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Choreography of the past: accounting and the writing of Christine de Pizan

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posted on 2023-06-09, 05:36 authored by Frances Miley, Andrew Read
This research discusses The Treasure of the City of Ladies, a manuscript written by Christine de Pizan in France during the early fifteenth century to give guidance on account-keeping and budgeting. Christine de Pizan was born in Italy but raised in the French royal court. Her manuscript gives the keeping of accounts and budget management a religious imperative. She describes them as functions where the three Divine virtues of reason, rectitude and justice are applied. Christine de Pizan describes how demonstrating these virtues through proper keeping of accounts and budgets is a way to demonstrate love of God. Although historical accounting records show how accounting was done, this manuscript explains why it was done. In giving a rationale for single-entry bookkeeping and budgeting, the manuscript provides a source that prevents present-mindedness when attempting to undertake contemporary analyses of accounting records from this historical period.

History

Publication status

  • Published

File Version

  • Accepted version

Journal

Accounting Historians Journal

ISSN

0148-4184

Publisher

American Accounting Association

Issue

1

Volume

44

Page range

51-62

Department affiliated with

  • Business and Management Publications

Full text available

  • Yes

Peer reviewed?

  • Yes

Legacy Posted Date

2017-03-31

First Open Access (FOA) Date

2017-04-04

First Compliant Deposit (FCD) Date

2017-03-31

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