Medieval Monastic Accounting Records: Potentials and Pitfalls for Statistical Analysis
摘要
England is remarkably fortunate in the survival of extensive quantities of accounting records in the archives which have descended to us from the religious communities which existed during the later Middle Ages. This chapter will firstly list some of the more significant collections of medieval monastic accounting material and will itemize some of the resources which will assist researchers to identify and locate relevant materials for their projects. Secondly, the chapter will consider the need for monastic institutions to prepare and preserve accounting materials and will enumerate and explain the forms of these. Thirdly, the potential of the accounting records for statistical analysis and research will be explored in terms of their relevance to institutional financial history; living standards (incomes, wages, rents and commodity prices); demographic studies; agricultural management and yields; and bureaucratic management practices. Finally, the chapter will explore and explain some of the problems and pitfalls which the researcher may encounter in using medieval monastic accounting records.