ARCHIVES OF ECONOMIC HISTORY Volume ÃV No 2 July - December 2003 APXEION OIKONOMIKH™ I™TOPIA™ TfiÌÔ˜ XV T‡¯Ô˜ 2 πÔ‡ÏÈÔ˜ - ¢ÂΤ̂ÚÈÔ˜ 2003 CONTENTS - ¶EPIEXOMENA §.£. Ã√Àª∞¡π¢∏™: ¶ÂÚ› ÙÔ˘ ‰ÈÏÔÁÚ·ÊÈÎÔ‡ Û‡ÛÙËÌ·ÙÔ˜ ÂȘ ÙÔ µ˘˙¿ÓÙÈÔÓ (On the double - entry system during byzantine times) . 5 AUKE R. LEEN: Uncertainly, taxation and entrepreneurial entry . 17 G. HALKOS - I. S. KEVORK: Confidence intervals in stationary autocorrelated time series . 31 G. A. VAMVOUKAS: An Empirical Analysis of the Marshall - Lerner Condition . 53 G. E. SKOULAS: Syndicalism and Education in the Age of Globalization and Information . 63 N. SYKIANAKIS: Factors affecting Greek FDIs in the Balkans: The case of the ice cream industry . 85 E. TSOUKATOS: The private insurance industry in Greece . 105 C. TSOUNTAS - V. PANAGOU - TH. PAPAILIAS: Aspects of international monetary co-operation the case of Euro-Markets . 123 K. K. CHRISTODOULIDES: Fraud and auditors . 137 N. TSOUNπS: Dynamic effects of Polish accession on E.U. Manufacturing . 151 ∂. KIKILIA: Mount Athos in Greece and the European Community: The priviliged status and the European Union’s Economic support . 167 µπµ§π√∫ƒπ™π∂™ - BOOK REVIEWS . 179 ATHENS - A£HNAI, 2003 3 M¤ÏË ™˘Ì‚Ô˘Ï¢ÙÈ΋˜ EÈÙÚÔ‹˜ - Associate Editors ñ Lazaros Houmanidis (Greece) ñ E. Dinenis (England) ñ Anna Pellanda (Italy) ñ A.R. Leen (Netherlands) ñ A. Montesano (Italy) ñ F. Condis y Troiano (Belgium) ñ G. Viaggi (Italy) ñ Thierry Levy (France) ñ P. Barucci (Italy) ñ B. Yamey (England) ñ R. Coppi (Italy) ñ Sheila Dow (England) ñ A. Rugina (USA) ñ B. Pettman (England) ñ J. Tarascio (USA) ñ E. Fullbrook (England) ñ Ingrid Rima (USA) ñ I. Cristescu (Romania) ñ K. Thanawala (USA) ñ R. Petridis (Australia) ñ E. Ortiz (Mexico) ñ T. Riha (Australia) ñ O. Popescu (Argentina) ñ P.J. Gandhi (India) ñ H. Jenkis (Germany) ñ P. Gemtos (Greece) ñ U. Witt (Germany) ñ P. Kiochos (Greece) Aگ›ÔÓ OÈÎÔÓÔÌÈ΋˜ IÛÙÔÚ›·˜ / Archives of Economic History, XV/2/2003 5 ¶∂ƒπ ∆√À ¢π¶§√°ƒ∞ºπ∫√À ™À™∆∏ª∞∆√™ ∂π™ ∆√ µÀ∑∞¡∆π√¡ §∞∑∞ƒ√™ £. Ã√Àª∞¡π¢∏™ ¶·ÓÂÈÛÙ‹ÌÈÔÓ ¶ÂÈÚ·ÈÒ˜ Abstract Lazaros Th. Houmanidis: On the double - entry system during byzantine times The author of the above article explores two main issues concerning the history of ac- counting: a) whether it was known the use of double - entry in Byzantium, b) the origin of double - entry and its application in the byzantine book - keeping. JEL classification: N00, M41. Keywords: Double - entry system, Byzantine book - keeping,, history of accounting. 1. ∏ ‰ÈÏÔÁÚ·ÊÈ΋ ‹ ‰ÈÁÚ·ÊÈ΋ §ÔÁÈÛÙÈ΋ Ù˘ ÂÔ¯‹˜ ÙˆÓ ‚˘˙·ÓÙÈÓÒÓ ¯ÚfiÓˆÓ Â›Ó·È ı¤Ì· ÙÔ ÔÔ›ÔÓ ··ÈÙ› ÂÚ·ÈÙ¤Úˆ ¤Ú¢ӷÓ. ŒÏÏËÓ˜ Î·È Í¤ÓÔÈ ‚˘˙·ÓÙÈÓÔÏfiÁÔÈ, Î·È Ì¿ÏÈÛÙ· ‰È·ÎÂÎÚÈ̤ÓÔÈ ÌÂٷ͇ ·˘ÙÒÓ, ‰ÂÓ ·Ó·Ê¤ÚÔ˘Ó ÂÚ› ·˘Ù‹˜ ‹ Î·È ÂÏ¿¯ÈÛÙ· ÂȘ Ù· ÁÚ·ÊfiÌÂÓ¿ ÙˆÓ. ŒÙÈ Î·È ÂȘ Ù·˜ ÈÛÙÔÚ›·˜ Ù˘ §ÔÁÈÛÙÈ΋˜ ηıÈÂÚˆÌ¤ÓˆÓ ÂÈÛÙËÌfiÓˆÓ ÂÚ¢ÓËÙÒÓ, ˆ˜ ÔÈ: Melis, Vlamminek, Alfieri, Littleton, Yamey, ∆ofani, de Roover ‰ÂÓ Á›ÓÂÙ·È È‰È·›ÙÂÚË ÌÓ›· ÂÚ› Ù˘ ‰ÈÁÚ·ÊÈ΋˜ §ÔÁÈÛÙÈ΋˜, ÂȘ ÙÔ µ˘˙¿ÓÙÈÔÓ. ∂ÛΤÊıËÓ ÔÏÏ¿ÎȘ Ó· ÌÂÙ·‚Ò ÂȘ ∫ˆÓÛÙ·ÓÙÈÓÔ‡ÔÏÈÓ ÚÔ˜ ‚·ı˘Ù¤Ú·Ó ¤ÚÂ˘Ó·Ó Â› ÙÔ˘ ı¤Ì·ÙÔ˜ ·ÏÏ¿ ¿ÓÙÔÙ ·ÓÂʇÂÙÔ Î¿ÔÈÔ ÛÔ‚·ÚfiÓ ÂÌfi‰ÈÔÓ, ÙÔ ÔÔ›ÔÓ ‰Â ÌÔ˘ ¤ÙÚ ӷ ÂÈÛÎÂÊıÒ ÙËÓ «¶fiÏÈÓ ÙËÓ ∞Á›·Ó». ∂Ș ÙÔ ·ÚfiÓ ¿ÚıÚÔÓ ÌÔ˘ ı· ÚÔÛ·ı‹Ûˆ Ó· ·ÚÔ˘ÛÈ¿Ûˆ, ˆ˜ ÂÎ ÙÔ˘ Ù›ÙÏÔ˘ ÙÔ˘ ı¤Ì·Ùfi˜ ÌÔ˘ ÂÌÊ·›ÓÂÙ·È, ÙËÓ Î·Ù·ÁˆÁ‹Ó Î·È ÙËÓ ÂÊ·ÚÌÔÁ‹Ó ÙÔ˘ ‰ÈÏÔÁÚ·ÊÈÎÔ‡ Û˘ÛÙ‹Ì·ÙÔ˜ ÂȘ ÙÔ µ˘˙¿ÓÙÈÔÓ. ªÂ ÙËÓ §ÔÁÈÛÙÈÎ‹Ó Î·Ù¿ ÙÔÓ ªÂÛ·›ˆÓ·, ËÛ¯ÔÏ‹ıËÛ·Ó, ȉȷÈÙ¤Úˆ˜ ÔÈ: Dino Companino, Giovanni Villani Î·È Alberto Tofani ‰È· Ó· ·ÎÔÏÔ˘ı‹ÛÔ˘Ó ÔÈ: G. Zappa, A. Sapori, F. Melis Ô Î·È ÛÔ˘‰·ÈfiÙÂÚÔ˜ ÙˆÓ 6 §¿˙·ÚÔ˜ £. ÃÔ˘Ì·Ó›‰Ë˜ ÂÚ¢ÓËÙÒÓ Ù˘ §ÔÁÈÛÙÈ΋˜ ηٿ ÙÔÓ ªÂÛ·›ˆÓ·. ∂Î ÙˆÓ ‰È·ÊfiÚˆÓ ÏÔÁÈÛÙÈÎÒÓ ‚È‚Ï›ˆÓ ÙˆÓ ÂÙ·ÈÚÂÈÒÓ ÙˆÓ Bonsignori (Ùˆ¯Â˘Û¿ÓÙˆÓ ÙÔ ¤ÙÔ˜ 1298), ∞lberti (1304-1332) Î·È Peruzzi (Ùˆ¯Â˘Û¿ÓÙˆÓ ÙÔ ¤ÙÔ˜ 1343) Ï·Ì‚¿ÓÔÌÂÓ ÂӉȷÊÂÚÔ‡Û·˜ ÏËÚÔÊÔÚ›·˜ ÂÚ› Ù˘ §ÔÁÈÛÙÈ΋˜, ηٿ ÙÔÓ ªÂÛ·›ˆÓ·, ηıÒ˜ ›Û˘ Î·È ÂÎ ÙˆÓ ‚È‚Ï›ˆÓ Ù˘ ÂÙ·ÈÚ›·˜ ÙÔ˘ Francesco Datini Ì ¤‰Ú·Ó ÙÔ Prato. ∏ §ÔÁÈÛÙÈ΋ ˆÚÈÛÌ¤ÓˆÓ ÂÌÔÚÈÎÒÓ Î·È ∆Ú·Â˙ÈÎÒÓ O›ÎˆÓ, ‰È· ÙËÓ ÂÔ¯‹Ó ÙˆÓ ‹Ùo ·ÚÎÔ‡ÓÙˆ˜ ·ÓÂÙ˘Á̤ÓË1. ¢ÂÓ ‰˘Ó¿ÌÂı· fï˜ Ó· ÈÛ¯˘ÚÈÛıÒÌÂÓ ÙÔ ›‰ÈÔÓ Î·È ‰È· Ù·˜ ‹‰Ë ·Ó·ÊÂÚı›۷˜ ÂÙ·ÈÚ›·˜, ÏËÓ Ù˘ ÙÔ˘ Datini, ˆ˜ ›Û˘ Î·È ‰È· Ù· ÏÔÁÈÛÙÈο ‚È‚Ï›· ÙÔ˘ µÂÓÂÙÔ‡ Andrea Barbarigo (1418 - 1449)2. E›Û˘, Ôχ ÔÏÈÁÒÙÂÚÔÓ ‹ÙÔ ÚÔίˆÚË̤ÓË Ë Ù‹ÚËÛȘ ÏÔÁÈÛÙÈÎÒÓ ‚È‚Ï›ˆÓ ÙˆÓ ÂÌfiÚˆÓ Ù˘ ÿÓÛ·, ÔÈ ÔÔ›ÔÈ Ì¿ÏÈÛÙ· ËÁÓfiÔ˘Ó ÙËÓ ÂÊ·ÚÌÔÁ‹Ó Ù˘ ‰ÈÏÔÁÚ·Ê›·˜ ̤¯ÚÈ ÙÔÓ 16Ô˘ ·ÈÒÓ·3. ∆Ô ›‰ÈÔÓ Â›Û˘ Û˘Ó¤‚·ÈÓÂÓ Î·È Ì ÙÔ˘˜ ÂÌfiÚÔ˘˜ Ù˘ ∆Ô˘ÏÔ‡˙˘ Î·È ÁÂÓÈÎÒ˜ Ì ÙÔ˘˜ °¿ÏÏÔ˘˜ ÂÌfiÚÔ˘˜4. ∂Ó ¿ÛË ÂÚÈÙÒÛÂÈ ÙËÓ §ÔÁÈÛÙÈÎ‹Ó ÂÛ˘ÛÙËÌ·ÙÔÔ›ËÛÂÓ, ηٿ ÙÔÓ 15ÔÓ ·ÈÒÓ·, Ô πÙ·Ïfi˜ Luca Pacciolo (1494) Ì ÙÔ ÂÁ¯ÂÈÚ›‰ÈfiÓ ÙÔ˘ “Summa Aritmentica, Geometria, Proporzione Proporzionalità”, ηıÒ˜ Î·È ¤ÙÂÚÔÈ Û˘ÁÁÚ·Ê›˜, ˆ˜ Ô Lorenzo Chiarini Ì ÙÔ ÂÁ¯ÂÈÚ›‰ÈfiÓ ÙÔ˘ ÂÚ› §ÔÁÈÛÙÈ΋˜ ÂÓÒ ‹‰Ë ÚÔ ·˘ÙÒÓ Â›¯Â ‰ËÌÔÛȇÛË Ô Giovanni di Antonio da Uzzano ÙÔ È‰ÈÎfiÓ ÙÔ˘ ˘fi Ù›ÙÏÔÓ “Pratica della Mercatura” (1442)5. 2. ŸÛÔÓ ·ÊÔÚ¿ ÂȘ ÙÔ Â¿ÁÁÂÏÌ· ÙÔ˘ ÏÔÁÈÛÙÔ‡, ÔÈ ·Ú¯·›ÔÈ ƒˆÌ·›ÔÈ ÙÔÓ ÂοÏÔ˘Ó Ì ÙËÓ Ï¤ÍÈÓ “rationator” Î·È ‚Ú·‰‡ÙÂÚÔÓ “rationarius”. °ÂÓÈÎÒ˜ ÔÈ ·ÛÎÔ‡ÓÙ˜ ÙËÓ §ÔÁÈÛÙÈÎ‹Ó ÂηÏÔ‡ÓÙÔ “rationeri” Î·È Î·Ù¿ ÙÔÓ ªÂÛ·›ˆÓ· “razioneri” Î·È “abacchieri”6. ∞fi ÙÔ˘ 13Ô˘ ·ÈÒÓÔ˜, ‰È·ÚÚ¤ÔÓÙÔ˜ ÙÔ˘ ¯ÚfiÓÔ˘ ÚÔ˜ ÙËÓ ∞Ó·Á¤ÓÓËÛÈÓ, Î·È Î·ÙfiÈÓ, Û˘Ó·ÓÙÒÌÂÓ ÂȘ ÙÔ˘˜ ÌÂÁ¿ÏÔ˘˜ ÂÌÔÚÈÎÔ‡˜ √›ÎÔ˘˜ ÏÔÁÈÛÙ¿˜, fiˆ˜ ‹Û·Ó ÔÈ ÙˆÓ :Francesco Datini, Alfredo di Giudice, Pe- ruzzi, Bardi Î.¿. ™Ô˘‰·›Ô˘˜ ÏÔÁÈÛÙ¿˜ ÌÂٷ͇ ÙÔ‡ÙˆÓ ı· ·Ó·Ê¤Úˆ ÙÔÓ Francesco Boducci (1301), ÙÔÓ Francesco di Balduccio Pegolotti, ÙÔÓ Francesco Doldacio (1342) Î·È ÙÔ˘˜ ‹‰Ë ÌÓËÌÔÓ¢ı¤ÓÙ·˜ Lorenzo Chiari- ni (1418) Î·È Giovanni di Antonio da Uzzano7. ∂›Û˘, ηٿ ÙËÓ ·˘Ù‹Ó ÂÚ›Ô‰ÔÓ ˘‹Ú¯ÔÓ Î·È ÏÔÁÈÛÙ·›, ÔÈ ÔÔ›ÔÈ ÂÙ‹ÚÔ˘Ó Ù· ÏÔÁÈÛÙÈο ‚È‚Ï›· ÙÔ˘ ¢ËÌÔÛ›Ô˘, ˆ˜ ÙÔ‡ÙÔ Û˘Ó¤‚·ÈÓÂÓ Î·È ÂȘ ÙÔ µ˘˙¿ÓÙÈÔÓ, ÂȘ ÙÔ ÔÔ›ÔÓ ÂÈÊÔÚÙÈṲ̂ÓÔ˜ ÚÔ˜ ÙÔÓ ÛÎÔfiÓ ·˘ÙfiÓ ‹ÙÔ Ô §ÔÁÔı¤Ù˘ ÙÔ˘ °ÂÓÈÎÔ‡ ÙËÚÒÓ Ù· ÏÔÁÈÛÙÈο ‚È‚Ï›· › ÙˆÓ ÂÛfi‰ˆÓ Î·È ÙˆÓ ÂÍfi‰ˆÓ ÙÔ˘ ¶ÂÚ› ÙÔ˘ ‰ÈÏÔÁÚ·ÊÈÎÔ‡ Û˘ÛÙ‹Ì·ÙÔ˜ ÂȘ ÙÔ µ˘˙¿ÓÙÈÔÓ 7 ∫Ú¿ÙÔ˘˜8. ∫·Ù’ ·Ú¯‹Ó ÙËÓ ÏÔÁÈÛÙÈÎ‹Ó ÂÙ‹ÚÔ˘Ó ÔÈ ›‰ÈÔÈ ÔÈ ÂȯÂÈÚËÌ·Ù›·È, Î·È Â›Ù· Ì ÙËÓ ¿ÚÔ‰ÔÓ ÙÔ˘ ¯ÚfiÓÔ˘ ÔÈ ÏÔÁÈÛÙ·›. ∏ §ÔÁÈÛÙÈ΋ ÂÍÂÈÏ›¯ıË. ∆· ‰Â §ÔÁÈÛÙÈο ‚È‚Ï›· ¤ÁÈÓ·Ó ÂÚÈÛÛfiÙÂÚ· ¤ÓÂη ˆÓ ÂȉÈÎÒÓ ÏÔÁ·ÚÈ·ÛÌÒÓ. ∏ ÙÔÈ·‡ÙË ÂͤÏÈÍȘ Ù˘ §ÔÁÈÛÙÈ΋˜ η٤ÏËÍÂÓ ÂȘ ÙËÓ ·Ó·Î¿Ï˘„ÈÓ ÙÔ˘ ‰ÈÏÔÁÚ·ÊÈÎÔ‡ ‹ ‰ÈÁÚ·ÊÈÎÔ‡ Û˘ÛÙ‹Ì·ÙÔ˜ Î·È Ë ÔÔ›· ÚÔÛ¤‰ˆÛÂÓ ·Ó¿Ù˘ÍÈÓ, ηٿ Werner Sombart, ÂȘ ÙËÓ Î·ÈÙ·ÏÈÛÙÈÎ‹Ó Âȯ›ÚËÛÈÓ9. 3. ªÂٷ͇ 13Ô˘ - 15Ô˘ ·ÈÒÓÔ˜ Ë πÙ·ÏÈ΋ ÃÂÚÛfiÓËÛÔ˜ ‰È¤Ú¯ÂÙ·È ÂÚ›Ô‰ÔÓ ÂÓÙfiÓÔ˘ ÔÈÎÔÓÔÌÈ΋˜ ‰Ú·ÛÙËÚÈfiÙËÙÔ˜, Ë ÔÔ›· Î·È ÂÂÎÙ›ÓÂÙ·È, ¤ÙÈ ÂÚÈÛÛfiÙÂÚÔÓ, Ì ÙËÓ ªÂÛÔÁÂÈ·Î‹Ó ÂÓfiÙËÙ·, ÌÂÙ¿ ÙËÓ ˘Ô¯ÒÚËÛÈÓ ÙÔ˘ ∞Ú·‚ÈÎÔ‡ ÎfiÛÌÔ˘. ∫·Ù¿ ÙËÓ ÂÔ¯‹Ó ·˘Ù‹Ó, ·Ó·‰ÂÈÎÓ‡ÔÓÙ·È ÂȘ ÛÔ˘‰·›· ÂÌÔÚÈο ΤÓÙÚ· Ë Lucca Î·È ÙÔ Bari, ÔÓÔÌ·ÛÙ·› fiÏÂȘ ‰È· ÙËÓ ÌÂÙ·ÍÔ·Ú·ÁˆÁ‹Ó ÙˆÓ. ∆Ô ªilano ›Û˘, ·fi 13Ô˘ ·ÈÒÓÔ˜, η٤ÛÙË ‚·ÛÈÎfiÓ Î¤ÓÙÚÔÓ ÙÔ˘ ÂÌÔÚ›Ô˘ Ù˘ §ÔÌ‚·Ú‰›·˜ Ì ÙÔ˘˜ ÂÓ ·˘ÙÒ ÌÂÁ¿ÏÔ˘˜ ÂȯÂÈÚËÌ·Ù›·˜ Alberti di Giudice Î·È ÛÔ˘‰·›Ô˘˜ ÍÂÓÔ‰fi¯Ô˘˜ Î·È ÓÔÌÈÎÔ‡˜, ÔÈ ÔÔ›ÔÈ ·¤ÎÙËÛ·Ó ÌÂÁ¿Ï·˜ ÂÚÈÔ˘Û›·˜10. ¶ÏËÓ fï˜ ÙÔ‡ÙˆÓ, Û˘Ó Ùˆ ¯ÚfiÓˆ ÂÓÂÊ·Ó›ÛıËÛ·Ó Î·È ÔÓÔÌ·ÛÙÔ› ∆Ú·Â˙›Ù·È ˆ˜ ÔÈ: G. Galeazzo, P. Maniza, A. De Monte, P. Da Osnago, G. Taverna11. ∂›Û˘, ·Ó·‰ÂÈÎÓ‡ÔÓÙ·È ÂȘ ÌÂÁ¿ÏÔ˘˜ ÂȯÂÈÚËÌ·Ù›·˜ ÔÈ ÌÂÁ·Ï¤ÌÔÚÔÈ Ù˘ Ó·˘ÙÈ΋˜ fiψ˜ Amalfi Î·È ÌÂٷ͇ ÙÔ‡ÙˆÓ Ô Mauro Î·È Ô Pantaleone, ÔÈ ÔÔ›ÔÈ ‹Ù·Ó ÔÓÔÌ·ÛÙÔ› ÂȘ ÙËÓ ∫ˆÓÛÙ·ÓÙÈÓÔ‡ÔÏÈÓ Ì ٷ ÂΛ Ú·ÎÙÔÚ›· ÙˆÓ Î·È ÂȯÂÈÚ‹ÛÂȘ ÙˆÓ. O˘¯ ‹ÙÙÔÓ ÔÓÔÌ·ÛÙÔ› ‹Û·Ó Î·È ÔÈ ¤ÌÔÚÔÈ Ù˘ ºÏˆÚÂÓÙ›·˜ Bardi Î·È Frescobaldi. ŸÏÔÈ ÔÈ ·ÓˆÙ¤Úˆ ·Ó·ÊÂÚı¤ÓÙ˜ ¯ÚËÛÈÌÔÔ›Ô˘Ó ÏÔÁÈÛÙ¿˜ Î·È ÏÔÁÈÛÙÈÎfiÓ Û¯¤‰ÈÔÓ Ì ÏÔÁÈÛÙÈο ‚È‚Ï›·, ÂÚ› ÙˆÓ ÔÔ›ˆÓ ı· ÔÌÈÏ‹ÛˆÌÂÓ ÂÓ Û˘Ó¯›·. ∂›Û˘, ÏËÓ ÙˆÓ ·Ó·ÊÂÚı¤ÓÙˆÓ ÂÌÔÚÈÎÒÓ Î¤ÓÙÚˆÓ ÔÓÔÌ·ÛÙ¿ ‹Û·Ó Î·È ·È fiÏÂȘ: ¶›˙·, µÂÓÂÙ›·, °ÂÓÔ‡Ë, ∆Ú¿ÓÈ Î.¿. ∂Î ÙˆÓ ‰È·ÊfiÚˆÓ ÂȉÒÓ ÂÌÔÚ›Ô˘ ·È Û˘Ó·ÏÏ·Á·›, ÂÓ µ˘˙·ÓÙ›ˆ, ÂÁ›ÓÔÓÙÔ ÂȘ ÛÎÂ‡Ë Î·È ÏÂÈ„·ÓÔı‹Î·˜, ÔχÙÈÌ· ÂÓ‰‡Ì·Ù· Î·È fi,ÙÈ ¿ÏÏÔ ÂÌfiÚÂ˘Ì· ¿ÓËÎÂÓ ÂȘ Ù· ÌË ÎˆÏ˘fiÌÂÓ·12. √È Ô›ÓÔÈ Ù˘ ∫‡ÚÔ˘, Ù˘ ƒfi‰Ô˘, Ù˘ °·ÏÏ›·˜, Ù˘ °ÂÚÌ·Ó›·˜ Ù· ÁÔ˘Ó·ÚÈο Î·È ·ÛÙ¿ Ù˘ ª·‡Ú˘ £·Ï¿ÛÛ˘ Î.¿.