Sin, Confession, and the Arts of Book- and Cord-Keeping: An Intercontinental and Transcultural Exploration of Accounting and Governmentality

Dados Bibliográficos

AUTOR(ES) Gary Urton
ANO 2009
TIPO Artigo
PERIÓDICO Comparative Studies in Society and History
ISSN 0010-4175
E-ISSN 1475-2999
EDITORA Elsevier (Netherlands)
DOI 10.1017/s0010417509990144
CITAÇÕES 3
ADICIONADO EM 2025-08-18
MD5 8602597b12036fc9bfb234aee3ff95ea

Resumo

My objective is to examine an intriguing and heretofore unrecognized convergence in the history of bookkeeping. The story revolves around an extraordinary parallelism in the evolution of bookkeeping and the philosophical and ethical principles underlying the practice of accounting between southern Europe and Andean South America during the two centuries or so prior to the Spanish invasion of the Inka Empire in 1532. The event of the European invasion of the Andes brought these two similar yet distinct trans-Atlantic traditions of 'bookkeeping' and accounting into violent confrontation.

From Knots to Narratives: Reconstructing the Art of Historical Record Keeping in the Andes from Spanish Transcriptions of Inka Khipus

(1998)

Accounting for Rationality: Double-Entry Bookkeeping and the Rhetoric of Economic Rationality

(1991)

Ferramentas

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