IDEAS home Printed from
   My bibliography  Save this article

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)


  • Montrone, Alessandro
  • Chirieleison, Cecilia


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.

Suggested Citation

  • Montrone, Alessandro & Chirieleison, Cecilia, 2009. "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," De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 10, pages 239-263, June.
  • Handle: RePEc:dec:articl:2004-09:239-263

    Download full text from publisher

    File URL:
    Download Restriction: no


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:dec:articl:2004-09:239-263. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Izaga García, Juan). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.