Gleanings. The "Spigolature" (Gleanings) column collects peculiarities on accounting history by short essays. The State-accounting innovation in the Grand-Duchy of Tuscany

2020 ◽  
pp. 69-74
Author(s):  
Stefano Coronella
2020 ◽  
Vol 47 (1) ◽  
pp. 89-95 ◽  
Author(s):  
Garry D. Carnegie

ABSTRACT This response to the recent contribution by Matthews (2019) entitled “The Past, Present, and Future of Accounting History” specifically deals with the issues associated with concentrating on counting publication numbers in examining the state of a scholarly research field at the start of the 2020s. It outlines several pitfalls with the narrowly focused publications count analysis, in selected English language journals only, as provided by Matthews. The commentary is based on three key arguments: (1) accounting history research and publication is far more than a “numbers game”; (2) trends in the quality of the research undertaken and published are paramount; and (3) international publication and accumulated knowledge in accounting history are indeed more than a collection of English language publications. The author seeks to contribute to discussion and debate between accounting historians and other researchers for the benefit and development of the international accounting history community and global society.


Author(s):  
С.А. Денисов

Статья посвящена инкорпорированию жителей Погезании, одной из за- падных прусских земель, в орденскую систему ленного землевладения в 1261–1370 гг. Основную часть ленников (173 из 176 персон) составили лица, обязанные нести во- енную службу и платить налог (группа 1) или освобожденные от податей (группа 2). Рост их численности был связан с потребностями Ордена в военной силе и доходах от земельной собственности для борьбы с Великим Литовским княжеством за поли- тическое лидерство в Юго-Восточной Прибалтике. The article deals with the incorporation of inhabitants of Pogezania one of the western Prussian lands, into the Order’s system of fi ef land ownership in 1261–1370. The main part of lieges (173 from 176 persons) consisted of individuals, who were obliged to keep military service and to pay taxes (group 1) or free from any payment (group 2). The growth of their number was caused by needs of Order in military force and incomes from the land estates for the struggle with Grand Duchy of Lithuania for the leadership in South-East of Baltic region.


Terminus ◽  
2019 ◽  
Vol 21 (Special Issue 1) ◽  
pp. 81-105
Author(s):  
Justyna Kiliańczyk-Zięba

Jan Januszowski, best known as Jan Kochanowski’ friend, was the most distinguished printer of the Polish Renaissance. Januszowski, a lawyer educated in Cracow and Padua, was an extremely versatile man: an outstanding printer, as well as a prolific writer and translator. For all his achievements, he was ennobled by Sigismund III Vasa, and—happily—the diploma of nobility of Jan Januszowski, penned on parchment and splendidly illuminated, survived to the present day. The illumination of the document is rich and sumptuous. It shows the coats-of-arms representing the provinces of the Polish Kingdom and Grand Duchy of Lithuania and small portraits: three of them depict Polish kings, the fourth is of Januszowski himself—it is one of the very few known portraits of Polish Renaissance intellectuals and the oldest portrait of a Polish printer. The document’s decoration is not only beautiful, but also meaningful, as its content and composition reflects the nature of the state—the Polish-Lithuanian Commonwealth—and suggests Januszowski’s important place in its structure and strong links between the printer and the most important dignitaries of the country.


2019 ◽  
Vol 6 ◽  
pp. 148-166
Author(s):  
Gabrielė Jasiūnienė

Heraldry and its research have deep traditions in Europe, making it a certain focus of attention among researchers. The interest in this field in Lithuania is a more recent phenomenon. The late beginning of heraldry research was partly influenced by Lithuania’s loss of independence. At present, researchers’ attention is focused mainly on the periods of the Grand Duchy of Lithuania and the Polish-Lithuanian Commonwealth, also looking at Lithuanian heraldry from the 20th–21st centuries, and conducting thorough research of the coats of arms of the state, cities, and towns. Research of the heraldry of the nobility is also being conducted, such as the heraldry of the political elite in the Grand Duchy of Lithuania – the Goštautas, Pacas, Radvila, Sapiega families, etc. The heraldry of representatives of the lower gentry, especially among the Samogitian families, has received less attention. Many unanswered questions and undeveloped themes remain in the field of the Samogitian nobility’s heraldry, overlooked in research for a long time. This article analyzes how genealogical links were reflected in Samogitian nobility heraldry sources in the second half of the 16th–18th centuries. Having analyzed the heraldic sources of the Samogitian nobility, it was found that these reflected not only information about a specific individual, but also their broader origins, family and marital lines. The coats of arms of the Samogitian nobility in time became a unique means of representation. The coats of arms of the Samogitian nobility were depicted in seals, literature, portraits, architecture, and elsewhere.


2017 ◽  
Vol 44 (1) ◽  
pp. 17-34 ◽  
Author(s):  
Valerio Antonelli ◽  
Raffaele D'Alessio ◽  
Emanuela Mattia Cafaro

ABSTRACT From a historic perspective, the origin and evolution of auditing in the private sector is extremely interesting, especially in regard to 19th-century railroad companies. This paper concerns the auditing practices of the Leopolda Railroad Company, which operated in the Grand Duchy of Tuscany, Italy (1841–1860). Through the use of mainly primary sources, we describe how auditors were selected and hired; their procedures, recommendations, and meetings; and the contents of their reports. This paper makes three contributions to the international literature in accounting history: (1) it is the first paper to present the history of auditing practices in Italy, (2) it broadens literature on external and internal audits in railroad companies, and (3) it supports the assumptions made by many accounting historians about the origin of auditing in industrial capitalism.


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