Credit and accounting in early modern Italy: the case of the Monte di Piet� in Bologna

Rebecca Levy Orelli, Carlotta del Sordo and Massimo Fornasari

Accounting History Review, 2013, vol. 23, issue 3, 273-293

Abstract: The foundation of Monti di Piet� by Franciscan friars in the fifteenth century represented a response to the problems of usury and difficult access to consumer credit. Some historians have highlighted the bank-like nature of the Monti, while others have considered them as economic institutions. This paper explores the case of the Monte di Piet� in Bologna during the early modern era, with particular reference to its governance model and its accounting and internal control practices. The presence of a well-preserved archive made it possible to perform a depth investigation of the emergence of accounting as a tool of control of the Monte.

Date: 2013
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DOI: 10.1080/21552851.2013.850925

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