Skip to main content

The “Accountant” stereotype in the Florentine Medieval popular culture: “galantuomini” or usurers?

Molinari, M., Carungu, J. (2021) The “Accountant” stereotype in the Florentine Medieval popular culture: “galantuomini” or usurers? In: Second Alternative Accounts Europe Conference, 9 January 2021, UK, Online. (Submitted) (The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided) (KAR id:90559)

The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided. (Contact us about this Publication)

Abstract

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: The authors 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). The authors 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, the authors provided new evidence on the existence of the accountant stereotype in the Florentine medieval popular.

Item Type: Conference or workshop item (Paper)
Uncontrolled keywords: accountant sterotype; popular culture; merchant-banker; the divine comedy; the decameron; 14th century; usury
Subjects: H Social Sciences
Divisions: Divisions > Kent Business School - Division > Department of Accounting and Finance
Depositing User: Matteo Molinari
Date Deposited: 04 Oct 2021 11:13 UTC
Last Modified: 13 Oct 2021 20:30 UTC
Resource URI: https://kar.kent.ac.uk/id/eprint/90559 (The current URI for this page, for reference purposes)
Molinari, M.: https://orcid.org/0000-0003-3851-4974
  • Depositors only (login required):