The foundation of Monti di Pietà by Franciscan friars in the fifteenth century represented a response to the problems of both usury and difficult access to consumer credit. Some historians have highlighted the bank-like nature of the Monti, while others have considered them as economic institutions. This paper explores the case of the Monte di Pietà in Bologna during the eEarly mModern era, with particular reference to its governance model and its accounting and internal management control practices. The presence of a well preserved archive made it possible to perform a depth investigation of the emergence of accounting as a tool of control of the Monte.

Credit and accounting in early modern Italy: the case of the Monte di Pietà in Bologna

ORELLI, REBECCA LEVY;DEL SORDO, CARLOTTA;FORNASARI, MASSIMO
2013

Abstract

The foundation of Monti di Pietà by Franciscan friars in the fifteenth century represented a response to the problems of both usury and difficult access to consumer credit. Some historians have highlighted the bank-like nature of the Monti, while others have considered them as economic institutions. This paper explores the case of the Monte di Pietà in Bologna during the eEarly mModern era, with particular reference to its governance model and its accounting and internal management control practices. The presence of a well preserved archive made it possible to perform a depth investigation of the emergence of accounting as a tool of control of the Monte.
Rebecca Orelli; Carlotta del Sordo; Massimo Fornasari
File in questo prodotto:
Eventuali allegati, non sono esposti

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/11585/193729
 Attenzione

Attenzione! I dati visualizzati non sono stati sottoposti a validazione da parte dell'ateneo

Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus 10
  • ???jsp.display-item.citation.isi??? ND
social impact