Choreography of the Past: Accounting and the Writing of Christine de Pizan

Frances Miley, Andrew Read

    Research output: Contribution to journalArticle

    1 Citation (Scopus)

    Abstract

    This research discusses The Treasure of the City of Ladies, a manuscript written by Christine de Pizan in France during the early 15th 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 the 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.

    Original languageEnglish
    Pages (from-to)51-62
    Number of pages12
    JournalAccounting Historians Journal
    Volume44
    Issue number1
    DOIs
    Publication statusPublished - 1 Jun 2017

    Fingerprint

    Budgeting
    Guidance
    Deity
    France
    Justice
    Italy
    Rationale
    Bookkeeping

    Cite this

    Miley, Frances ; Read, Andrew. / Choreography of the Past: Accounting and the Writing of Christine de Pizan. In: Accounting Historians Journal. 2017 ; Vol. 44, No. 1. pp. 51-62.
    @article{6f43f8247c344ac294d6d67112939656,
    title = "Choreography of the Past: Accounting and the Writing of Christine de Pizan",
    abstract = "This research discusses The Treasure of the City of Ladies, a manuscript written by Christine de Pizan in France during the early 15th 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 the 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.",
    keywords = "Christine de Pizan, Heteroglossia, Medieval accounting, Present-mindedness, Single-entry bookkeeping",
    author = "Frances Miley and Andrew Read",
    year = "2017",
    month = "6",
    day = "1",
    doi = "10.2308/aahj-10522",
    language = "English",
    volume = "44",
    pages = "51--62",
    journal = "Accounting Historians Journal",
    issn = "0148-4184",
    publisher = "Academy of Accounting Historians",
    number = "1",

    }

    Choreography of the Past: Accounting and the Writing of Christine de Pizan. / Miley, Frances; Read, Andrew.

    In: Accounting Historians Journal, Vol. 44, No. 1, 01.06.2017, p. 51-62.

    Research output: Contribution to journalArticle

    TY - JOUR

    T1 - Choreography of the Past: Accounting and the Writing of Christine de Pizan

    AU - Miley, Frances

    AU - Read, Andrew

    PY - 2017/6/1

    Y1 - 2017/6/1

    N2 - This research discusses The Treasure of the City of Ladies, a manuscript written by Christine de Pizan in France during the early 15th 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 the 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.

    AB - This research discusses The Treasure of the City of Ladies, a manuscript written by Christine de Pizan in France during the early 15th 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 the 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.

    KW - Christine de Pizan

    KW - Heteroglossia

    KW - Medieval accounting

    KW - Present-mindedness

    KW - Single-entry bookkeeping

    UR - http://www.scopus.com/inward/record.url?scp=85029532986&partnerID=8YFLogxK

    U2 - 10.2308/aahj-10522

    DO - 10.2308/aahj-10522

    M3 - Article

    VL - 44

    SP - 51

    EP - 62

    JO - Accounting Historians Journal

    JF - Accounting Historians Journal

    SN - 0148-4184

    IS - 1

    ER -