Avere et Dare: The Accounting System And The Culture Of a Sui Generis Financial Institution(*)

Öz

This paper will try to analyzetherich accounting activity of a creditand firs tbanking characters tructure, the Monte diPieta (MdP). The evolution of the Monte diPieta as a provider of credit is representative of thehistory of thefinanceandeconomy of Corfu (Greece). Thecredi twas eventually integratedin to the wide network of financial activities marking the growth of a Corfu market economy. The MdP has always pursued two fundamental missions: 1)to collectd eposits from small savers, granting security, adequate interestand highliquidity of investment: 2) tolendloans to poor citizen. The primary goal was to enable the creation of wealth by the individual and reinforces indirectly the economic potential of thecitizens. Was an advantageous economic venture for the clients, but also forthecity. Throughout its long life, MdP was used as a tool of economic, financial and social policy of theTreasury. It always played a significant role. Its activity has never been interrupted and has always, more or less, been protagonist of the life of the Corfiot society and economy from its foundation in 1630 tothe 1900. The examination of theaccounting is one of the most important ways of approach, investigation and imprinting the economic planning of MdP. The accounting culture demonstrates the spirit of economic activity in distinguishing aspects of economic organization such as flexibility, strength, ability trading and saving money. Also, aims to demonstrate the rational organization that allows at MdP to measure and assess effectively the money and directly the profit or loss. The method of historical research is based on documents, laws and financial statements, kept in the MdP’s archives.

Anahtar Kelimeler

• Accounting System, Banking, Monte diPieta.