The article describes the evolution of accounting from the simple registration­ technique to economic and social institution in medieval Italy. We used methods of institutional analysis and historical research. It is shown that the institutionalization­ of accounting had been completed by the...

1. Introduction: Models, Methods, and Morality in the Study of Ancient Mediterranean Economies -- Part I Methods and Historiography -- 2. For Those Who Curse the Candle: A Culturally and Historically Relativistic Proposal for Rethinking the Approach to the Ancient Economy (via Archaic Rome) --...

Economic institutions are widely thought to be important in enhancing human well-being. Other scholars emphasize geography in determining economic deprivation and development. This paper examines both types of factors and finds that property rights and economic freedom substantially reduce...