Kolozsvár számadásai és a kolozsvári városgazdálkodás a fejedelemség korában
Accounting and Management of Cluj in the Age of the Principality
Author(s): Enikő Rusz-FogarasiSubject(s): Modern Age
Published by: Magyar Tudományos Akadémia Bölcsészettudományi Kutatóközpont Történettudományi Intézet
Keywords: Bookkeeping; Accountings; Administration; Urban life
Summary/Abstract: This study seeks to analyze the origins and the development of accounting at Cluj/ Kolozsvár in the early modern era. This is the period of urban history when systematic book-keeping was introduced, which later diversified with the emergence and working of new institutions. The accounts presented in the paper show us the functioning of the whole town, at the same time offering an insight into the inner workings of urban administration. The period investigated here was one of the most brilliant in Kolozsvár’s long history, one which gave birth to the long-lasting epithet „treasured” to the town’s name. The analysis of the town accounts from this period offered an opportunity to follow urban life in both peace and war, while also making it possible to examine the main institutional developments in urban administration.
Journal: Történelmi Szemle
- Issue Year: 2018
- Issue No: 01
- Page Range: 17-34
- Page Count: 18
- Language: Hungarian