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- Title
THE CASTELLANY COMPUTI AND THE ACCOUNTABILITY OF TERRITORIAL OFFICERS IN SAVOY, C. 1260-1370.
- Authors
EPURESCU-PASCOVICI, IONUT
- Abstract
The present study puts forth a general framework for understanding the first hundred years of castellany accounts (computi) in Savoy. Analysing the computi’s evidence on accounting practice for clues about institutional development, the article traces the subtle shifts in the priorities of Savoyard accountability: prescriptive (concerned with the definition and preservation of the count’s rights and patrimony), financial (controlling the flow of money through different local and centralised accounts), and administrative (overseeing castellans’ governance of the territories). The article clarifies the nature of the Savoyard financial and administrative audits and argues that the fourteenth-century drive towards administrative professionalisation was a response to castellans’ increased autonomy as the dynasty’s creditors and partners in the Savoyard political project.
- Subjects
SAVOY (France &; Italy); PROFESSIONALIZATION; AUDITING; DEBTOR &; creditor; ACCOUNTING; DEFINITIONS
- Publication
Imago Temporis. Medium Aevum, 2022, Vol 16, p173
- ISSN
1888-3931
- Publication type
Article
- DOI
10.21001/itma.2022.16.06