Pécout, Thierry (2019) Les maîtres rationaux angevins au XIVe siècle: le cas de la Provence. Reti Medievali Rivista, 20 (2). pp. 155-187. ISSN 1593-2214
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Testo
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Abstract
FRANÇAIS: En Provence angevine, la création de la Chambre des comptes par l’ordonnance de Brignoles de 1297 sanctionne un processus de mise en place d’instances de contrôle des comptes et suscite l’émergence progressive de spécialistes du jugement des comptes, les maîtres rationaux. Leur fonction et leurs prérogatives s’élaborent face aux auditeurs et rationaux, elles se professionnalisent et prennent une dimension politique dans le courant du XIVe siècle. Le profil des maîtres rationaux les rapproche des juges plutôt que des hommes des comptes, leur recrutement procède principalement des oligarchies urbaines provençales mais aussi du Regno. / ENGLISH: In Angevin Provence, the creation of the Chamber of Accounts by the ordinance of Brignoles in 1297 concluded the process through which a framework for auditing the accounts was created, thus leading to the progressive emergence of experts in the evaluation of accounts: the Magistri rationales. Their function and prerogatives developed with respect to auditors and rationales; on the whole, they become increasingly professional and politicized during the fourteenth century. The profile of the Magistri rationales is closer to that of judges than to account specialists. Their origins are to be found in the urban oligarchies of Provence, but also in the Regno
| Tipologia del documento: | Articolo in rivista |
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| Parole chiave: | Moyen Âge, XIVe siècle, Comptabilité, Maison de Provence-Anjou-Sicile, Contrôle des comptes, Officiers royaux, Maîtres rationaux, Chambres des comptes, Accounting, House of Provence-Anjou-Sicily, Audit, Royal Officers, Magistri Rationales, Chamber of Accounts |
| Soggetto: | D History General and Old World > D History (General) > D111 Medieval History |
| Depositato da: | dr Vincenzo De Luise |
| Depositato il: | 23 Dic 2019 04:20 |
| Ultima modifica: | 23 Dic 2019 04:30 |
| URI: | http://www.rmoa.unina.it/id/eprint/5355 |
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