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Introduction: Accounting Practices in Missionary Territories (Seventeenth and Eighteenth Centuries)

Published online by Cambridge University Press:  16 September 2026

Felicita Tramontana*
Affiliation:
Roma Tre University, Italy
Hélène Vu Thanh
Affiliation:
Université Bretagne Sud, France
Christian Windler
Affiliation:
Historisches Institut, Universität Bern, Switzerland
*
Corresponding author: Felicita Tramontana; Email: felicita.tramontana@uniroma3.it
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Abstract

This article situates the contributions to the special issue in the context of the history of missionary economies and accounting practices. Instead of focusing on economic efficiency, new approaches in accounting history have been considering other dimensions, such as the disciplinary potential of accounting and its use as an instrument for enacting specific forms of governance. The article then presents the normative frameworks of Catholic missionary economies, which were defined both by the religious orders and the Roman Curia. The fragmentation of the surviving accounting documentation reflects the composite and layered structures of early modern global Catholicism. The article finally shows that mission financing depended on the interactions in the globalising contexts of the early modern period. The missionaries and their principals used global trade and financial networks, often in cooperation with non-European actors, while the missionaries simultaneously adapted to local economic conditions.

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Article
Creative Commons
Creative Common License - CCCreative Common License - BY
This is an Open Access article, distributed under the terms of the Creative Commons Attribution licence (http://creativecommons.org/licenses/by/4.0), which permits unrestricted re-use, distribution and reproduction, provided the original article is properly cited.
Copyright
© The Author(s), 2026. Published by Cambridge University Press on behalf of The Leiden Institute for History.