Accounting Systems Along the Northern Rim of the Mediterranean. Banking Services in Naples Through Their Book-keeping System Between the 17th and 18th Centuries (Comunicazione a convegno)

Type
Label
  • Accounting Systems Along the Northern Rim of the Mediterranean. Banking Services in Naples Through Their Book-keeping System Between the 17th and 18th Centuries (Comunicazione a convegno) (literal)
Anno
  • 2013-01-01T00:00:00+01:00 (literal)
Alternative label
  • Avallone Paola (2013)
    Accounting Systems Along the Northern Rim of the Mediterranean. Banking Services in Naples Through Their Book-keeping System Between the 17th and 18th Centuries
    in 3rd International Conference on Luca Pacioli in Accounting History, 3rd Balkan Middle East Countries Conference on Accounting and Accounting History, Istanbul, 19-22 giugno 2013
    (literal)
Http://www.cnr.it/ontology/cnr/pubblicazioni.owl#autori
  • Avallone Paola (literal)
Http://www.cnr.it/ontology/cnr/pubblicazioni.owl#affiliazioni
  • Istituto di Studi sulle Società del Mediterraneo - ISSM, CNR (literal)
Titolo
  • Accounting Systems Along the Northern Rim of the Mediterranean. Banking Services in Naples Through Their Book-keeping System Between the 17th and 18th Centuries (literal)
Abstract
  • The accounting system of the Neapolitan public banks reflected the particular role they embodied in the Neapolitan economy in the early modern period; a role as central bank with vicarious credit authority. The only factor that linked the accounting system of those banks to any other entrepreneur, artisan, aristocrat, merchant or banker was double-entry bookkeeping. It is credible that the Florentine, Venetian and Genoese merchants, who since the 14th century had expanded their commercial activities in the Kingdom, adopted their accounting system. And there is no doubt that, as elsewhere in Europe, the Tractatus de computis et scripturis as part of the Summa, written by Luca Pacioli in the late 15th century, appeared in Naples. However, it seems that the accounting system of the public banks did not draw the attention of scholars. The public banks that operated in Naples between the late XVIth and the late XVIIIth centuries was divided into parts: bank assets and customer deposits. Capital investments and costs and revenues were recorded in ledgers; the customer deposit accounting recorded all the financial transactions of its clients. Through the main ledger, in which the accounts of individuals and institutions were recorded, it is possible to identify who used the services of the bank; and through the day-books, in which the operations regarding income and expenses were recorded, it is possible to explain the reasons. The objective of this paper is to identify, where possible, through book-keeping the services offered by the banks. These services can be identified from the checking accounts, the loans upon pledge, the administration of private patrimonies, and the function of treasury for public institutions. (literal)
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