High-Level Accounting in the Crown of Aragon during the Reign of Alfonso V
DOI:
https://doi.org/10.6092/1593-2214/7634Keywords:
Middle Ages, 15th Century, Crown of Aragon, Alfonso the Magnanimous, Public finances, AccountingAbstract
The growth of public finances during the fifteenth century led the European states to develop more efficient accounting systems. However, economic historians have mostly neglected the question, focusing mainly on the study of mercantile and bank accounting. Based on the records and accounting ledgers preserved at the Archivo del Reino de València and the Archivo de la Corona de Aragón of Barcellona, this paper analyses the accounting system of the general treasury of the Crown of Aragon during the reign of Alfonso V (1416-1458). By doing so, this paper suggests that the different series of accounting records not only allowed the Crown to monitor the activity of royal officers in managing finances, but it served various other purposes. At the same time, this study also discusses how and to what extent the developments in accounting reflected the increasing financial activity of the Crown in the fifteenth century.
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