9791221500929-21.pdf
This paper’s primary research question is to what extent change in mechanisms and instruments of financial management proceeding from trading knowledge improved the efficiency of late-medieval poli-ties. To do so, we have examined a territorial state experience in medie-val Iberia. In the mid-14th c...
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Firenze University Press
2023
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oapen-20.500.12657-748322023-08-03T17:59:41Z Chapter Management and governance of the kingdom’s finances. Financial literacy as useful knowledge in late-medieval Aragon (1365-1515) de la Torre Gonzalo, Sandra Public debt Tax collection Accountancy Merchants Medieval Iberia bic Book Industry Communication::J Society & social sciences::JH Sociology & anthropology::JHB Sociology This paper’s primary research question is to what extent change in mechanisms and instruments of financial management proceeding from trading knowledge improved the efficiency of late-medieval poli-ties. To do so, we have examined a territorial state experience in medie-val Iberia. In the mid-14th century, Aragon designed its autonomous fiscal system managed by a kingdom’s finance. The new supra-local pol-ity made use of financial accounts to keep track of revenues and to ac-cess credit, which led to the refinement of documentary practice and monitoring methods. The analysis brings up the agency of a group of merchants that shaped the functioning of the Aragonese treasury from budgeting to tax collecting. Particular attention is paid to the impact of the increasing prominence of financial numeracy on institutional ac-countability and governance. 2023-08-03T15:03:14Z 2023-08-03T15:03:14Z 2023 chapter ONIX_20230803_9791221500929_28 9791221500929 https://library.oapen.org/handle/20.500.12657/74832 eng Datini Studies in Economic History application/pdf Attribution 4.0 International 9791221500929-21.pdf https://books.fupress.com/doi/capitoli/979-12-215-0092-9_21 Firenze University Press L’economia della conoscenza: innovazione, produttività e crescita economica nei secoli XIII-XVIII / The knowledge economy: innovation, productivity and economic growth, 13th to 18th century 10.36253/979-12-215-0092-9.21 10.36253/979-12-215-0092-9.21 bf65d21a-78e5-4ba2-983a-dbfa90962870 9f9bbbdd-c500-4575-9865-db2693689bc1 9791221500929 3 21 Florence open access |
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English |
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This paper’s primary research question is to what extent change in mechanisms and instruments of financial management proceeding from trading knowledge improved the efficiency of late-medieval poli-ties. To do so, we have examined a territorial state experience in medie-val Iberia. In the mid-14th century, Aragon designed its autonomous fiscal system managed by a kingdom’s finance. The new supra-local pol-ity made use of financial accounts to keep track of revenues and to ac-cess credit, which led to the refinement of documentary practice and monitoring methods. The analysis brings up the agency of a group of merchants that shaped the functioning of the Aragonese treasury from budgeting to tax collecting. Particular attention is paid to the impact of the increasing prominence of financial numeracy on institutional ac-countability and governance. |
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Firenze University Press |
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2023 |
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