The Angevin Magistri Rationales in Fourteenth Century: the Case of Provence
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Abstract
In Angevin Provence, the creation of the Chamber of Accounts by the ordinance of Brignoles in 1297 concluded the process through which a framework for auditing the accounts was created, thus leading to the progressive emergence of experts in the evaluation of accounts: the Magistri rationales. Their function and prerogatives developed with respect to auditors and rationales; on the whole, they become increasingly professional and politicized during the fourteenth century. The profile of the Magistri rationales is closer to that of judges than to account specialists. Their origins are to be found in the urban oligarchies of Provence, but also in the Regno
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