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Lodovico Floriâs Treatise on Household Accounting for the Jesuit Order (1636)
A Critical Translation
Series: - Jesuit Studies, Volume: 51
Author:
This is the first critical translation into English of Fr. Lodovico Floriâs accounting manual, published in 1636. Originally written in Sicilian-infused Italian for administrators within the houses and colleges of the Jesuit Order, it is widely considered to be an outstanding example of its type published before 1800. Its focus is the records of all transactions, the double entry method of bookkeeping adopted, and the organization of the accounting system. Its goal was to best serve the needs of the institutions of the Jesuit Order, while complying with the tenets, mores, and rules of the Order. It represents a landmark in the use of accounting technology in administration and management. Its use of accounting to serve administrative needs predicted how income and wealth are calculated today, predating commercial practice by over a hundred years.
Alan Sangster, BA (Bus. Studies) MSc (Op. Research) PhD (Education) is Professor of Accounting History at the University of Aberdeen. He has authored, "The emergence of double entry bookkeeping" (Economic History Review, 2025); "The genesis of double entry bookkeeping" (The Accounting Review, 2016); Libr. XV: Cotrugli and de Raphaeli on business and bookkeeping in the Renaissance (Lomax Press, 2014); De Raphaeli-Venetian Double Entry Bookkeeping in 1475 (Lomax Press, 2018); and over a hundred other publications.
Massimo Costa, Ph.D. (1998), is Professor of Accounting at the University of Palermo. He has published monographs, chapters, and articles concerning accounting history and regulation and is the author of Le Concezioni della Ragioneria nella dottrina italiana (Conceptions of Accounting in the Italian Doctrine)(2001).
Giuseppina Tranchina is a middle school English language and literature teacher in Valguarnera Caropepe, Sicily. She is a professional translator from Italian to English.
Massimo Costa, Ph.D. (1998), is Professor of Accounting at the University of Palermo. He has published monographs, chapters, and articles concerning accounting history and regulation and is the author of Le Concezioni della Ragioneria nella dottrina italiana (Conceptions of Accounting in the Italian Doctrine)(2001).
Giuseppina Tranchina is a middle school English language and literature teacher in Valguarnera Caropepe, Sicily. She is a professional translator from Italian to English.
Notes about This Book, the Translation, and of the Text
â1âThe Translation
â2âThe Bookkeeping Method
â3âTeaching the MethodâPersonification of Accounts
â4âThe Final Stage of the MethodâClosing the Ledger
â5âDifficulties Faced by ReadersâAmbiguity
â6âWhat Was Included in Floriâs libro doppio accounting system
â7âWhat Was Excluded from Floriâs libro doppio accounting system
â8âThe Bookkeeping Treatment of Permanent Assets
â9âThe Bilancio, or Balance Sheet
â10âInconsistency between the Exemplar Account Books and the Instruction in the Text
â11âThe Influence of Stewardship on the Accounting System
â12âAccounting Policies
â13âMonitoring ProgressâForecasting
â14âFloriâs Book and Economic History
â15âFloriâs Book Compared to Pacioliâs
â16âThe Place of Floriâs Book in Accounting History
The Author to the Reader
Instruction of the Method that Should Be Used to Keep the Books of Accounts for the Houses and Colleges of the Society of Jesus in this Kingdom of Sicily
Table of the Chapters Contained in the Three Parts of the Preceding Instruction
Some Advice on the Method of Keeping the Book of Capital
Bibliography
Index
â1âThe Translation
â2âThe Bookkeeping Method
â3âTeaching the MethodâPersonification of Accounts
â4âThe Final Stage of the MethodâClosing the Ledger
â5âDifficulties Faced by ReadersâAmbiguity
â6âWhat Was Included in Floriâs libro doppio accounting system
â7âWhat Was Excluded from Floriâs libro doppio accounting system
â8âThe Bookkeeping Treatment of Permanent Assets
â9âThe Bilancio, or Balance Sheet
â10âInconsistency between the Exemplar Account Books and the Instruction in the Text
â11âThe Influence of Stewardship on the Accounting System
â12âAccounting Policies
â13âMonitoring ProgressâForecasting
â14âFloriâs Book and Economic History
â15âFloriâs Book Compared to Pacioliâs
â16âThe Place of Floriâs Book in Accounting History
Translation of Lodovico Floriâs Trattato del modo di tenere il libro doppio domestico col suo essemplare
The Author to the Reader
Instruction of the Method that Should Be Used to Keep the Books of Accounts for the Houses and Colleges of the Society of Jesus in this Kingdom of Sicily
Table of the Chapters Contained in the Three Parts of the Preceding Instruction
Some Advice on the Method of Keeping the Book of Capital
Bibliography
Index
The book is of interest or relevance to scholars of Jesuit history, accounting history, and social and economic early modern history, as well as to faculty, students, practitioners, and their universities, institutions, departments, and libraries.