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Abelard, Peter, 16 Absolution, 42 See also penance, sacrament of Acciauoli, Donato, 51 accounting, 59 alleged rationality of, 40–41 as moral confession, 28–29, 53–54 capitalism and, 7–8 in world religions, xiv–xv metaphors, xv, 28, 85 reality-construction through, x–xi, xiii, xvi recent developments in, 89–90, xvi oldest fragments, 55–56 sociology and, ix, 99n1 (pref) See also daybook; doubleentry bookkeeping; journal ; ledger Accounting, Auditing & Accountability Journal, 99n3 accounting equation, xii, 102n2, 105n4 “accountingization,” ix, 87 Advice to a Young Tradesman (Franklin), 6 Alain de Lille, 26, 27 Alberic of Monte Cassino, 60 exordia, 66–67 periodic sentence, 76 repetition, 78 Alberti family banking, 53 ledgers, 10–11, 31 Alberti, Leon Battista, 7, 42 architecture, 77–78 as “old style” bourgeois, 100n3 influence on Pacioli, 102n5 scrupulosity of, 36, 37, 39–40 Alexander III (pope), 58, 88 Alphonsus of Liguori, Saint, 23, 38 Ancren Riwle, 100n2 (chap 2) Antonino of Florence, Saint, 5–6, 27 anxiety neurosis. See scrupulosity Arabic numbers, 28, 101n5 Aristotle, 61 artes dictandi (art of letter writing ), 58–59, 60, 104n2 (chap 6) asceticism. See inner-worldly asceticism; scrupulosity Aquinas. See Thomas Aquinas, Saint Augustine, Saint, 26, 81 autobiography, 28, 41, 84 balance. See accounting equation ; bilancio de libro; justice; trial balance balance sheet, 73 121 Index banking, medieval, 36, 47–48, 48–49, 55, 75 See also commerce, medieval; money markets, medieval; various banking families Baxter, rev. Richard, 6, 101n3 (chap 3) Bede, Saint, 17 Benedict XI (pope), 27 Benedict XII (pope), 89 Berman, Harold, 81, 84 Bernardino of Siena, Saint, 5–6, 48 on usury, 46 Bernard of Clairvaux, Saint on scrupulosity, 16, 26 pessimism of, 103n3 bilancio de libro (book balance), 33, 70 Boccaccio, Giovanni, 51 Bologna, 52, 66 University of, 58, 59 bookkeeping. See accounting; daybook; double-entry bookkeeping ; journal; ledger Book of Margery Kempe (Kempe), 21 Book of Revelations, xv Book of Vices and Virtues (Lorens of Orleans), 100n (chap 2) Burckhardt, Jacob, 85 business. See banking, medieval; commerce, medieval; money markets, medieval; partnerships , medieval business ethics. See commerce, medieval; justice; piety; usury business records. See accounting ; daybook; double-entry bookkeeping; journal; ledger Calimala Guild, 47 Calvinism, 6, 10 attraction to, by capitalists, 92 heroic ethics of, 3, 25 inner-worldly asceticism in, 40 money-making as calling, 7 moral bookkeeping in, 101n3 (chap 3) usury in, 91–92 cambium per litteris (bill of exchange), 48, 58, 73 canonical penance, 5, 13, 14–15, 17, 100n1 See also penance, sacrament of capital calculation of, 105n4 justice of, 72 See also double-entry bookkeeping ; ledger capitalism, 10 bookkeeping and, xiii, 7–8 defined, 7–8 See also banking, medieval; commerce, medieval; money-markets, medieval; partnerships, medieval capitalist spirit, 3, 4, 8, 39 defined, 9 See also inner-worldly asceticism Cassian, John, 18 on scrupulosity, 25–26 casuistry, 24, 35, 42 See also probabilism; scrupulosity ; usury Catherine of Siena, Saint, 28, 84 Catholicism. See Roman Catholicism 122 Index Celtic penance, 5, 83 See also penance, sacrament of Charles the Bold, 53 Chaucer, Geoffrey, 21 Christianity. See particular churches, councils, denominations , popes, religious orders, saints Cicero, 4, 7, 47, 78, 103n6 bookkeeping in, 42, 60 Master of Eloquence, 60, 64 rhetoric: argument invention, 61, 63–64 argument introduction, 66 argument narration, 69 elocution, 61–62 periodic sentence, 76 Cistercian Order, 4, 82, 89 Cluniac Order, 4, 82 Cohen, Jere, 99n1 (chap 1) Colignon, Richard, ix, 2 Colinson, Robert, 54 Collins, Randall, 99n1 (chap 1) Columban, Saint, 17 commenda (partnership), 48, 59 commerce, medieval as an action, 29 ledger as justification for, 72–74, 86 moral status of, 43–47, 49–52, 85 See also banking, medieval; money markets, medieval; partnerships, medieval compagnia di terra (overland partnership), 48 Confessio Amantis (Gower), 21 confession compulsion, 52 See also penance, sacrament of conscience, 52 See also scrupulosity contemptus mundi (world contempt ), 24 See also pessimism contrition. See penance, sacrament of “cooking the books,” xvi Corbizzi, Birolami, and Corbizzi company, 67 Corpus Juris. See Roman law Cotrugli, Benedetto, 40–41, 42, 101n1 (chap 4) Couer, Jacques, 53 councils, Roman Catholic Fourth Lateran, 13, 22, 84, 89, 101n3 (chap 2) of Oxford, 89 of Paris, 14 of Trent, 27, 101n3 (chap 2) of Vienne, 27, 44 Covaleski, Mark, ix, 2 Crusades, 81, 83 Cura Rei Famuliari, De (Bernard of Clairvaux), 103n3 Cursor Mundi, 100n2 (chap 2) Cyprian (pope), xv Dante, Allighieri, 21, 60 on commerce, 43 on St. Francis, 46 Datini, Francesco di Marco, 42 account books, 38 banking by, 50 capitalist spirit...

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Additional Information

ISBN
9780791482797
Related ISBN
9780791465455
MARC Record
OCLC
63161498
Pages
151
Launched on MUSE
2012-01-01
Language
English
Open Access
No
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