IDEAS home Printed from https://ideas.repec.org/p/pab/wpbsad/09.01.html
   My bibliography  Save this paper

Cost calculations, religion and commerce: the Book of Good Government of the Souk of Malaga in the 13th Century

Author

Listed:
  • Jesús D. L—pez- Manj—n

    (Department of Business Administration, Universidad Pablo de Olavide)

  • Fernando Gutiérrez Hidalgo

    (Department of Business Administration, Universidad Pablo de Olavide)

  • Francisco Carrasco Fenech

    (Department of Business Administration, Universidad Pablo de Olavide)

Abstract

This paper analyzes the cost calculations in the 13th Century Book of Good Government of a Souk (Zoco), written by Al-Saqati and dealing with the Malaga souk. This helps us to appreciate the historical accounting patrimony of al-Andalus and to consider the influence of religious doctrine on cost procedure. We inquire into the genesis of complex cost accounting techniques by considering their social, political, and cultural inspiration and not their hitherto strictly economic rationality. The study provides evidence of the following peculiarities: the price fixing related to retail commercial activities, aimed to avoid fraud and was in defense of the final consumer, and was above all, supported by a religious motivation.

Suggested Citation

  • Jesús D. L—pez- Manj—n & Fernando Gutiérrez Hidalgo & Francisco Carrasco Fenech, 2009. "Cost calculations, religion and commerce: the Book of Good Government of the Souk of Malaga in the 13th Century," Working Papers 09.01, Universidad Pablo de Olavide, Department of Business Administration, revised Mar 2009.
    • Handle: RePEc:pab:wpbsad:09.01
    as

    Download full text from publisher

    File URL: http://www.upo.es/serv/bib/wpbsad/bsad0901.pdf
    File Function: First version, 2009
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Salvador Carmona & Luca Zan, 2002. "Special Section: Mapping variety in the history of accounting and management practices," European Accounting Review, Taylor & Francis Journals, vol. 11(2), pages 291-304.
    2. Richard K. Fleischman & Thomas N. Tyson, 1993. "Cost accounting during the industrial revolution. the present state of historical knowledge," Economic History Review, Economic History Society, vol. 46(3), pages 503-517, August.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Luca Zan, 2004. "Accounting and management discourse in proto-industrial settings: the Venice Arsenal in the turn of the 16th century," Accounting and Business Research, Taylor & Francis Journals, vol. 34(2), pages 145-175.
    2. McBride, Karen, 2021. "A French connection; paths to a ‘new system’ of accounting for the Royal Navy in 1832," The British Accounting Review, Elsevier, vol. 53(2).
    3. Jones, Michael John & Oldroyd, David, 2015. "The ‘internationalisation’ of accounting history publishing," The British Accounting Review, Elsevier, vol. 47(2), pages 117-123.
    4. Stephen Walker, 2011. "Editorial," Accounting History Review, Taylor & Francis Journals, vol. 21(1), pages 1-5.
    5. Bryer, R. A., 2005. "A Marxist accounting history of the British industrial revolution: a review of evidence and suggestions for research," Accounting, Organizations and Society, Elsevier, vol. 30(1), pages 25-65, January.
    6. Michaels, Guy, 2007. "The division of labor, coordination, and the demand for information processing," LSE Research Online Documents on Economics 3251, London School of Economics and Political Science, LSE Library.
    7. Michael Scorgie, 1997. "Progenitors of modern management accounting concepts and mensurations in pre-industrial England," Accounting History Review, Taylor & Francis Journals, vol. 7(1), pages 31-59.
    8. Adele Caldarelli & Clelia Fiondella & Marco Maffei & Rosanna Span?, 2014. "I Razionali della Gran Corte de? Conti di Napoli durante l?ultimo periodo borbonico," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2014(2), pages 57-78.
    9. Maria Alvarez & Fernando Gutierrez & Domi Romero, 2002. "Accounting and quality control in the Royal Tobacco Factory of Seville, 1744-90: an historical perspective," Accounting History Review, Taylor & Francis Journals, vol. 12(2), pages 253-273.
    10. Toms, Steven & Shepherd, Alice, 2013. "Creative accounting in the British Industrial Revolution: Cotton manufacturers and the ‘Ten Hours’ Movement," MPRA Paper 51478, University Library of Munich, Germany.
    11. Eric Fay & Lucas Introna & François-Régis Puyou, 2010. "Living with numbers: Accounting for subjectivity in/with management accounting systems," Post-Print hal-00771160, HAL.
    12. Napier, Christopher J., 2006. "Accounts of change: 30 years of historical accounting research," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 445-507.
    13. Zan, Luca & Deng, Kent, 2017. "Micro foundations in the Great Divergence debate: opening up a new perspective," Economic History Working Papers 68944, London School of Economics and Political Science, Department of Economic History.
    14. Paolo Ferri & Maria Lusiani & Luca Pareschi, 2016. "Accounting for accounting history: An exploratory study through topic modeling approach," Working Papers 5, Department of Management, Università Ca' Foscari Venezia.
    15. Carlos Larrinaga-González & Miriam Núñez-Torrado & Fernando Gutiérrez-Hidalgo, 2008. "An Institutional Analysis of Cost Accounting Practices in the Spanish Eighteenth Century," Working Papers 08.04, Universidad Pablo de Olavide, Department of Business Administration.
    16. Alessia Patuelli & Jonida Carungu, 2016. "Accounting research trends during the last 20 years: evidence from Italy," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2016(2), pages 65-85.
    17. John R. Edwards & Malcolm Anderson, 2011. "Writing masters and accountants in England," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(6), pages 685-717, August.
    18. López Manjón, Jesús D. & Gutiérrez Hidalgo, Fernando & Carrasco Fenech, Francisco, 2016. "El olvido de un sistema de cálculo de costes andalusí (primer tercio del siglo XIII)," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(2), pages 187-194.
    19. Stephen P. Walker, 2008. "Innovation, convergence and argument without end in accounting history," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 296-322, February.

    More about this item

    Keywords

    innovation; imitation; proactivity; risk taking; customer and competitors focus; competitiveness.;
    All these keywords.

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pab:wpbsad:09.01. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Publicación Digital - UPO (email available below). General contact details of provider: https://edirc.repec.org/data/dbupoes.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.