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Colzi, Francesco

The structure and efficiency of the public debt administration of the Papal States (16th-17th centuries)

2021 - Franco Angeli

61-81 p.

  • Introduction: The focus of this work is on the public debt administration of the Papal States in 16th and 17th centuries. Aim of the work: The paper intends to demonstrate how the high level of efficiency achieved has contributed to obtaining a good consideration of the securities on the market. Methodological approach: The paper is based upon the investigation of primary and secondary sources related to the public debt administration of the Papal States in 16th and 17th centuries. An interpretative approach has been adopted in exploring the structure and efficiency of this administrative area. Main findings: The work offers an understanding of the role of the accounting tools within the organization employed to manage the daily practices and the legislation enacted. The efficiency of the administration and the ability to manage the accounts regularly and to respond promptly to investors requests has been proved decisive for the securities listing.
  • Originality: The paper permits to enlarge the knowledge on public debt administration in the Papal State context. [Publisher's text].

Fa parte di

Contabilità e cultura aziendale : rivista della Società Italiana di Storia della Ragioneria : XXI, 1, 2021