The moneychanger and his wife: from scholastics to accounting

El cambista y su mujer es un cuadro de la escuela flamenca, de principios del siglo XVI, ampliamente utilizado para ilustrar la actividad económica. Existen dos versiones: una de Quentin Massys, 1514, y otra de Marinus van Reymerswaele, 1539, con cambios relevantes entre ambas. Estos cambios tienen un significado económico importante. Las interpretaciones de este cuadro y otros similares que hacen los historiadores del arte son coherentes con su visión del mundo de la economía, más que responder a un análisis objetivo del cuadro y de la historia. Así, mientras que la imagen muestra la actividad comercial y financiera como una profesión normal y respetable, la mayoría de los historiadores del arte consideran que tiene una intención satírica y moralizante. Mi conclusión es que los prejuicios de los historiadores del arte hacia la actividad comercial y financiera les conducen a una interpretación equivocada del cuadro.The Moneychanger and his Wife is a Flemish painting from the early 16th century, widely used to illustrate economic activity. There are two different versions: one by Quentin Massys, 1514, and another by Marinus van Reymerswaele, 1539. There are significant changes between the two versions, which I will argue do have an economic meaning. In the process of reviewing the different interpretations provided by art historians of this picture and other similar ones, we shall see that they are consistent with the views that most art historians share about the commercial and financial world rather than based on any objective interpretation of the painting and history. Thus, while the picture shows commercial and financial activity to be a normal, respectable occupation, most art historians see a moralizing and satirical intention. My view is that art historians’ prejudice towards commercial and financial activity leads them to a wrong interpretation of the painting.

Special Libraries, November 1934

Volume 25, Issue 9https://scholarworks.sjsu.edu/sla_sl_1934/1008/thumbnail.jp

Business Informatics

A definition of the concept "business informatics" based on the General Information Theory is discussed in the paper

Relevance of Zwei Pfadfinder

Until the last century, a theory of valuation which must essentially rest upon an established theory of accounts, could not be adequately developed. All of this suggests the importance of establishing an understanding as to when and how a theory of accounts emerged. Early traces of the theory of the two account series are found among authors of the 16th century Flemish school. We stand to benefit in learning more about the origins of this theory in the sense we acknowledge that all knowledge is the product of many ages and when one link in the chain of development is lost it becomes irreplaceable

Guide to writing a biographical analysis

The maturing of a profession begins with recognizing the contributions of pioneers who have laid the theoretical foundation on which the profession is based. In recent years, the accounting profession has begun documenting the contributions of accountants who have played a major role in developing generally accepted accounting principles. These writings on the contributions of noted accountants have been helpful in understanding the personal behavior of the individual accountants and the economic forces that influenced their decisions. However, methods used to analyze the individuals being researched have varied greatly and to some extent have not been as complete as might be hoped. Reasons for this wide range of form and style are varied, but to a large degree have resulted from a lack of knowledge regarding the organizing and writing of a biographical analysis. This is to be expected because the study of accounting history is, for the most part, in its initial stages of development. The objectives of this paper are to give guidance on how to select an accountant to analyze and how to organize the research effort