The paper explores urban public finance in the late medieval towns on the example of two largest cities in Moravia—Olomouc and Brno.
Taxes, Loans, Credit and Debts in the 15th Century Towns of Moravia: A Case Study of Olomouc and Brno
September 7, 2014 By
Shining a Light on the Mysteries of State: The Origins of Fiscal Transparency in Western Europe
November 24, 2013 By
The extent of fiscal transparency in Western Europe has varied over the centuries. Although ancient Greek, Roman, and medieval governments were sometimes open about their finances, the absolute monarchies of the 1600s and 1700s shrouded them in mystery.
Long Distance Trade Partnerships and Social dynamic in Medieval Genoa
July 8, 2012 By
Likewise, for those specifically addressing the transition from feudalism to capitalism, the participation of the dominant class to the Italian medieval commercial revolution often run contrary to account that pits the nobility against the urban merchants.
The Tally Stick: The First Internal Control?
September 13, 2011 By
The Tally Stick: The First Internal Control? By Nicholas Apostolou and D. Larry Crumble The Forensic Examiner (Spring, 2008) Excerpt: Unsplit tally sticks started as mathematical objects serving as mnemonic aids to counting, but they eventually found another use as commerce developed. Because so few people could read and write, tallies provided the earliest form […]
Luca Pacioli: the Father of Accounting Education
December 19, 2010 By
Luca Pacioli: the Father of Accounting Education Sangster, Alan (Middlesex University Business School, London, UK) Scataglini Belghitar, Giovanna (Balliol College, University of Oxford, UK) Accounting Education, Volume 19, Issue 4 (2010) Abstract Luca Pacioli, was a Franciscan friar born in Borgo San Sepolcro in what is now Northern Italy in 1446 or 1447. It is believed […]
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