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The accounting practices of a sixteenth-century pastel merchant from the French region of Toulouse

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Abstract:

Until the end of the sixteenth century the French region of Toulouse was an important centre for the export of pastel, the plant used at that time to produce blue dye. What does the ledger belonging to the factor of a Toulouse pastel producer (pastelier) teach us about the role played by accounting in the relationship between the factor and the commissioning merchant? Under what accounting methods did the agent carry out his business mission? Was the accounting technique used double entry or that which we could call the factors' accounting system?

Keywords: DOUBLE ENTRY BOOKKEEPING; FACTOR ACCOUNTING; PASTEL MERCHANT; SIXTEENTH CENTURY

Document Type: Research Article

DOI: http://dx.doi.org/10.1080/095852099330223

Publication date: November 1, 1999

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