Paris-Sorbonne, 2007.Google Scholar
Carter, Tim, and Goldthwaite, Richard. Orpheus in the Marketplace: Jacopo Peri and the Economy of Late Renaissance Florence. Cambridge, MA: Harvard University Press, 2013.CrossRefGoogle Scholar
Castellani, Arrigo (ed.). Nuovi testi fiorentini del Dugento. Florence: Sansoni Editore, 1952.Google Scholar
Castellani, Francesco di Matteo. Ricordanze. I: Ricordanze A (1436–1459), edited by Giovanni Ciappelli. Florence: Olschki Editore, 1992.Google Scholar
Cella, Roberta. La documentazione Gallerani—Fini nell’Archivio di Stato di Gent (1304–1309). Florence: SISMEL, Edizioni del Galluzzo, 2009.Google Scholar
Cotrugli, Benedetto. Il libro dell’arte di mercatura, edited by Tucci, Ugo. Venice: Arsenale Editrice, 1990.Google Scholar
de Roover, Raymond. The Rise and Decline of the Medici Bank, 1397–1494. Cambridge, MA: Harvard University Press, 1963.Google Scholar
Edler, Florence. Glossary of Mediaeval Terms of Business: Italian Series, 1200–1600. Cambridge, MA: Mediaeval Academy of America, 1934.Google Scholar
Goldthwaite, Richard. The Economy of Renaissance Florence. Baltimore: Johns Hopkins University Press, 2009.CrossRefGoogle Scholar
Hoshino, Hidetoshi. L’Arte della Lana in Firenze nel Basso Medioevo. Florence: Olschki Editore, 1980.Google Scholar
Kent, Dale. Friendship, Love, and Trust in Renaissance Florence. Cambridge, MA: Harvard University Press, 2009.Google Scholar
Lane, Frederic. Andrea Barbarigo, Merchant of Venice, 1418–1449. Baltimore: Johns Hopkins University Press, 1944.Google Scholar
Le Goff, Jacques. Time, Work and Culture in the Middle Ages. Chicago-London: University of Chicago Press, 1980.Google Scholar
Maifreda, Gemano. From Oikonomia to Political Economy: Constructing Economic Knowledge from the Renaissance to the Scientific Revolution. Farnham-Burlington, VT: Ashgate, 2012.Google Scholar
Melis, Federigo. Storia della ragioneria: contributo alla conoscenza e interpretazione delle fonti più significative della storia economica. Bologna: C. Zuffi, 1950.Google Scholar
Melis, Federigo. Aspetti della vita economica medievale (studi nell’archivio Datini di Prato). Florence: Olschki Editore, 1962.Google Scholar
Muldrew, Craig. The Economy of Obligation: the Culture of Credit and Social Relations in Early Modern England. New York: St. Martin’s Press, 1998.CrossRefGoogle Scholar
Ortalli, Gherardo. Scuole e maestri tra Medioevo e Rinascimento: il caso veneziano. Bologna: Mulino, 1996.Google Scholar
Pacioli, Luca. Trattato di partita doppia, Venezia 1494, edited by Conterio, Annalisa with introduction and comments by Yamey, Basil (published with a separate volume in English translation as Exposition of Double Entry Bookkeeping [Venice, 1494]). Venice: Albrizzi Editore, 1994.Google Scholar
Pinchera, Valeria. Lusso e decoro: vita quotidiana e spese dei Salviati di Firenze nel Sei e Settecento. Pisa: Scuola Normale Superiore, 1999.Google Scholar
Shaw, James, and Welch, Evelyn. Making and Marketing Medicine in Renaissance Florence. Amsterdam-New York: Rodopi, 2011.CrossRefGoogle Scholar
Soll, Jacob. The Reckoning: Financial Accountability and the Rise and Fall of Nations. New York: Basic Books, 2014.Google Scholar
Tofani, Alberto. Alcune ricerche storiche sull’ufficio e la professione di ragioniere a Firenze al tempo della Repubblica. Florence: Barbèra, 1910.Google Scholar
Tognetti, Sergio. Il Banco Cambini: affari e mercati di una compagnia mercantile-bancaria nella Firenze del XV secolo. Florence: Olschki Editore, 1999.Google Scholar
Tognetti, Sergio. Un’industria di lusso al servizio del grande commercio: il mercato dei drappi serici e della seta nella Firenze del Quattrocento. Florence: Olschki Editore, 2002.Google Scholar
Ulivi, Elisabetta. Gli abacisti fiorentini delle famiglie “del maestro Luca,” Calandri e Micceri e le loro scuole d’abaco (secc. XIV–XVI). Florence: Olschki Editore, 2013.Google Scholar
Van Egmond, Warren. Practical Mathematics in the Italian Renaissance: A Catalog of Italian Abbacus Manuscripts and Printed Books to 1600. Florence: Istituto e Museo di Storia della Scienza, 1980.Google Scholar
Vespasiano da Bisticci, . Le vite, edited by Greco, Aulo. 2 vols. Florence: Istituto Nazionale di Studi sul Rinascimento, 1970–1976.Google Scholar
Zerbi, Tommaso. Le origini della partita doppia: gestioni aziendali e situazioni di mercato nei secoli XIV e XV. Milan: C. Marzorati, 1952.Google Scholar
Ammannati, Francesco. “Gli opifici lanieri di Francesco di Marco Datini.” In Francesco di Marco Datini: l’uomo, il mercante, edited by Nigro, Giampiero, 497–523. Florence: Firenze University Press, 2010.Google Scholar
Antinori, Carlo. “La contabilità pratica prima di Luca Pacioli: origine della partita doppia.” De Computis: Revista Española de Historia de la Contabilidad 1 (2004): 4–23.CrossRefGoogle Scholar
Caianiello, Eva. “Les sources des textes d’abaque italiens du XIVe siècle: les échos d’un débat en cours,” Reti Medievali Rivista 14 (2013): 189–209.Google Scholar
Cherubini, P. “Frammenti di quaderni di scuola d’area umbra alla fine del secolo XV,” Quellen und Forschungen aus italienischen Archiven und Bibliotheken 76 (1996): 219–252.Google Scholar
Chiapello, Eve. “Accounting and the Birth of the Notion of Capitalism.” Critical Perspectives on Accounting 18 (2007): 263–296.Google Scholar
Cinquini, Lino, Marelli, Alessandro, and Tenucci, Andrea. “An Analysis of Publishing Patterns in Accounting History Research in Italy, 1990–2004,” Accounting Historians Journal 35 (2008): 1–48.CrossRefGoogle Scholar
Davids, Karel. “The Bookkeeper’s Tale: Learning Merchant Skills in the Northern Netherlands in the Sixteenth Century.” In Education and Learning in the Netherlands, 1400–1600: Essays in Honour of Hilde de Ridder-Symoens, edited by Goudriaan, Koen, Moolenbroek, Jaap van, and Tervoort, Ad, 235–251. Leiden-Boston: Brill, 2004.CrossRefGoogle Scholar
de Roover, Raymond. “Early Accounting Problems of Foreign Exchange.” Accounting Review 19 (1944): 381–407.Google Scholar
de Roover, Raymond. “The Development of Accounting prior to Luca Pacioli according to the Account Books of Medieval Merchants.” In Studies in the History of Accounting, edited by Littleton, A. C. and Yamey, B. S., 114–174. London: Sweet & Maxwell Ltd, 1956 (reprinted in Business, Banking, and Economic Thought in Late Medieval and Early Modern Europe, edited by Julius Kirshner, 119–180. Chicago: University of Chicago Press, 1974).Google Scholar
Del Treppo, Mario. “Le avventure storiografiche della tavola Strozzi.” In Fra storia e storiografia. Scritti in onore di Pasquale Villani, edited by Macry, P. and Massafra, A., 483–515. Bologna: Mulino, 1994.Google Scholar
Edler de Roover, Florence. “Andrea Banchi, Florentine Silk Manufacturer and Merchant in the Fifteenth Century.” Studies in Medieval and Renaissance History 3 (1966): 223–285.Google Scholar
Fridenson, Patrick. “The Bilateral Relationship between Accounting History and Business History: A French Perspective.” Accounting, Business & Financial History 17 (2007): 375–380.CrossRefGoogle Scholar
Funnell, Warwick, and Robertson, Jeffrey. “Capitalist Accounting in Sixteenth Century Holland.” Accounting, Auditing and Accountability Journal 24 (2011): 560–586.CrossRefGoogle Scholar
Gervais, Pierre. “Crédit et filières marchandes au XVIIIe siècles.” Annales. Histoire, Sciences sociales 67 (2012), 1011–1048.CrossRefGoogle Scholar
Goldthwaite, Richard A. “Schools and Teachers of Commercial Arithmetic in Renaissance Florence.” Journal of European Economic History 1 (1972): 418–433(reprinted in Banks, Palaces and Entrepreneurs in Renaissance Florence. Aldershot: Variorum, 1995).Google Scholar
Goldthwaite, Richard A. “The Florentine Wool Industry in the late Sixteenth Century: A Case Study.” Journal of European Economic History 32 (2003): 527–554.Google Scholar
Goldthwaite, Richard A. “An Entrepreneurial Silk Weaver in Renaissance Florence,” I Tatti Studies 10 (2005): 69–126.Google Scholar
Goldthwaite, Richard A. “Le aziende seriche e il mondo degli affari a Firenze alla fine del ‘500,’” Archivio storico italiano 169 (2011): 281–341.Google Scholar
Kent, Dale. “Michele del Giogante’s House of Memory.” In Society and Individual in Renaissance Florence, edited by Connell, William J., 110–136. Berkeley: University of California Press, 2002.CrossRefGoogle Scholar
Kent, Dale. “The Lodging House of All Memories: An Accountant’s Home in Renaissance Florence.” Journal of the Society of Architectural Historians 66 (2007): 444–463.Google Scholar
Klapisch-Zuber, Christiane. “Comptes et mémoire: l’écriture des livre de famille florentins.” In L’écrit dans la société médiéval: textes en hommage à Lucien Fossier, 251–258. Paris: CNRS, 1991.Google Scholar
Meneghin, Alessia. “La tavola di un salariato fiorentino nel XV secolo: dai ricordi di Piero Puro ‘donzello’ della Parte Guelfa.” Archivio storico italiano, 172 (2014): 249–275.Google Scholar
Padgett, John. “Transposition and Refunctionality: The Birth of Partnership Systems in Renaissance Florence.” In The Emergence of Organizations and Markets, edited by Padgett, John F. and Powell, Walter W., 168–207. Princeton, NJ: Princeton University Press, 2012.Google Scholar
Pinto, Giuliano. “Contadini e proprietari nelle campagne fiorentine: il piviere dell’Impruneta.” In Impruneta: una pieve, un paese. Cultura, parrocchia e società nella campagna toscana (atti del convegno, 1979), 153–180. Florence: Salimbeni, 1983 (reprinted in Toscana medievale: paesaggi e realtà sociale. Florence: Le Lettere, 1993).Google Scholar
Postma, Johanna, and van der Helm, Anne J.. “La riegola de libro: Bookkeeping Instructions from the Mid-fifteenth Century,” paper for the 8th World Congress of Accounting Historians, Madrid, Spain, July 19–21, 2000, available online athttp://home.kpn.nl/annejvanderhelm/paper.htm.Google Scholar
Quattrone, Paolo. “Books to be Practiced: Memory, the Power of the Visual, and the Success of Accounting.” Accounting, Organizations and Society 34 (2009): 85–118.CrossRefGoogle Scholar
Sangster, Alan. “Locating the Source of Pacioli’s Bookkeeping Treatise.” Accounting Historians Journal 39 (2012): 97–110.CrossRefGoogle Scholar
Sapori, Armando. “Il ‘ragioniere’ medievale.” In Studi di storia economica (secoli XIII–XIV–XV), 1: 95–100. Florence: Sansoni Editore, 1955.Google Scholar
Stipetić, Vladimir. “Marin Rafaeli of Ragusa on Double-Entry Bookkeeping in 1475: A Recent Discovery by Anne J. van der Helm and Johanna Postma.” Dubrovnik Annals 6 (2002): 123–129.Google Scholar
Tognetti, Sergio. “L’industria conciaria nella Firenze del Cinquecento: uno studio sulla contabilità aziendale.” Archivio storico italiano 170 (2012): 61–110.Google Scholar
Tucci, Ugo. “Le tecniche di contabilità.” in Storia dell’economia mondiale, I: Permanenze e mutamenti dall’antichità al medioevo, edited by Valerio Castronovo, 511–529. Bari: Laterza, 1996.Google Scholar
Ulivi, Elisabetta. “Benedetto da Firenze (1429–1479), un maestro d’abaco del XV secolo; con documenti inediti e con un’Appendice su abacisti e scuole d’abaco a Firenze nei secoli XIII-XVI.” Bollettino di storia delle scienze matematiche 22 (2002): 3–243.Google Scholar
Ulivi, Elisabetta. “Raffaello Canacci, Piermaria Bonini e gli abacisti della famiglia Grassini.” Bollettino di storia delle scienze matematiche 24 (2004): 123–211.Google Scholar
Yamey, Basil. “The Functional Development of Double-entry Bookkeeping.” The Accountant (November 1940): 333–342.Google Scholar
Archivio di Stato, FlorenceGoogle Scholar
Biblioteca Laurenziana, FlorenceGoogle Scholar
Biblioteca Nazionale Centrale, FlorenceGoogle Scholar
Biblioteca Riccardiana, FlorenceGoogle Scholar
Harvard University, Baker Business Library, Cambridge, MAGoogle Scholar
Appleby, Joyce. The Relentless Revolution: A History of Capitalism. New York-London: W.W. Norton & Co., 2010.Google Scholar
Arlinghaus, Franz-Josef. Zwischen Notiz und Bilanz: zur Eigendynamik des Schriftgebrauchs in der kaufmȁnnischen Buchfȕhrung am Beispiel der Datini/di Berto-Handelsgesellschaft in Avignon (1367–1373). Frankfurt am Main: Peter Lang, 2000.Google Scholar
Balducci Pegolotti, Francesco. La pratica della mercatura, edited by Evans, Allan. Cambridge, MA: Mediaeval Academy of America, 1936.Google Scholar
Baxandall, Michael. Painting and Experience in Fifteenth Century Italy. Oxford: Oxford University Press, 1972.Google Scholar
Besta, Fabio. La ragioneria. 3 vols., Milan: Vallardi, 1922.Google Scholar
Black, Robert. Teachers, Pupils and Schools, c. 1250–1500, vol. 1 of Education and Society in Florentine Tuscany. Leiden-Boston: Brill, 2007.Google Scholar
Callard, Caroline. Le prince et la république: histoire, pouvoir et société dans la Florence des Médicis au XVIIe siècle. Paris: Presses de l’Université Paris-Sorbonne, 2007.Google Scholar
Carter, Tim, and Goldthwaite, Richard. Orpheus in the Marketplace: Jacopo Peri and the Economy of Late Renaissance Florence. Cambridge, MA: Harvard University Press, 2013.CrossRefGoogle Scholar
Castellani, Arrigo (ed.). Nuovi testi fiorentini del Dugento. Florence: Sansoni Editore, 1952.Google Scholar
Castellani, Francesco di Matteo. Ricordanze. I: Ricordanze A (1436–1459), edited by Giovanni Ciappelli. Florence: Olschki Editore, 1992.Google Scholar
Cella, Roberta. La documentazione Gallerani—Fini nell’Archivio di Stato di Gent (1304–1309). Florence: SISMEL, Edizioni del Galluzzo, 2009.Google Scholar
Cotrugli, Benedetto. Il libro dell’arte di mercatura, edited by Tucci, Ugo. Venice: Arsenale Editrice, 1990.Google Scholar
de Roover, Raymond. The Rise and Decline of the Medici Bank, 1397–1494. Cambridge, MA: Harvard University Press, 1963.Google Scholar
Edler, Florence. Glossary of Mediaeval Terms of Business: Italian Series, 1200–1600. Cambridge, MA: Mediaeval Academy of America, 1934.Google Scholar
Goldthwaite, Richard. The Economy of Renaissance Florence. Baltimore: Johns Hopkins University Press, 2009.CrossRefGoogle Scholar
Hoshino, Hidetoshi. L’Arte della Lana in Firenze nel Basso Medioevo. Florence: Olschki Editore, 1980.Google Scholar
Kent, Dale. Friendship, Love, and Trust in Renaissance Florence. Cambridge, MA: Harvard University Press, 2009.Google Scholar
Lane, Frederic. Andrea Barbarigo, Merchant of Venice, 1418–1449. Baltimore: Johns Hopkins University Press, 1944.Google Scholar
Le Goff, Jacques. Time, Work and Culture in the Middle Ages. Chicago-London: University of Chicago Press, 1980.Google Scholar
Maifreda, Gemano. From Oikonomia to Political Economy: Constructing Economic Knowledge from the Renaissance to the Scientific Revolution. Farnham-Burlington, VT: Ashgate, 2012.Google Scholar
Melis, Federigo. Storia della ragioneria: contributo alla conoscenza e interpretazione delle fonti più significative della storia economica. Bologna: C. Zuffi, 1950.Google Scholar
Melis, Federigo. Aspetti della vita economica medievale (studi nell’archivio Datini di Prato). Florence: Olschki Editore, 1962.Google Scholar
Muldrew, Craig. The Economy of Obligation: the Culture of Credit and Social Relations in Early Modern England. New York: St. Martin’s Press, 1998.CrossRefGoogle Scholar
Ortalli, Gherardo. Scuole e maestri tra Medioevo e Rinascimento: il caso veneziano. Bologna: Mulino, 1996.Google Scholar
Pacioli, Luca. Trattato di partita doppia, Venezia 1494, edited by Conterio, Annalisa with introduction and comments by Yamey, Basil (published with a separate volume in English translation as Exposition of Double Entry Bookkeeping [Venice, 1494]). Venice: Albrizzi Editore, 1994.Google Scholar
Pinchera, Valeria. Lusso e decoro: vita quotidiana e spese dei Salviati di Firenze nel Sei e Settecento. Pisa: Scuola Normale Superiore, 1999.Google Scholar
Shaw, James, and Welch, Evelyn. Making and Marketing Medicine in Renaissance Florence. Amsterdam-New York: Rodopi, 2011.CrossRefGoogle Scholar
Soll, Jacob. The Reckoning: Financial Accountability and the Rise and Fall of Nations. New York: Basic Books, 2014.Google Scholar
Tofani, Alberto. Alcune ricerche storiche sull’ufficio e la professione di ragioniere a Firenze al tempo della Repubblica. Florence: Barbèra, 1910.Google Scholar
Tognetti, Sergio. Il Banco Cambini: affari e mercati di una compagnia mercantile-bancaria nella Firenze del XV secolo. Florence: Olschki Editore, 1999.Google Scholar
Tognetti, Sergio. Un’industria di lusso al servizio del grande commercio: il mercato dei drappi serici e della seta nella Firenze del Quattrocento. Florence: Olschki Editore, 2002.Google Scholar
Ulivi, Elisabetta. Gli abacisti fiorentini delle famiglie “del maestro Luca,” Calandri e Micceri e le loro scuole d’abaco (secc. XIV–XVI). Florence: Olschki Editore, 2013.Google Scholar
Van Egmond, Warren. Practical Mathematics in the Italian Renaissance: A Catalog of Italian Abbacus Manuscripts and Printed Books to 1600. Florence: Istituto e Museo di Storia della Scienza, 1980.Google Scholar
Vespasiano da Bisticci, . Le vite, edited by Greco, Aulo. 2 vols. Florence: Istituto Nazionale di Studi sul Rinascimento, 1970–1976.Google Scholar
Zerbi, Tommaso. Le origini della partita doppia: gestioni aziendali e situazioni di mercato nei secoli XIV e XV. Milan: C. Marzorati, 1952.Google Scholar
Ammannati, Francesco. “Gli opifici lanieri di Francesco di Marco Datini.” In Francesco di Marco Datini: l’uomo, il mercante, edited by Nigro, Giampiero, 497–523. Florence: Firenze University Press, 2010.Google Scholar
Antinori, Carlo. “La contabilità pratica prima di Luca Pacioli: origine della partita doppia.” De Computis: Revista Española de Historia de la Contabilidad 1 (2004): 4–23.CrossRefGoogle Scholar
Caianiello, Eva. “Les sources des textes d’abaque italiens du XIVe siècle: les échos d’un débat en cours,” Reti Medievali Rivista 14 (2013): 189–209.Google Scholar
Cherubini, P. “Frammenti di quaderni di scuola d’area umbra alla fine del secolo XV,” Quellen und Forschungen aus italienischen Archiven und Bibliotheken 76 (1996): 219–252.Google Scholar
Chiapello, Eve. “Accounting and the Birth of the Notion of Capitalism.” Critical Perspectives on Accounting 18 (2007): 263–296.Google Scholar
Cinquini, Lino, Marelli, Alessandro, and Tenucci, Andrea. “An Analysis of Publishing Patterns in Accounting History Research in Italy, 1990–2004,” Accounting Historians Journal 35 (2008): 1–48.CrossRefGoogle Scholar
Davids, Karel. “The Bookkeeper’s Tale: Learning Merchant Skills in the Northern Netherlands in the Sixteenth Century.” In Education and Learning in the Netherlands, 1400–1600: Essays in Honour of Hilde de Ridder-Symoens, edited by Goudriaan, Koen, Moolenbroek, Jaap van, and Tervoort, Ad, 235–251. Leiden-Boston: Brill, 2004.CrossRefGoogle Scholar
de Roover, Raymond. “Early Accounting Problems of Foreign Exchange.” Accounting Review 19 (1944): 381–407.Google Scholar
de Roover, Raymond. “The Development of Accounting prior to Luca Pacioli according to the Account Books of Medieval Merchants.” In Studies in the History of Accounting, edited by Littleton, A. C. and Yamey, B. S., 114–174. London: Sweet & Maxwell Ltd, 1956 (reprinted in Business, Banking, and Economic Thought in Late Medieval and Early Modern Europe, edited by Julius Kirshner, 119–180. Chicago: University of Chicago Press, 1974).Google Scholar
Del Treppo, Mario. “Le avventure storiografiche della tavola Strozzi.” In Fra storia e storiografia. Scritti in onore di Pasquale Villani, edited by Macry, P. and Massafra, A., 483–515. Bologna: Mulino, 1994.Google Scholar
Edler de Roover, Florence. “Andrea Banchi, Florentine Silk Manufacturer and Merchant in the Fifteenth Century.” Studies in Medieval and Renaissance History 3 (1966): 223–285.Google Scholar
Fridenson, Patrick. “The Bilateral Relationship between Accounting History and Business History: A French Perspective.” Accounting, Business & Financial History 17 (2007): 375–380.CrossRefGoogle Scholar
Funnell, Warwick, and Robertson, Jeffrey. “Capitalist Accounting in Sixteenth Century Holland.” Accounting, Auditing and Accountability Journal 24 (2011): 560–586.CrossRefGoogle Scholar
Gervais, Pierre. “Crédit et filières marchandes au XVIIIe siècles.” Annales. Histoire, Sciences sociales 67 (2012), 1011–1048.CrossRefGoogle Scholar
Goldthwaite, Richard A. “Schools and Teachers of Commercial Arithmetic in Renaissance Florence.” Journal of European Economic History 1 (1972): 418–433(reprinted in Banks, Palaces and Entrepreneurs in Renaissance Florence. Aldershot: Variorum, 1995).Google Scholar
Goldthwaite, Richard A. “The Florentine Wool Industry in the late Sixteenth Century: A Case Study.” Journal of European Economic History 32 (2003): 527–554.Google Scholar
Goldthwaite, Richard A. “An Entrepreneurial Silk Weaver in Renaissance Florence,” I Tatti Studies 10 (2005): 69–126.Google Scholar
Goldthwaite, Richard A. “Le aziende seriche e il mondo degli affari a Firenze alla fine del ‘500,’” Archivio storico italiano 169 (2011): 281–341.Google Scholar
Kent, Dale. “Michele del Giogante’s House of Memory.” In Society and Individual in Renaissance Florence, edited by Connell, William J., 110–136. Berkeley: University of California Press, 2002.CrossRefGoogle Scholar
Kent, Dale. “The Lodging House of All Memories: An Accountant’s Home in Renaissance Florence.” Journal of the Society of Architectural Historians 66 (2007): 444–463.Google Scholar
Klapisch-Zuber, Christiane. “Comptes et mémoire: l’écriture des livre de famille florentins.” In L’écrit dans la société médiéval: textes en hommage à Lucien Fossier, 251–258. Paris: CNRS, 1991.Google Scholar
Meneghin, Alessia. “La tavola di un salariato fiorentino nel XV secolo: dai ricordi di Piero Puro ‘donzello’ della Parte Guelfa.” Archivio storico italiano, 172 (2014): 249–275.Google Scholar
Padgett, John. “Transposition and Refunctionality: The Birth of Partnership Systems in Renaissance Florence.” In The Emergence of Organizations and Markets, edited by Padgett, John F. and Powell, Walter W., 168–207. Princeton, NJ: Princeton University Press, 2012.Google Scholar
Pinto, Giuliano. “Contadini e proprietari nelle campagne fiorentine: il piviere dell’Impruneta.” In Impruneta: una pieve, un paese. Cultura, parrocchia e società nella campagna toscana (atti del convegno, 1979), 153–180. Florence: Salimbeni, 1983 (reprinted in Toscana medievale: paesaggi e realtà sociale. Florence: Le Lettere, 1993).Google Scholar
Postma, Johanna, and van der Helm, Anne J.. “La riegola de libro: Bookkeeping Instructions from the Mid-fifteenth Century,” paper for the 8th World Congress of Accounting Historians, Madrid, Spain, July 19–21, 2000, available online athttp://home.kpn.nl/annejvanderhelm/paper.htm.Google Scholar
Quattrone, Paolo. “Books to be Practiced: Memory, the Power of the Visual, and the Success of Accounting.” Accounting, Organizations and Society 34 (2009): 85–118.CrossRefGoogle Scholar
Sangster, Alan. “Locating the Source of Pacioli’s Bookkeeping Treatise.” Accounting Historians Journal 39 (2012): 97–110.CrossRefGoogle Scholar
Sapori, Armando. “Il ‘ragioniere’ medievale.” In Studi di storia economica (secoli XIII–XIV–XV), 1: 95–100. Florence: Sansoni Editore, 1955.Google Scholar
Stipetić, Vladimir. “Marin Rafaeli of Ragusa on Double-Entry Bookkeeping in 1475: A Recent Discovery by Anne J. van der Helm and Johanna Postma.” Dubrovnik Annals 6 (2002): 123–129.Google Scholar
Tognetti, Sergio. “L’industria conciaria nella Firenze del Cinquecento: uno studio sulla contabilità aziendale.” Archivio storico italiano 170 (2012): 61–110.Google Scholar
Tucci, Ugo. “Le tecniche di contabilità.” in Storia dell’economia mondiale, I: Permanenze e mutamenti dall’antichità al medioevo, edited by Valerio Castronovo, 511–529. Bari: Laterza, 1996.Google Scholar
Ulivi, Elisabetta. “Benedetto da Firenze (1429–1479), un maestro d’abaco del XV secolo; con documenti inediti e con un’Appendice su abacisti e scuole d’abaco a Firenze nei secoli XIII-XVI.” Bollettino di storia delle scienze matematiche 22 (2002): 3–243.Google Scholar
Ulivi, Elisabetta. “Raffaello Canacci, Piermaria Bonini e gli abacisti della famiglia Grassini.” Bollettino di storia delle scienze matematiche 24 (2004): 123–211.Google Scholar
Yamey, Basil. “The Functional Development of Double-entry Bookkeeping.” The Accountant (November 1940): 333–342.Google Scholar
Archivio di Stato, FlorenceGoogle Scholar
Biblioteca Laurenziana, FlorenceGoogle Scholar
Biblioteca Nazionale Centrale, FlorenceGoogle Scholar
Biblioteca Riccardiana, FlorenceGoogle Scholar
Harvard University, Baker Business Library, Cambridge, MAGoogle Scholar