Congrès international d’histoire de la comptabilité 2024

Un Congrès international d’histoire de la comptabilité se déroulera à Porto les 10-11 octobre 2024, avec pour thème The cultural and social dimensions of accounting: an historical perspective. La date limite de soumission des communications est le 12 avril prochain.

Vous trouverez toutes les informations sur cet événement, dont bien sûr l’appel à communications, à l’adresse :

Il Liber expensarum del Comune di Bologna del 1288 tra procedimento amministrativo e sistema documentario. Introduzione, studio ed edizione, éd. A. Antonelli et M. Conti (con la collaborazione di G. Morelli), Ministero della Cultura, Roma, 2023, 508 p.

Disponible gratuitement à l’adresse suivante :

Il Liber expensarum del 1288 è un manoscritto cartaceo attualmente smembrato in due spezzoni conservati in due fondi archivistici distinti dell’Archivio di Stato di Bologna. L’edizione che qui si presenta ha quindi il merito di ricostruire virtualmente l’unitarietà di questa preziosa fonte per la storia del Comune di Bologna nell’ultimo quarto del secolo XIII. Il testo, già segnalato da Gianfranco Orlandelli nel 1954, riferisce di pagamenti a capitani e custodi al servizio del Comune di Bologna, inviati a presidiare lo spazio giurisdizionale organizzato intorno alla città, il quale faceva conto su una cerniera perimetrale di castelli posti ai confini del contado bolognese, capisaldi della difesa del territorio del comune felsineo.

Questo volume esce nella collana Fonti delle pubblicazioni della Direzione generale Archivi a diversi anni dall’ultima pubblicazione del 2016 e conferma la volontà di proseguire nella pubblicazione di fonti inedite conservate negli Archivi di Stato.

Il Liber offre un significativo saggio delle prassi di gestione documentale del Comune di Bologna, contribuendo alla conoscenza della modalità di funzionamento dei suoi uffici. Si tratta di un contributo che prosegue nel solco di una antica tradizione che valorizza il valore delle fonti storiche quali indispensabile strumento per la storia istituzionale.

La Direzione generale Archivi si è impegnata nel sostenerne la pubblicazione che rendere tangibile l’eccellenza del complesso degli studi storici, culturali, archivistici della nostra Nazione.

The Theology of Debt in Late Medieval English Literature

by Anna Shuurman

Exploring debt’s permutations in Middle English texts, Anne Schuurman makes the bold claim that the capitalist spirit has its roots in Christian penitential theology. Her argument challenges the longstanding belief that faith and theological doctrine in the Middle Ages were inimical to the development of market economies, showing that the same idea of debt is in fact intrinsic to both. The double penitential-financial meaning of debt, and the spiritual paradoxes it creates, is a linchpin of scholastic and vernacular theology, and of the imaginative literature of late medieval England. Focusing on the doubleness of debt, this book traces the dynamic by which the Christian ascetic ideal, in its rejection of material profit and wealth acquisition, ends up producing precisely what it condemns

Sources, normes et procédures de la fiscalité en Europe méditerranéenne (XIIIe-XVIe s.), eds. Marco Conti et Ézéchiel Jean-Courret

Le dernier numéro de la Revue en ligne Comptabilité(s)Revue d’histoire de la comptabilité est sorti.Coordonné par deux collègues médiévistes, Marco Conti et Ézéchiel Jean-Courret, il s’intitule “Sources, normes et procédures de la fiscalité en Europe méditerranéenne (XIIIe-XVIe s.) ». Le dossier se compose de onze articles signés par des médiévistes de différentes universités européennes. Il retient aussi deux articles hors dossier.

Medieval Money, Merchants, and Morality

by Diane Wolfthal (Author), Deirdre Jackson (Introduction), Steven A. Epstein (Contributor), David Yoon (Contributor)

Medieval Money, Merchants, and Morality charts the economicrevolution that took place at theend of the Middle Ages and theearly Renaissance. Trade wasconducted on an unprecedentedscale, banks were established,and coinage proliferated likenever before. The widespread useof money in everyday lifetransformed every aspect ofEuropean society, including itsvalues and culture.

Bringing together some of themost acclaimed manuscripts inthe Morgan’s collection and otherexceptional objects including arenaissance purse, a brass almsbox, and a hoard of coins, thisexhibition will explore the fate ofthe avaricious, attitudes towardsthe poor, contentious lendingpractices, and moneymanagement.

The famous Hours of Catherine ofCleves, the Hours of Henry VIII,and the Prayer Book of QueenClaude de France will be presented from a decidedly new angle, combining economic and art historyto consider the early history of capitalism and the crisis in values that it sparked. These will featurealongside lesser known treasures, including an Italian account book in its original binding and astunning leaf from a register of creditors made in Bologna, Italy, in 1394–95. As people today reflect onfluctuating markets, disparities in wealth, personal values, and morality, the themes addressed in thisexhibition are as relevant as ever. 

The Thirty Pieces of SilverCoin Relics in Medieval and Modern Europe

By Lucia Travaini

The Thirty Pieces of Silver: Coin Relics in Medieval and Modern Europe discusses many interconnected topics relating to the most perfidious monetary transaction in history: the betrayal of Jesus by Judas for thirty pieces of silver. According to medieval legend, these coins had existed since the time of Abraham’s father and had been used in many transactions recorded in the Bible. This book documents fifty specimens of coins which were venerated as holy relics in medieval and modern churches and monasteries of Europe, from Valencia to Uppsala. Most of these relics are ancient Greek silver coins in origin mounted in precious reliquaries or used for the distribution of their wax imprints believed to have healing powers.

Drawing from a wide range of historical sources, from hagiography to numismatics, this book will appeal to students and academics researching Late Antique, Medieval, and Early Modern History, Theology, as well as all those interested in the function of relics throughout Christendom. The Thirty Pieces of Silver is a study that invites meditation on the highly symbolic and powerful role of money through coins which were the price, value, and measure of Christ and which, despite being the most abject objects, managed to become relics.

Geld und Herrschaft um 1300

Finanzielle Verflechtungen zwischen Frankreich, der Kurie und Florenz. By Nils Bock

Das Thema Geld drängt sich angesichts wiederkehrender Finanzkrisen und der Verschuldungsfrage beharrlich in den Vordergrund. Die Studie folgt den vielfältigen und nicht erkennbaren Wegen des Geldes, deckt die Verbindungen zwischen Paris, Rom und Florenz um 1300 auf und untersucht deren Krisenanfälligkeit. Aus drei verschiedenen Perspektiven – Königshof, Kurie, Florentiner Bankiers – wird gezeigt, wie die drei Gruppen miteinander interagierten und das Geld konstruierten, das sie nutzten. Die Bankiers profitierten von den Geldgeschäften zwischen den Höfen und konnten eine vermeintlich dominante Position aufbauen, doch konnten Fehlinvestitionen, Konkurrenz, höfische Parteiungen und Kriege ein derartiges Kreditunternehmen ruinieren. Schon 30 Jahre später war das aufgebaute Finanzsystem für die Beteiligten nicht mehr ertragreich und musste reformiert werden. Die kurze Zeitspanne dieses Prozesses wirft Licht auf die scheinbare Schnelllebigkeit von Finanzsystemen und ihre anhaltende Gültigkeit.