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Writing, controlling and auditing

2023Artigo científico Acesso aberto
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dc.contributor.authorSilva, Gonçalo Melo
dc.contributor.institutionInstituto de Estudos Medievais (IEM)
dc.contributor.pblInstitución Milà y Fontanals | CSIC - Consejo Superior de Investigaciones Científicas
dc.date.accessioned2024-05-04T00:28:07Z
dc.date.available2024-05-04T00:28:07Z
dc.date.issued2023
dc.descriptionUIDB/00749/2020 UIDP/00749/2020
dc.description.abstractIn contrast to the experience of many other countries, notably Spain and France, in Portugal, municipal financial and accounting ledgers have been long overlooked as important and precise re-positories of data for the study of medieval urban and economic history. Part of the reason for this has been a general paucity of sources which, however, is far from true in the case of Loulé, a small town in possession of a collection of accounting records representing the oldest and second largest such series in the country. Through an examination of this exceptional reserve, this article seeks to contribute to a deeper understanding of the process of compilation and management of books of accounts in medieval Portuguese small and medium-size towns. Subjects probed include a contemplation of the municipal officials involved in town finances, the process of preparation, organisation and control of accounting ledgers, and the role of auditors and their procedures. Concluding remarks reflect on the conservation of accounting ledgers and implications for the future analysis of other book-keeping records.en
dc.description.versionpublishersversion
dc.description.versionpublished
dc.format.extent46
dc.format.extent10971238
dc.identifier.doi10.3989/aem.2023.v53.i2
dc.identifier.issn0066-5061
dc.identifier.otherPURE: 89545812
dc.identifier.otherPURE UUID: 1c872538-a71b-4a6f-ad57-54c8bcc1fe12
dc.identifier.urihttp://hdl.handle.net/10362/166972
dc.identifier.urlhttps://estudiosmedievales.revistas.csic.es/index.php/estudiosmedievales/article/view/1424
dc.language.isoeng
dc.peerreviewedyes
dc.relationinfo:eu-repo/grantAgreement/FCT/6817 - DCRRNI ID/UIDB%2F00749%2F2020/PT
dc.relationInstitute of Medieval Studies
dc.relationInstitute of Medieval Studies
dc.subjectMedieval urban history
dc.subjectMedieval urban accountability
dc.subjectMedieval urban finances
dc.subjectMedi-eval municipal power
dc.subjectAuditing
dc.subjectAccounts control
dc.subjectTechnical signs of accountability
dc.subjectGeneral Arts and Humanities
dc.subjectSDG 4 - Quality Education
dc.titleWriting, controlling and auditingen
dc.title.subtitlethe account booksof a small medieval portuguese town: the case of Louléen
dc.typejournal article
degois.publication.firstPage1
degois.publication.issue2
degois.publication.lastPage46
degois.publication.titleAnuario de Estudios Medievales
degois.publication.volume53
dspace.entity.typePublication
oaire.awardNumberUIDB/00749/2020
oaire.awardNumberUIDP/00749/2020
oaire.awardTitleInstitute of Medieval Studies
oaire.awardTitleInstitute of Medieval Studies
oaire.awardURIinfo:eu-repo/grantAgreement/FCT/6817 - DCRRNI ID/UIDB%2F00749%2F2020/PT
oaire.awardURIinfo:eu-repo/grantAgreement/FCT/6817 - DCRRNI ID/UIDP%2F00749%2F2020/PT
oaire.fundingStream6817 - DCRRNI ID
oaire.fundingStream6817 - DCRRNI ID
project.funder.identifierhttp://doi.org/10.13039/501100001871
project.funder.identifierhttp://doi.org/10.13039/501100001871
project.funder.nameFundação para a Ciência e a Tecnologia
project.funder.nameFundação para a Ciência e a Tecnologia
rcaap.rightsopenAccess
relation.isProjectOfPublication194246af-859c-497a-8fe4-1a71df5c1334
relation.isProjectOfPublication901a430a-8248-4250-b681-cee6ee8c1d70
relation.isProjectOfPublication.latestForDiscovery901a430a-8248-4250-b681-cee6ee8c1d70

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