Abstract
The interest of social scientists in ancient accounting has been revived by the changes that capitalism underwent in the past decades. This has led to a careful scrutiny of the genealogy of accounting practices, with very contemporary expectations prompting a reexamination of the medieval genesis of accounting. These developments have encouraged a return to the grand narratives which, for more than a century and since the Weber/Sombart controversy, have explored the origins and meaning of accounting practices, linking them to the first manifestations of the spirit of capitalism. The article considers the ebb and flow of medievalists’ belief in a medieval capitalist rationality, which would have been expressed in accountancy, and resituates these ideas in their intellectual contexts. Drawing on recent research and on a study of the accounts of a 15th century Parisian couturier, Colin de Lormoye, the article reveals both the documentary and editorial constants and blind spots. It attempts to sketch out new avenues of analysis, moving away from grand teleological writings. The article raises the question of whether the accounting ratio of these actors constitutes a manifestation of the European genius of the Renaissance or are a writing practice anchored in specific social functioning.
Keywords:
Accounting; rationality; Middle Ages