Medieval Accounting and Economic Rationality: Reflections on a Historical Belief
Julie CLAUSTRE
Abstract:The interest of social scientists in ancient accounting has been revived by the changes that capitalism underwent in the past decades. This has led to a careful scrutiny of the genealogy of accounting practices, with very contemporary expectations prompting a reexamination of the medieval genesis of accounting. These developments have encouraged a return to the grand narratives which, for more than a century and since the Weber/Sombart controversy, have explored the origins and meaning of accounting practices,… Show more
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