Confession And Bookkeeping

Double-entry bookkeeping (DEB), modern capitalism's first and foremost calculative technology, was "invented" during the Middle Ages when profit making was morally stigmatized. James Aho examines the problematic of moneymaking and offers an explanatory understanding of the paradoxical coupling of profit seeking and morality by situating DEB in the religious circumstances from which it emerged, specifically the newly instituted sacrament of penance, that is, confession. Confession impacted the consciences of medieval businessmen both through its sacramental form and through its moral teachings. The form of confession produced widespread habits of moral scrupulosity (leading to compulsive record keeping); the content of confession taught that commerce itself was morally suspect. Scrupulous businessmen were thus driven to justify their affairs to church, commune, and themselves. With the aid of DEB, moneymaking was "Christianized" and Christianity was made more amenable to the pursuit of wealth. Although DEB is typically viewed exclusively as a scientifically neutral account of the flow of money through a firm, it remains as it was originally devised, a rhetorical argument.

Dying Prepared in Medieval and Early Modern Northern Europe offers an analysis of the various ways in which people made preparations for death in medieval and early modern Northern Europe.

The Routledge Handbook of Queer Rhetoric maps the ongoing becoming of queer rhetoric in the late twentieth and early twenty-first centuries, offering a dynamic overview of the history of and scholarly research in this field. The handbook features rhetorical scholarship that explicitly uses and extends insights from work in queer and trans theories to understand and critique intersections of rhetoric, gender, class, and sexuality. More important, chapters also attend to the intersections of constructs of queerness with race, class, ability, and neurodiversity. In so doing, the book acknowledges the many debts contemporary queer theory has to work by scholars of color, feminists, and activists, inside and outside the academy. The first book of its kind, the handbook traces and documents the emergence of this subfield within rhetorical studies while also pointing the way toward new lines of inquiry, new trajectories in scholarship, and new modalities and methods of analysis, critique, intervention, and speculation. This handbook is an invaluable resource for scholars, graduate students, and advanced undergraduate students studying rhetoric, communication, cultural studies, and queer studies.

Through a multidisciplinary collection of case studies, this book explores the effects of the digital age on medieval and early modern studies. Divided into five parts, the book examines how people, medieval and modern, engage with medieval media and technology through an exploration of the theory underpinning audience interactions with historical materials in the past and the real-world engagement of a twenty-first century audience with medieval and early modern studies through the multimodal lens of a vast digital landscape. Each case study reveals the diversity of medieval media and technology and challenges readers to consider new types of literacy competencies as scholarly, rigorous methods of engaging in pre-modern investigations of materiality. Essays in the first section engage in the examination of medieval media, mediation, and technology from a theoretical framework, while the second section explores how digitization, smart technologies, digital mapping, and the internet have shaped medieval and early modern studies today. The book will be of interest to students in undergraduate or graduate intermediate or advanced courses as well as scholars, in medieval studies, art history, architectural history, medieval history, literary history, and religious history.

This book analyses the bearing of global monotheistic faiths towards the philosophy and practice of record keeping and accounting throughout history. The author offers a comprehensive discussion of the literal and figurative processes of taking account and ascribing accountability that link religions such as Christianity, Judaism and Islam. Chapters address theology and accounting in tandem with social behaviours to demonstrate how auditing and calculating customs permeate practising religions. This book first highlights how the four monotheisms have viewed and incorporated accounting historically, and then looks forward to the accounting debates, technologies and traditions in today’s world that derive from these religious customs. Drawing heavily on the writings of Max Weber and Werner Sombart, the author demonstrates that accounting and capitalism have religious roots far beyond the Protestant ethic.

The United Dutch East India Company was the first public company, preceding the formation of the English East-India Company by over 40 years. Its fame as the first public company which heralded the transition from feudalism to modern capitalism and its remarkable financial success for nearly two centuries ensure its importance in the history of capitalism. Although a publicly owned, highly complex and diversified business, and commonly agreed to be the largest and most profitable business in the 17th century, throughout its existence the Dutch East-India Company never produced public accounts of its financial affairs which would have allowed investors to judge the performance of the Company. Its financial accounting, which changed little during its lifetime, was not designed as an aid to rational investment decision-making by communicating the Company’s financial performance but to be a means of promoting sound stewardship by senior management. This study examines the contributions of accounting to the remarkable success of the Dutch East-India Company and the influences on these accounting practices. From the time that the German economic historian Werner Sombart proposed that accounting techniques, most especially double-entry bookkeeping, were critical to the development of modern capitalism and the public company, historians and accounting scholars have debated the extent and importance of these contributions. The Dutch East-India Company was a capitalistic enterprise that had a public, permanent capital and its principal objective was to continually increase profit by reinvesting its returns in the business. Rather than the organisation and management of the Dutch East-India Company reflecting the perceived benefits of a particular bookkeeping method, the supremacy that it achieved and maintained in a very hazardous business at a time of recurring conflict between European states was a consequence of the practicalities of 17th century business and The Netherlands’ unique, threatening natural environment which shaped its social and political institutions.

Richard Stonley has all but vanished from history, but to his contemporaries he would have been an enviable figure. A clerk of the Exchequer for more than four decades under Mary Tudor and Elizabeth I, he rose from obscure origins to a life of opulence; his job, a secure bureaucratic post with a guaranteed income, was the kind of which many men dreamed. Vast sums of money passed through his hands, some of which he used to engage in moneylending and land speculation. He also bought books, lots of them, amassing one of the largest libraries in early modern London. In 1597, all of this was brought to a halt when Stonley, aged around seventy-seven, was incarcerated in the Fleet Prison, convicted of embezzling the spectacular sum of £13,000 from the Exchequer. His property was sold off, and an inventory was made of his house on Aldersgate Street. This provides our most detailed guide to his lost library. By chance, we also have three handwritten volumes of accounts, in which he earlier itemized his spending on food, clothing, travel, and books. It is here that we learn that on June 12, 1593, he bought "the Venus & Adhonay per Shakspere"—the earliest known record of a purchase of Shakespeare's first publication. In Shakespeare's First Reader, Jason Scott-Warren sets Stonley's journals and inventories of goods alongside a wealth of archival evidence to put his life and library back together again. He shows how Stonley's books were integral to the material worlds he inhabited and the social networks he formed with communities of merchants, printers, recusants, and spies. Through a combination of book history and biography, Shakespeare's First Reader provides a compelling "bio-bibliography"—the story of how one early modern gentleman lived in and through his library.

The Origins Of Accounting Culture aim at studying the origins of the accounting culture in Venice, with a specific focus on accounting education. The period covered by the work ranges from Luca Pacioli to the foundation (in 1868) of the Royal Advanced School of Commerce (Regia Scuola Superiore di Commercio), that in 2018 is celebrating its 150 anniversary as Ca’ Foscari University of Venice. Ever since the Middle Ages, Venice was home of a number of favourable circumstances that have been accumulating over the years. As a trading city par excellence, Venice allowed the spreading of the bookkeeping at first among firms and then in the public administration that was much in need of sophisticated accounting principles for the purpose of controlling its activities. Venice was among the first cities to implement Gutenberg print method and it quickly became the most important city in the world in the publishing industry, allowing printing and spreading the first handbooks about double-entry bookkeeping and merchant studies. The Origins Of Accounting Culture goes beyond the study of Luca Pacioli and tackles in a more organic and holistic way the social and economic conditions that allowed the accounting culture to spread in Venice. This book will be a vital resource to academics and researchers in the fields of Accounting, Accounting History, Economic Development and related disciplines.