The accounting methods of the "Opera del Duomo" of Orvieto, from its origins to the 16th century statute reform: single or double-entry bookkeeping?

Libero Mario Mari, Francesca Picciaia

Resumen


The “Opera del Duomo” is the institution, still in existence, which was responsible for the construction of the cathedral in Orvieto. Over the centuries there have been many changes to its structure, in part due to continual conflict between the public administration and religious organizations. In accordance with the interpretation of the development of accounting as a result of its historical context, and, in particular, its organizational structure, this paper aims, through an analysis of the accounting registers and books of the Opera, to investigate “if” and “when” it is possible to observe the introduction of the double-entry bookkeeping method, and its role and function in the Opera’s structure.


Texto completo:

PDF


DOI: http://dx.doi.org/10.26784/issn.1886-1881.v11i21.38

Enlaces refback

  • No hay ningún enlace refback.


Copyright (c) 2016 Libero Mario Mari, Francesca Picciaia

Licencia de Creative Commons
Este obra está bajo una licencia de Creative Commons Reconocimiento-NoComercial-CompartirIgual 4.0 Internacional.

Electronic ISSN:1886-1881

Índices y Bases de Datos: Emerging Sources Citation Index 2015 Web of Science (Clarivate Analytics) Google Académico, MIARDIALNETREDIBEC3LATINDEX (Catálogo 2.0)ULRICHSERIH PLUSBusiness Source Complete (EBSCOhost) e IN-RECS (hasta 2009).

URL del anterior website (con contenido también actualizado): http://www.decomputis.org/

This is an Open Access Journal. All content is freely available in accordance with the BOAI definition of open access. Esta obra está – si no se indica lo contrario – bajo una "Licencia de Creative Commons Reconocimiento-NoComercial-CompartirIgual 4.0 Internacional". La licencia completa se puede consultar en http://creativecommons.org/licenses/by-nc-sa/4.0/.

Asociación Española de Contabilidad y Administración de Empresas (AECA) 

C/Rafael Bergamín, 16-B ; 28043 - Madrid (España)

aeca.es   -   info@aeca.es