The “accountant” stereotype in the Florentine medieval popular culture: “galantuomini” or usurers?

IF 4.6 3区 管理学 Q1 BUSINESS, FINANCE
Jonida Carungu, M. Molinari
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引用次数: 2

Abstract

PurposeThis paper explores the stereotype of the accountant in Florentine medieval popular culture based on literary works and from a historical perspective. It aims to highlight how stereotypes change with time and represent the cultural and historical evolution of a society. This research challenges Miley and Read (2012), who stated that the foundation of the stereotype was in Commedia dell'arte, an Italian form of improvisational theatre commenced in the 15th century.Design/methodology/approachThe authors applied a qualitative research method to examine the accountant from a medieval popular culture perspective. The analysis consists of two phases: (1) categorisation of the accountant stereotype based on accounting history literature and (2) thematic analysis of The Divine Comedy (1307–1313) and The Decameron (1348–1351). The authors explored a synchronic perspective of historical investigation through a “cross-author” comparison, identifying Dante Alighieri as the first key author of medieval popular culture. During his imaginary journey through The Divine Comedy, Dante describes the social, political and economic context of the Florentine people of the 14th century. Then, with its various folkloristic elements, The Decameron of Giovanni Boccaccio becomes the “manifesto” of the popular culture in the Florentine medieval times.FindingsThis study shows the change of the accountant stereotype from the medieval age to the Renaissance. The Divine Comedy mainly connotes a negative accountant stereotype. The 14th century's Florentine gentlemen (“i galantuomini”) are apparently positive characters, with an ordered and clean aspect, but they are accused of being usurers. Dante Alighieri pictures the accountant as a “servant of capitalism”, “dishonest person, excessively fixated with money”, “villain and evil” and “excessively rational”. Giovanni Boccaccio mainly portrays a positive accountant stereotype. The accountant is increasingly more reliable, and this “commercial man” takes a more prestigious role in the society. In The Decameron, the accountant is depicted as a “hero”, “gentleman”, “family-oriented person with a high level of work commitment” and “colourful persona, warm, and emotional”. Overall, the authors provided new evidence on the existence of the accountant stereotype in the Florentine medieval popular.Originality/valueThis study engages with accounting history literature accountants' stereotypes in an unexplored context and time period, providing a base for comparative international research on accounting stereotypes and popular culture. Additionally, it addresses the need for further research on the accountant stereotype based on literary works and from a historical perspective. Therefore, this research also expands the New Accounting History (NAH) literature, focussing on the investigation of the accountant stereotype connotations in the 14th century.
佛罗伦萨中世纪流行文化中的“会计”刻板印象:“galantuomini”或高利贷者?
目的以文学作品为基础,从历史的角度探讨佛罗伦萨中世纪大众文化中对会计的刻板印象。它旨在强调刻板印象如何随着时间的推移而变化,并代表一个社会的文化和历史演变。这项研究挑战了Miley和Read(2012),他们认为这种刻板印象的基础是Commedia dell'arte,这是一种始于15世纪的意大利即兴戏剧形式。设计/方法/方法作者运用定性研究方法从中世纪流行文化的角度来考察会计。分析包括两个阶段:(1)根据会计历史文献对会计刻板印象进行分类;(2)对《神曲》(1307-1313)和《十日谈》(1348-1351)进行主题分析。作者通过“跨作者”比较,探索了历史调查的共时性视角,将但丁确定为中世纪流行文化的第一位关键作者。但丁通过《神曲》描绘了14世纪佛罗伦萨人民的社会、政治和经济背景。于是,《薄伽丘的十日谈》凭借其各种民俗元素,成为了中世纪佛罗伦萨流行文化的“宣言”。本研究显示了从中世纪到文艺复兴时期会计刻板印象的变化。《神曲》主要暗示了一种负面的会计刻板印象。14世纪的佛罗伦萨绅士(“i galantuomini”)显然是积极的角色,有秩序和干净的一面,但他们被指责为高利贷者。但丁把会计描绘成“资本主义的仆人”、“不诚实的人,过分迷恋金钱”、“恶棍和邪恶”以及“过度理性”。薄伽丘主要描绘了一个积极的会计刻板印象。会计越来越可靠,这个“商人”在社会上的地位越来越高。在《十日谈》中,会计被描绘成一个“英雄”、“绅士”、“以家庭为中心、高度投入工作的人”、“性格丰富、热情、情绪化”。总的来说,作者为佛罗伦萨中世纪流行中会计刻板印象的存在提供了新的证据。原创性/价值本研究在一个未被探索的背景和时期内涉及会计历史文献会计刻板印象,为会计刻板印象和流行文化的国际比较研究提供基础。此外,本文还提出了基于文学作品和从历史角度对会计刻板印象进行进一步研究的必要性。因此,本研究也拓展了新会计史(New Accounting History, NAH)文献,重点考察了14世纪的会计刻板印象内涵。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
9.50
自引率
14.30%
发文量
77
期刊介绍: Dedicated to the advancement of accounting knowledge, the Accounting, Auditing & Accountability Journal publishes high quality manuscripts concerning the interaction between accounting/auditing and their socio-economic and political environments, encouraging critical analysis of policy and practice in these areas. The journal also seeks to encourage debate about the philosophies and traditions which underpin the accounting profession, the implications of new policy alternatives and the impact of accountancy on the socio-economic and political environment.
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