Time,space and accounting at Nonantola Abbey (1350–1449)

Accounting historians have provided several accounts of monastic life and accounting's role in it, considering important settings such as Montecassino and San Pietro abbeys in Italy and Durham Cathedral Priory in England. Research has shown how their governance arrangements and common values enabled the Benedictines to manage their monasteries in an efficient manner which was essential in tackling the misappropriation of resources by organisational actors, including abbots. Other studies have shed light on the use of practical and effective accounting practices by the Benedictines to manage their considerable wealth and pursue their spiritual and temporal goals. Nevertheless, this body of literature is yet to explicitly consider the dimensions of time and space and their relationship with accounting practices. This study begins to address this oversight by analysing the surviving accounting records of the Benedictine abbey of Nonantola in northern Italy from 1350 to 1449. In the accounting books of Nonantola Abbey linear and cyclical conceptions of time coexisted and had an impact on the way in which transactions were reflected in the accounts. At the same time, the abbey was at the centre of a complex network of accountabilities which included lay accountants, farmers and the lessees of the abbey's properties. The main characteristic of this system was not the accuracy of the records in detailing the assets, liabilities, expenses and revenue of the abbey but the maintenance of a control system to administer an extensive agricultural network and the identification of the relationships between the abbey and the stakeholders inhabiting its space.     

Technology as a tool to rebuild heritage sites: the second life of the Abbey of Cluny

Technology has made changes in communication, lifestyle, and cultures, creating a new challenge to heritage sites. Technology can be the answer to connecting with local communities and tourists, reducing the gap between people and their inheritance, making it more understandable, creating awareness and value and eliminating time and space limitations. It can be used to communicate, interpret, teach, analyze, and make heritage accessible. And it can also be applied to make virtual reconstructions of what no longer exists. This paper analyzes the effect of technology at a heritage site, using the Abbey of Cluny as a case. This Abbey is a monument in France due to its importance during the Middle Ages as the monastic capital of Europe. Today, there are only a few traces of what the Maior Ecclesia used to be. New technologies were applied to rebuild what was destroyed with time using augmented reality and 3D reconstruction. Qualitative methods were used to describe what effects in visitors and promotion of the site were observable.