ABSTRACT This study focuses on the accounting and auditing system of the Kingdom of Sicily during the reign of Alfonso V of Aragon (1416–58), known as the Magnanimous. In particular, it discusses the operation of and the relationships between the two offices entrusted with the management of the kingdom’s accounts: the century-old magna curia rationum and the new office of the conservator maior regii patrimonii (established in 1414), modelled on the Castilian contaduría mayor de hacienda. This essay adopts the approach associated with the ‘archival turn’, to show that studying the accounting and bookkeeping practices, as well as their developments and innovations, is crucial to understand the operation of the Sicilian auditing system and its function in the broader political system of the Crown of Aragon. As a result of the perpetual state of conflict generated by the political agenda of Alfonso the Magnanimous in Italy and of his increasing war-funding demands, the Aragonese strategically exploited the new accounting and bookkeeping practice of the conservator to increase royal influence over the local financial apparatus. Relying on the exceptional amount of original accounting and financial records preserved at the State Archives of Palermo, this study is the first detailed examination of the auditing system and accounting practice of late-medieval Sicily. At the same time, the analysis shows that the operation and the transformations of the accounting system of a polity such as Sicily is fully intelligible only if examined in connection with the broader government of the political union of which that polity was a constituent member.

中文翻译：

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太多了，无法解释。阿拉贡王冠与中世纪晚期西西里审计制度的崩溃

摘要 本研究的重点是阿拉贡阿方索五世 (1416-58) 统治时期西西里王国的会计和审计系统，被称为宽宏大量。特别讨论了受托管理王国账户的两个办公室的运作和关系：百年历史的magna curia rationum 和保护者maior regii patrimonii 的新办公室（成立于1414 年），以卡斯蒂利亚 contaduría 市长 de hacienda。本文采用与“档案转向”相关的方法，表明研究会计和簿记实践及其发展和创新对于理解西西里审计制度的运作及其在更广泛的政治制度中的作用至关重要阿拉贡王冠。由于阿方索大度在意大利的政治议程和他日益增长的战争资金需求所产生的永久冲突状态，阿拉贡人战略性地利用了保护者的新会计和簿记做法，以增加王室对当地金融的影响力。仪器。依靠保存在巴勒莫国家档案馆的大量原始会计和财务记录，这项研究是对中世纪晚期西西里的审计制度和会计实践的第一次详细检查。同时，分析表明，只有与更广泛的政治联盟政府（该政体是该政体是其组成成员）结合进行检查，才能完全理解西西里等政体的会计制度的运作和转变。