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Abacus Tradition’ for the Economic and Social Development of the Society: Evidence from Tuscany (Italy) Between XIII and XVI Century

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Abacus Tradition’ for the Economic and Social Development of the Society: Evidence from Tuscany (Italy) Between XIII and XVI Century The role of the ‘abacus tradition’ for the economic and social development of the society: evidence from Tuscany (Italy) between XIII and XVI century Maria Pia Maraghini University of Siena, Italy Abstract This paper focuses on the “origins” of the book-keeping art which aims to record economic behaviour. In particular, this research investigates the early specific “places” arranged and organized to teach the accounting knowledge and the primitive “means” of study with which it could be handed over: the abacus schools and books. They prevalently spread in Italy between XIII and XVI century with the aim of transferring the knowledge generally defined as “practical maths”, such as the techniques to do arithmetic operations and practical rules to solve commercial and financial questions. The objective of this research is to further investigate the study of abacus schools and books, in order to recover and highlight the role held by the abacus phenomenon in the origins of the “accounting art” and, in general, the role of the “abacus tradition” for the economic and social development of the society during the medieval and renaissance period. To achieve this goal, the study relies upon some evidences from Tuscany (Italy) between XIII and XVI century. By combining theoretical and empirical insights, the analysis points out the contribution the abacus tradition has given to the better development of public life in the city-republic during the medieval and renaissance period, that is to say to the best and most effective exercise of duty and civic right. This contribution has been the basis to the growing interest shown towards the abacus culture by the then city-republic authorities. Keywords: abacus schools; abacus books; medieval and renaissance period; origins of the “accounting art”; economic and social development of the society. Corresponding author: Dr. Maria Pia Maraghini Department of Business Administration and Social Studies Faculty of Economics, University of Siena Piazza S. Francesco n° 8, 53100 Siena – Italy Phone: (0039)0577/235046, Fax: (0039) 0577/232641, [email protected] The role of the ‘abacus tradition’ for the economic and social development of the society: evidence from Tuscany (Italy) between XIII and XVI century Table of contents: 1. Introduction .....................................................................................................p. 2 2. The abacus schools and books.......................................................................p. 3 3. The abacus phenomenon in the historic studies upon mathematic and economic orientation ................................................................................p. 7 4. The role of abacus schools and books in the “genesis” of accounting for companies..................................................................................................p. 9 5. The study of abacus essential to people concerned with the carrying out of public “offices”...........................................................................................p. 12 5.1. The abacus phenomenon in Arezzo between XIII and XVI century......p. 14 6. Final considerations .....................................................................................p. 17 References........................................................................................................p. 19 2 1. Introduction This research investigates the “origins” of the book-keeping art which aims to record economic behaviour. The historians of accountancy agree that it was generated and spread as a consequence of the great importance and significance of the changes in socio-economic conditions which took place between XIII and XVI century, although knowledge in this field was not unknown in antiquity (F. Besta, 1932; F. Melis, 1950; V. Masi, 1963). Nevertheless, the same development of book-keeping records relevant to economic facts, has strongly contributed to producing these changes: in particular, as underlined by G. Catturi (1989), the accounting datum, being able to transfer information, gathers importance as a cultural means of transmission between different communities, since behavioural models, beliefs, values, laws and preconditions which set up the foundations of any culture, frequently find their translation in book-keeping data. Within this perspective of investigation, much research into the history of book-keeping focuses on study of records of a period taken into consideration, with various references to merchants, public administration and/or home-property companies, proving the contribution offered to the development of company accounts, as well as underlining the part they took in the cultural change of the communities in question (see, among others, R. De Roover, 1974). Actually, at the very beginning the “science of accounts” was established and spread in daily practice: accountancy knowledge could only be learnt on the field, by the reiterated use of those techniques (methods) or simply assisting the merchant or any other person in charge of “keeping the books” (A. Riparbelli, 1952; S. Pezzoli, 1977). But soon the need of wider diffusion of accounting knowledge and competences, due to the cultural changes previously referred to, began to be strongly felt. Arranging and organizing specific “places” where it could be taught and “means” of study with which it could be handed over were required. The birth of abacus schools and books, prevalently spread in our country between XIII and XVI century with the aim of transferring the knowledge generally defined as “practical maths”, such as the techniques to do arithmetic operations and practical rules to solve commercial and financial questions, seemed to offer an answer to such requirements. It was in these “places” that the first principles of accountancy were laid, even before the codification of Brother Luca Pacioli gave it a self-sufficient theoretical dignity and laid the basis of its European diffusion (E. Hernandez Esteve, 2001; G. Catturi, 1997). The abacus schools and books generally were given less attention within the studies of the History of Renaissance pre-academic school education, mostly interested in intensifying the grammatical education and the diffusion of linguistic and humanistic knowledge (E. Garin, 1957; P.F. Grendler, 1989). Such schools and books are mainly examined within the studies of History of Mathematics (see, among others, L. Franci 2003; E. Ulivi, 2004). Anyway, as highlighted by W. Van Egmond (1980, p. 12) particularly referring to the abacus treaties, “their value is not restricted merely to the specific field of the history of mathematics. Even the historians interested in many other aspects of the Italian renaissance period can take remarkable advantage of that”. Consequently, the 3 Author underlines the need to deepen and widen the study to further fields of investigation. Within the economic-corporate field, some scholars examined the indirect influence wielded by the abacus books on the idea of renaissance economy and development of the accounting culture (U. Tucci, 1994; C. Antinori, 2002; M. Morelli, M. Tangheroni, 1994). However, a wider and closer examination upon the treaties of “practical mathematics” seems to be lacking and, in addition , the schools or “workshops” in which the knowledge relevant to it were taught. Based on the conditions mentioned above, the objective of this research is to further investigate the study of abacus schools and books, in order to recover and highlight the role held by the abacus phenomenon in the origins of the “accounting art”. In doing so, the analysis points out the contribution it has given to the better development of public life in the city-republic during the medieval and renaissance period, that is to say to the best and most effective exercise of duty and civic right. This contribution has been the basis to the growing interest shown towards the abacus culture by the then city-republic authorities. 2. The abacus schools and books The term “abacus schools” is used as appellation of those “circles” organized for the generally defined “practical mathematics” learning between the XIII and XVI century. In these circles the abacus masters (magistri abaci) instructed their students in arithmetic, geometry, elementary commercial studies and, should the need arise, surveying. In this sense, the abacus school had the main aim of preparing for the practice of merchant, commercial and artistic activities. As underlined by E. Ulivi (2002), it “was thus attended also by boys of noble family and by those who wanted to further their studies to then undertake a profession”. The rise of the abacus school is connected to the unbelievable economic development which took place in the period between XIII and XVI century, whose importance justified the use of the term Commercial Revolution to point out the complex series of innovation in the ways of conducting business. Means of transport, roads, speed and road safety were improved, resulting in an intensification of merchant trade, that is an increase in the amount of goods exchanged and the widening of commercial links. To this we should add the development of the company (that is the partnership among several merchants) and the insurance which limited the risk of goods transport, evolution of banks, even international, the creation of financial instruments to promote payments even without the use of money, for example credit letters and bills of exchange and, last but not least, the increasing government protection upon
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