The “accountant” stereotype in the Florentine medieval popular culture: "galantuomini" or usurers?

Carungu, Jonida and Molinari, Matteo (2021) The “accountant” stereotype in the Florentine medieval popular culture: "galantuomini" or usurers? Accounting, Auditing & Accountability Journal. ISSN 0951-3574 (In Press)

This is the latest version of this item.

[img] Text
The-Accountant-stereotype-in-the-Florentine-Medieval-popular-culture.pdf - Accepted Version
Restricted to Repository staff only until 3 May 2023.

Download (300kB) | Request a copy
Official URL: https://www.emerald.com/insight/publication/issn/0...

Abstract / Description

Purpose:
This paper explores the stereotype of the accountant in Florentine medieval popular culture based on literary works and from a historical perspective. It aims to highlight how stereotypes change with time and represent the cultural and historical evolution of a society. This research challenges Miley and Read (2012) who stated that the foundation of the stereotype was in Commedia dell’arte, an Italian form of improvisational theatre commenced in the 15th century.

Design/methodology/approach:
We applied a qualitative research method to examine the accountant from a medieval popular culture perspective. The analysis consists of two phases: (1) categorisation of the accountant stereotype based on accounting history literature and (2) thematic analysis of The Divine Comedy (1307–1313) and The Decameron (1348¬–1351). We explored a synchronic perspective of historical investigation through a ‘cross-author’ comparison, identifying Dante Alighieri as the first key author of medieval popular culture. During his imaginary journey through The Divine Comedy, Dante describes the social, political, and economic context of the Florentine people of the 14th century. Then, with its various folkloristic elements, The Decameron of Giovanni Boccaccio becomes the ‘manifesto’ of the popular culture in the Florentine medieval times.

Findings:
This study shows the change of the accountant stereotype from the medieval age to the Renaissance. The Divine Comedy mainly connotes a negative accountant stereotype. The 14th century’s Florentine gentlemen (‘i galantuomini’) are apparently positive characters, with an ordered and clean aspect, but they are accused of being usurers. Dante Alighieri pictures the accountant as a ‘servant of capitalism’, ‘dishonest person, excessively fixated with money’, ‘villain and evil’, and ‘excessively rational’. Giovanni Boccaccio mainly portrays a positive accountant stereotype. The accountant is increasingly more reliable, and this ‘commercial man’ takes a more prestigious role in the society. In The Decameron the accountant is depicted as a ‘hero’, ‘gentleman’, ‘family-oriented person with a high level of work commitment’, and ‘colourful persona, warm, and emotional’. Overall, we provided new evidence on the existence of the accountant stereotype in the Florentine medieval popular.

Originality/value:
This study engages with accounting history literature accountants’ stereotypes in an unexplored context and time-period, providing a base for comparative international research on accounting stereotypes and popular culture. Additionally, it addresses the need for further research on the accountant stereotype based on literary works, and from a historical perspective. Therefore, this research also expands the New Accounting History (NAH) literature, focusing on the investigation of the accountant stereotype connotations in the 14th century.

Item Type: Article
Uncontrolled Keywords: accountant stereotype; popular culture; merchant-banker; Dante Alighieri, 1265-1321. The divine comedy; Boccaccio, Giovanni, 1313-1375. The Decameron; 14th century; usury
Subjects: 600 Technology > 650 Management & auxiliary services
Department: Guildhall School of Business and Law
Depositing User: Jonida Carungu
Date Deposited: 24 May 2021 08:46
Last Modified: 26 May 2021 10:05
URI: http://repository.londonmet.ac.uk/id/eprint/6702

Available Versions of this Item

  • The “accountant” stereotype in the Florentine medieval popular culture: "galantuomini" or usurers? (deposited 24 May 2021 08:46) [Currently Displayed]

Actions (login required)

View Item View Item