The Florentine Bank Ledger Fragments of 1211: Some New Insights
1973; Wiley; Volume: 11; Issue: 1 Linguagem: Inglês
10.2307/2490281
ISSN1475-679X
Autores Tópico(s)Renaissance and Early Modern Studies
ResumoSince their transcription in 1887 by Pietro Santini [11], the ledger accounts of 1211 on the flyleaves of the Codex Aedilis 67 in the Biblioteca Medicea-Laurenziana, Florence, have been recognized as the earliest long fragments of pure Italian, and especially Tuscan, prose. As such they were reprinted in 1889 by Monaci [7], and in 1926 by Schiaffini [12], both philologists like Santini. In 1930 the accounts were expounded by Chiaudano [4], as an important document in the economic history of Italy in the 13th century. Historians of accounting, however, have accorded them only brief and summary treatment -Besta in 1922 [2], Melis more fully in 1950 [6], and Raymond de Roover in 1956 [10]. In a previous article [5], I have given what is probably the first extended account in English of this celebrated text, including a complete translation and notes. In the present paper, I provide the main findings, suitably illustrated, for the consideration of accountants who might otherwise overlook the longer article, published as it is in a journal whose readership is mainly among the members of arts faculties.'
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