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The Story of the Alberti Company of Florence, 1302–1348, as Revealed in Its Account Books

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  • de Roover, Raymond

Abstract

This study is an attempt to reconstruct the history of a medieval company on the basis of the extant fragments of its account books, the only surviving records. Despite the incompleteness of the data, it was possible to reach important conclusions and to show that the continued existence of a medieval firm depended on the same factors as today: coordination, efficient management, and effective control. The records also shed interesting light on personnel relations, adjustment to new trends, and the attitude of the merchants toward the Church.

Suggested Citation

  • de Roover, Raymond, 1958. "The Story of the Alberti Company of Florence, 1302–1348, as Revealed in Its Account Books," Business History Review, Cambridge University Press, vol. 32(1), pages 14-59, April.
    • Handle: RePEc:cup:buhirw:v:32:y:1958:i:01:p:14-59_00
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    Cited by:

    1. Liggio Leonard P., 1999. "The Medieval Law Merchant: Economic Growth Challenged by the Public Choice State," Journal des Economistes et des Etudes Humaines, De Gruyter, vol. 9(1), pages 63-82, March.
    2. Lusiani, Maria & Pancot, Chiara & Sangster, Alan & Vedovato, Marco, 2023. "Bookkeeping, but not for profit: A special form of double entry in a 16th century Venetian charity," The British Accounting Review, Elsevier, vol. 55(5).
    3. Mikhail Kuter & Marina Gurskaya & Ripsime Bagdasaryan, 2019. "The correction of double entry bookkeeping errors in the late 14th century," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 0(1), pages 7-30.

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