太多要解释的了。阿拉贡的王冠和中世纪晚期西西里审计制度的崩溃

IF 0.8 Q4 BUSINESS
A. Silvestri
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引用次数: 5

摘要

本文主要研究阿拉贡阿方索五世(1416 - 1458)统治时期西西里岛王国的会计和审计制度。特别地,它讨论了受托管理王国账户的两个办公室之间的运作和关系:百年历史的大图书馆和新办公室的主要regii patrimonii(成立于1414年),模仿卡斯蒂利亚contaduría市长庄园。本文采用与“档案转向”相关的方法,以表明研究会计和簿记实践,以及它们的发展和创新,对于理解西西里审计系统的运作及其在阿拉贡皇冠更广泛的政治体系中的作用至关重要。由于意大利阿方索大帝的政治议程和他不断增加的战争资金需求所产生的永久冲突状态,阿拉贡人战略性地利用了新的会计和簿记实践,以增加王室对当地财政机构的影响力。根据巴勒莫国家档案馆保存的大量原始会计和财务记录,这项研究是对中世纪晚期西西里岛的审计系统和会计实践的第一次详细检查。与此同时,分析表明,只有与该政体作为组成成员的政治联盟的更广泛的政府联系起来考察,才能完全理解像西西里这样的政体的会计系统的运作和转变。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Too much to account for. The Crown of Aragon and the collapse of the auditing system in late-medieval Sicily
ABSTRACT This study focuses on the accounting and auditing system of the Kingdom of Sicily during the reign of Alfonso V of Aragon (1416–58), known as the Magnanimous. In particular, it discusses the operation of and the relationships between the two offices entrusted with the management of the kingdom’s accounts: the century-old magna curia rationum and the new office of the conservator maior regii patrimonii (established in 1414), modelled on the Castilian contaduría mayor de hacienda. This essay adopts the approach associated with the ‘archival turn’, to show that studying the accounting and bookkeeping practices, as well as their developments and innovations, is crucial to understand the operation of the Sicilian auditing system and its function in the broader political system of the Crown of Aragon. As a result of the perpetual state of conflict generated by the political agenda of Alfonso the Magnanimous in Italy and of his increasing war-funding demands, the Aragonese strategically exploited the new accounting and bookkeeping practice of the conservator to increase royal influence over the local financial apparatus. Relying on the exceptional amount of original accounting and financial records preserved at the State Archives of Palermo, this study is the first detailed examination of the auditing system and accounting practice of late-medieval Sicily. At the same time, the analysis shows that the operation and the transformations of the accounting system of a polity such as Sicily is fully intelligible only if examined in connection with the broader government of the political union of which that polity was a constituent member.
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来源期刊
CiteScore
1.20
自引率
16.70%
发文量
9
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