Abstract Purpose– This paper aims to investigate the link between accounting, religion and art to understand the managerial approach of the Confraternity of Corpus Domini of Urbino and the phenomenon of art commissioning between1465 and1513. Design/methodology/approach– This study is based on the interpretive historical method used to understand, through accounting, the managerial role of confraternities within the economic activity of art commissioning. Tothis purpose, the present analysis is based on a primary source,represented by thebook of revenues andexpenses,namedB1(1465–1513). Findings– The analysis has provided evidence of the role of Urbino’s Confraternity in supporting art commissioning anditscapacity to invest significant resources in favor of the social, religious and institutional environment of the time. Results show the connection between Urbino’s Confraternity and painters based on their commissioning agreements, the relation between painters and the Ducal Court and, finally, the role of the Duke of Urbino in funding the Confraternity’s initiatives for painters. Thus, this study highlights the major role played by Urbino’s Confraternity in art commissioning, an instrumental part of the Confraternity’s mission. Originality/value– This paper presents a unique case study that brings out the managerial approach in art commissioning through accounting documents whichmakeactivitiesandlinks visible.

Accounting and art: the art commissions of the confraternities during the 15th and 16th centuries

Massimo Ciambotti;Federica Palazzi;francesca sgro
2023

Abstract

Abstract Purpose– This paper aims to investigate the link between accounting, religion and art to understand the managerial approach of the Confraternity of Corpus Domini of Urbino and the phenomenon of art commissioning between1465 and1513. Design/methodology/approach– This study is based on the interpretive historical method used to understand, through accounting, the managerial role of confraternities within the economic activity of art commissioning. Tothis purpose, the present analysis is based on a primary source,represented by thebook of revenues andexpenses,namedB1(1465–1513). Findings– The analysis has provided evidence of the role of Urbino’s Confraternity in supporting art commissioning anditscapacity to invest significant resources in favor of the social, religious and institutional environment of the time. Results show the connection between Urbino’s Confraternity and painters based on their commissioning agreements, the relation between painters and the Ducal Court and, finally, the role of the Duke of Urbino in funding the Confraternity’s initiatives for painters. Thus, this study highlights the major role played by Urbino’s Confraternity in art commissioning, an instrumental part of the Confraternity’s mission. Originality/value– This paper presents a unique case study that brings out the managerial approach in art commissioning through accounting documents whichmakeactivitiesandlinks visible.
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11576/2703590
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