Lodovico Flori's Treatise on Household Accounting for the Jesuit Order (1636)

A Critical Translation
Erscheinungsjahr 2025
ISBN: 978-90-04-74248-2
Verlag: Brill

Buch, Englisch, Band 51, 222 Seiten, Format (B × H): 155 mm x 235 mm

Reihe: Jesuit Studies

This is the first critical translation into English of Fr. Lodovico Flori’s manual, published in 1636. Originally written in Sicilian-infused Italian for administrators within the houses and colleges of the Jesuit Order, it is widely considered to be an outstanding example of its type published before 1800. Its focus is the records of all transactions, the double entry method of bookkeeping adopted, and the organization of the accounting system. Its goal was to best serve the needs of the institutions of the Jesuit Order, while complying with the tenets, mores, and rules of the Order. It represents a landmark in the use of accounting technology in administration and management. Its use of accounting to serve administrative needs predicted how income and wealth are calculated today, predating commercial practice by over 100 years.

Autoren/Hrsg.

Sangster, Alan

Costa, Massimo

Tranchina, Giuseppina

Weitere Mitwirkende

Tranchina, Giuseppina

Costa, Massimo

Sangster, Alan

Fachgebiete

• Wirtschaftswissenschaften Volkswirtschaftslehre Volkswirtschaftslehre Allgemein Geschichte der VWL
• Wirtschaftswissenschaften Wirtschaftswissenschaften Wirtschaftsgeschichte
• Geisteswissenschaften Geschichtswissenschaft Geschichtswissenschaft Allgemein
• Geisteswissenschaften Geschichtswissenschaft Geschichtliche Themen Wirtschaftsgeschichte

Über Autor(innen)

Alan Sangster, BA (Bus. Studies) MSc (Op. Research) PhD (Education) is Professor of Accounting History at the University of Aberdeen. He has authored, "The emergence of double entry bookkeeping" (Economic History Review, 2025); "The genesis of double entry bookkeeping" (The Accounting Review, 2016); Libr. XV: Cotrugli and de Raphaeli on business and bookkeeping in the Renaissance (Lomax Press, 2014); De Raphaeli-Venetian Double Entry Bookkeeping in 1475 (Lomax Press, 2018); and over 100 other publications.

Massimo Costa, Ph.D. (1998), is Professor of Accounting at the University of Palermo. He has published monographs, chapters, and articles concerning Accounting History and Regulation and is the author of Le Concezioni della Ragioneria nella dottrina italiana (Conceptions of Accounting in the Italian Doctrine)(2001).

Giuseppina Tranchina is a middle school English language and literature teacher in Valguarnera Caropepe, Sicily. She is a professional translator from Italian to English.