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

Miley, Frances and Read, Andrew (2017) Choreography of the past: accounting and the writing of Christine de Pizan. Accounting Historians Journal, 44 (1). pp. 51-62. ISSN 0148-4184

[img] PDF - Accepted Version
Download (294kB)


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.

Item Type: Article
Schools and Departments: University of Sussex Business School > Business and Management
Subjects: H Social Sciences > HF Commerce > HF5001 Business > HF5601 Accounting. Bookkeeping
Depositing User: Frances Miley
Date Deposited: 31 Mar 2017 10:08
Last Modified: 02 Jul 2019 18:46

View download statistics for this item

📧 Request an update