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Nota critica sulla diffusione della partita doppia nei libri mastri delle zecche del Regno di Napoli. La firma di Benedetto Cotrugli (Secc. XV-XVI)
[Critical note on double entry diffusion in the master books of the mints of the Kingdom of Naples. The signature of Benedict Cotrugli (Secc. XV-XVI)]

Author

Listed:
  • Perfetto, Simonluca

    (Pescara (Italy))

Abstract

Attraverso il confronto di cinque registri contabili compilati dagli ufficiali delle zecche del Regno di Napoli, tra il 1453 e il 1576, l’autore tenta di stabilire quale influenza abbiano avuto nell’apparato burocratico regnicolo le conoscenze di Benedetto Cotrugli in materia di Partita Doppia. I risultati della ricerca pongono in evidenza il differente impiego che il raguseo fece di questo strumento contabile rispetto al Pacioli, in quanto oltre ad esserne stato il primo espositore e ad averlo utilizzato nella gestione della propria azienda, lo diffuse ad ogni livello socio-economico: personale, statale e teorico.

Suggested Citation

  • Perfetto, Simonluca, 2017. "Nota critica sulla diffusione della partita doppia nei libri mastri delle zecche del Regno di Napoli. La firma di Benedetto Cotrugli (Secc. XV-XVI) [Critical note on double entry diffusion in the master books of the mints of the Kingdom of Naples.," De Computis, Universidad Pablo de Olavide, vol. 14(26), pages 6-26.
    • Handle: RePEc:dec:articl:2017:14:26:6-26
    DOI: https://doi.org/10.26784/issn.1886-1881.v14i26.296
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