Let us consider the accounting problems for an abbey, a monastery, one of the prominent social institutions of the middle ages, a center for many activities: religious, social, cultural and economic.
The paper explores urban public finance in the late medieval towns on the example of two largest cities in Moravia—Olomouc and Brno.
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.
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? By Nicholas Apostolou and D. Larry Crumble The Forensic Examiner (Spring, 2008) Excerpt: Unsplit tally sticks…