006 Final submission with authors etc Choreography of the past - anonymous AHJ submission Dec 16.pdf (288.04 kB)
Choreography of the past: accounting and the writing of Christine de Pizan
journal contribution
posted on 2023-06-09, 05:36 authored by Frances Miley, Andrew ReadThis research discusses The Treasure of the City of Ladies, a manuscript written by Christine de Pizan in France during the early fifteenth century to give guidance on account-keeping and budgeting. Christine de Pizan was born in Italy but raised in the French royal court. Her manuscript gives the keeping of accounts and budget management a religious imperative. She describes them as functions where the three Divine virtues of reason, rectitude and justice are applied. Christine de Pizan describes how demonstrating these virtues through proper keeping of accounts and budgets is a way to demonstrate love of God. Although historical accounting records show how accounting was done, this manuscript explains why it was done. In giving a rationale for single-entry bookkeeping and budgeting, the manuscript provides a source that prevents present-mindedness when attempting to undertake contemporary analyses of accounting records from this historical period.
History
Publication status
- Published
File Version
- Accepted version
Journal
Accounting Historians JournalISSN
0148-4184Publisher
American Accounting AssociationExternal DOI
Issue
1Volume
44Page range
51-62Department affiliated with
- Business and Management Publications
Full text available
- Yes
Peer reviewed?
- Yes
Legacy Posted Date
2017-03-31First Open Access (FOA) Date
2017-04-04First Compliant Deposit (FCD) Date
2017-03-31Usage metrics
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