L’Archivio del Banco di Napoli e l’Attività dei Banchi pubblici Napoletani. (The Archive of the Banco di Napoli and the Activity of the Neapolitan Public Banks)
Este trabajo versa sobre los bancos públicos napolitanos. Estas instituciones son particularmente interesantes en la historia de la banca y de la contabilidad bancaria porque fueron las primeras en emitir papel moneda en forma de unos certificados de depósito o fedi di credito en la segunda mitad del siglo XVI. Estos certificados eran transmisibles por endoso y su emisión vino impuesta de alguna manera por la necesidad práctica de remediar la escasez crónica de numerario metálico que padecia el Reino de Nápoles, incorporado en aquella época a la Corona española. This paper deals with the Neapolitan public banks. These institutions are particularly interesting in banking and accounting history because they were the first ones to issue paper money in form of deposit certificates or fedi di credito during the second half of the 16th century. These bank deposit certificates were negotiable by endorsement. Their issue was caused in some way by the need to remedy the chronic shortage of coins that the Reign of Neapel suffered, a Reign that belonged to the Spanish Crown at that time.
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Article provided by Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association. in its journal De Computis.