Bonsignori family estate accounting 1461-1632

              The Accounting Historians Journal Vol. 8, No. 2 Fall 1981
Turgut Var
SIMON FRASER UNIVERSITY
BONSIGNORI FAMILY ESTATE ACCOUNTING 1461-1632
Abstract: The paper investigates the Bonsignori accounts that are in the archives of the University of Kansas, Spencer Research Library. The file contains 133 docu-ments and bound books relating to the affairs of the Filippo Bonsignori family be-tween 1455 and 1632. The most important documents deal with accounting and administration of Filippo Bonsignori's will. The time period involved (1455 to 1632) permits some study of the developments in accounting methods used in fulfilling fiduciary responsibilities. The paper provides insight into the history of Florentine estate accounting.
The history of the city of Florence has been more closely ex-amined than that of any other city. Apart from the intrinsic fasci-nation of the city's rich cultural tradition, much of the magnetic force that continues to attract historians emanates from the city's seemingly inexhaustible archival resources. Based on the existing evidence, Florentines were remarkable record-keepers. In docu-ments ranging from historical chronicles to personal accounts, they recorded the events of their lives. Their documents have sur-vived in such quantity and variety that today the city's archives have few rivals that can yield as many secrets of their pasts.
Despite continuing scholarly activities, there are still vast collec-tions of documents which have not yet been charted and classified.1 In addition to the documents in Italy a large number of copies have been scattered all over the world. The archives that are owned by Spencer Research Library of the University of Kansas are a good example of the extent of the Florentine record-keeping tradition which stressed the maxim that "paper costs little, and often it returns a good profit."2
The primary objective of this paper is to present the results of the investigations of the Bonsignori3 family accounts that are in the archives of the University of Kansas, Spencer Research Library.
The author wishes to thank the staff of Spencer Research Library, University of Kansas for their kind help and Daniel L. McDonald and Irene M. Gordon for their valuable criticism.