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I prodromi della partita doppia in una corporazione monastica: la contabilità dell'Abbazia di San Pietro in Perugia dal 1461 al 1464. (Traces of double entry in a monastic community: the accounting of the Abbey of San Pietro in Perugia 1461-1464)

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  • Montrone, Alessandro
  • Chirieleison, Cecilia
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    Abstract

    Teniendo en cuenta las inmensas propiedades agrícolas de la Abadía Benedictina de San Pedro en Perugia, la mayor de la Umbria y una de las más significativas en Italia, es obvio el interés de sus libros de cuentas, referidos sin interrupción a la misma entidad económica durante cerca de cinco siglos a partir de 1461. Nuestro análisis se concentra en el Diario y el Mayor de los años 1461 a 1464, es decir, más de treinta años antes de la publicación del Tractatus De Computis et Scripturis de Luca Pacioli. Ello demuestra que en esa época la contabilidad por partida doble ya era aplicada en la Abadía de San Pedro. Aunque esta contabilidad no registra ni el capital ni los beneficios, sí permitía de cualquier modo una mejor administración y una mejor toma de decisiones. Because of the immense agricultural property owned by the Benedictine Abbey of San Pietro in Perugia (the largest in Umbria and one of most significant in Italy), is obvious the interest of its accounting books, that relates to the same economic entity going back without interruption for nearly five centuries, starting from 1461. Our analysis concentrates on the journal and the ledger kept from 1461 to 1464, more than thirty years before the issue of the Pacioli’s Tractatus de Computis et Scripturis, demonstrating how at the time the double entry method was already applied in San Pietro Abbey’s accounting. Even if its bookkeeping didn’t quantify the capital and the income, however, it allowed a better administration and a better decision making.

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    Bibliographic Info

    Article provided by Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association. in its journal De Computis.

    Volume (Year): (2009)
    Issue (Month): 10 (June)
    Pages: 239-263

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    Handle: RePEc:dec:articl:2004-09:239-263

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    Web page: http://www.aeca.es/
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    Related research

    Keywords: Contabilidad monástica; contabilidad por partida doble; orden benedictina; siglo XV. Monastic accounting; double-entry accounting; Benedictine order; 15th Century.;

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