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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
Ayrıntılar
| Diğer ID | JA64GC22KB |
|---|---|
| Bölüm | Makaleler |
| Yazarlar | |
| Yayımlanma Tarihi | 1 Temmuz 2014 |
| Yayımlandığı Sayı | Yıl 2014 Sayı: 7 - Sayı: 7 |