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Cost calculations, religion and commerce: the Book of Good Government of the Souk of Malaga in the 13th Century

Author

Listed:
  • Jesús D. L—pez- Manj—n

    (Department of Business Administration, Universidad Pablo de Olavide)

  • Fernando Gutiérrez Hidalgo

    (Department of Business Administration, Universidad Pablo de Olavide)

  • Francisco Carrasco Fenech

    (Department of Business Administration, Universidad Pablo de Olavide)

Abstract

This paper analyzes the cost calculations in the 13th Century Book of Good Government of a Souk (Zoco), written by Al-Saqati and dealing with the Malaga souk. This helps us to appreciate the historical accounting patrimony of al-Andalus and to consider the influence of religious doctrine on cost procedure. We inquire into the genesis of complex cost accounting techniques by considering their social, political, and cultural inspiration and not their hitherto strictly economic rationality. The study provides evidence of the following peculiarities: the price fixing related to retail commercial activities, aimed to avoid fraud and was in defense of the final consumer, and was above all, supported by a religious motivation.

Suggested Citation

  • Jesús D. L—pez- Manj—n & Fernando Gutiérrez Hidalgo & Francisco Carrasco Fenech, 2009. "Cost calculations, religion and commerce: the Book of Good Government of the Souk of Malaga in the 13th Century," Working Papers 09.01, Universidad Pablo de Olavide, Department of Business Administration, revised Mar 2009.
    • Handle: RePEc:pab:wpbsad:09.01
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    File URL: http://www.upo.es/serv/bib/wpbsad/bsad0901.pdf
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    References listed on IDEAS

    as
    1. Richard K. Fleischman & Thomas N. Tyson, 1993. "Cost accounting during the industrial revolution. the present state of historical knowledge," Economic History Review, Economic History Society, vol. 46(3), pages 503-517, August.
    2. Salvador Carmona & Luca Zan, 2002. "Special Section: Mapping variety in the history of accounting and management practices," European Accounting Review, Taylor & Francis Journals, vol. 11(2), pages 291-304.
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