Cost calculations, religion and commerce: the Book of Good Government of the Souk of Malaga in the 13th Century

Jesœs D. L—pez- Manj—n (), Fernando GutiŽrrez Hidalgo () and Francisco Carrasco Fenech ()
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Jesœs D. L—pez- Manj—n: Department of Business Administration, Universidad Pablo de Olavide
Fernando GutiŽrrez Hidalgo: Department of Business Administration, Universidad Pablo de Olavide
Francisco Carrasco Fenech: Department of Business Administration, Universidad Pablo de Olavide
Authors registered in the RePEc Author Service: Fernando Gutiérrez Hidalgo

No 09.01, Working Papers from Universidad Pablo de Olavide, Department of Business Administration

Abstract: This paper analyzes the cost calculations in the 13th Century Book of Good Government of a Souk (Zoco), written by Al-Saqati and dealing with the Malaga souk. This helps us to appreciate the historical accounting patrimony of al-Andalus and to consider the influence of religious doctrine on cost procedure. We inquire into the genesis of complex cost accounting techniques by considering their social, political, and cultural inspiration and not their hitherto strictly economic rationality. The study provides evidence of the following peculiarities: the price fixing related to retail commercial activities, aimed to avoid fraud and was in defense of the final consumer, and was above all, supported by a religious motivation.

Keywords: innovation; imitation; proactivity; risk taking; customer and competitors focus; competitiveness. (search for similar items in EconPapers)
Pages: 31 pages
Date: 2009-01, Revised 2009-03
New Economics Papers: this item is included in nep-his
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http://www.upo.es/serv/bib/wpbsad/bsad0901.pdf First version, 2009 (application/pdf)

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Persistent link: https://EconPapers.repec.org/RePEc:pab:wpbsad:09.01

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