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Credit and accounting in early modern Italy: the case of the Monte di Piet� in Bologna

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  • Rebecca L. Orelli
  • Carlotta del Sordo
  • Massimo Fornasari

Abstract

The foundation of Monti di Piet� by Franciscan friars in the fifteenth century represented a response to the problems of usury and difficult access to consumer credit. Some historians have highlighted the bank-like nature of the Monti, while others have considered them as economic institutions. This paper explores the case of the Monte di Piet� in Bologna during the early modern era, with particular reference to its governance model and its accounting and internal control practices. The presence of a well-preserved archive made it possible to perform a depth investigation of the emergence of accounting as a tool of control of the Monte.

Suggested Citation

  • Rebecca L. Orelli & Carlotta del Sordo & Massimo Fornasari, 2013. "Credit and accounting in early modern Italy: the case of the Monte di Piet� in Bologna," Accounting History Review, Taylor & Francis Journals, vol. 23(3), pages 273-293, November.
    • Handle: RePEc:taf:acbsfi:v:23:y:2013:i:3:p:273-293
    DOI: 10.1080/21552851.2013.850925
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    References listed on IDEAS

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    1. Briggs, Chris, 2009. "Credit and Village Society in Fourteenth-Century England," OUP Catalogue, Oxford University Press, number 9780197264416, Decembrie.
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    Cited by:

    1. Giovanni Gregorini, 2016. "Accounting, Charities and local government in modern Italy: the case of the Congrega della carit? apostolica in Brescia," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2016(2), pages 7-43.
    2. Salvatore Madonna & Greta Cestari & Francesca Callegari, 2017. "Organisational and accounting responses to bankruptcy: the case of the Ferrara Monte di Piet? (1598 and 1646)," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2017(2), pages 71-102.
    3. Andrea Amaduzzi & Paola Orlandini & Mariarita Pierotti, 2018. "Special Issue: Accounting in different cultures and from different perspectives. Banking function and accounting practices from 1810 to 1897: The case of the Monte di Piet? in Milan," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2018(2), pages 13-51.
    4. Lusiani, Maria & Pancot, Chiara & Sangster, Alan & Vedovato, Marco, 2023. "Bookkeeping, but not for profit: A special form of double entry in a 16th century Venetian charity," The British Accounting Review, Elsevier, vol. 55(5).
    5. Carlotta del Sordo & Massimo Fornasari & Rebecca L. Orelli, 2021. "Power and Discipline: The Role of Accounting in the Monte di Pietà of Ravenna between 18th and 19th Centuries," International Journal of Business and Management, Canadian Center of Science and Education, vol. 14(7), pages 1-93, July.

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