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.

Originality/value

This study engages with accounting history literature accountants' stereotypes in an unexplored context and time period, providing a base for comparative international research on accounting stereotypes and popular culture. Additionally, it addresses the need for further research on the accountant stereotype based on literary works and from a historical perspective. Therefore, this research also expands the New Accounting History (NAH) literature, focussing on the investigation of the accountant stereotype connotations in the 14th century.

中文翻译：

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佛罗伦萨中世纪流行文化中的“会计师”刻板印象：“galantuomini”还是高利贷？

目的

本文以文学作品为基础，从历史角度探讨了佛罗伦萨中世纪流行文化中会计师的刻板印象。它旨在突出刻板印象如何随时间变化并代表社会的文化和历史演变。这项研究挑战了 Miley 和 Read (2012)，他们指出刻板印象的基础是 Commedia dell'arte，这是一种始于 15 世纪的意大利即兴戏剧形式。

设计/方法/方法

作者应用定性研究方法从中世纪流行文化的角度审视会计师。分析包括两个阶段：（1）基于会计历史文献的会计师刻板印象的分类和（2）神曲（1307-1313）和十日谈（1348-1351）的主题分析。作者通过“跨作者”比较探索了历史调查的共时视角，将但丁·阿利吉耶里（Dante Alighieri）确定为中世纪流行文化的第一主要作者。在《神曲》的想象之旅中，但丁描述了 14 世纪佛罗伦萨人的社会、政治和经济背景。然后，凭借其多样的民俗元素，乔瓦尼·薄伽丘的十日谈成为佛罗伦萨中世纪流行文化的“宣言”。

发现

本研究展示了从中世纪到文艺复兴时期会计师刻板印象的变化。神曲主要暗示了一种消极的会计师刻板印象。14 世纪的佛罗伦萨绅士（“i galantuomini”）表面上是积极的人物，外表端庄整洁，但被指责为高利贷者。但丁·阿利吉耶里 (Dante Alighieri) 将会计师描绘成“资本主义的仆人”、“不诚实的人、过度关注金钱”、“恶棍和邪恶”和“过度理性”。Giovanni Boccaccio 主要描绘了积极的会计师刻板印象。会计师越来越可靠，这个“商人”在社会上的地位也越来越高。在《十日谈》中，会计师被描述为“英雄”、“绅士”、“注重家庭、工作承诺高的人”和“色彩缤纷、热情、和情感”。总的来说，作者提供了新的证据，证明在佛罗伦萨中世纪流行的会计刻板印象中存在。

原创性/价值

本研究在未探索的背景和时间段内对会计历史文献会计师的刻板印象进行研究，为会计刻板印象和流行文化的国际比较研究提供基础。此外，它还解决了基于文学作品和从历史角度进一步研究会计师刻板印象的需要。因此，本研究还拓展了新会计史（NAH）文献，重点考察了14世纪的会计刻板印象内涵。