Reviewed by Stephen D. Strange Indiana University at Kokomo
In this book Basil Yamey discusses works of art that in¬clude the image of an account book. One might expect a rather brief discourse on such a topic and that of limited interest. However, Yamey develops a number of fascinating relationships between art and accounting and in doing so exposes the reader to novel perspectives of both art and business. The general reader should not be frightened away by a Jack of knowledge of accounting or art as Yamey deals with both areas in a lucid fashion.
The book consists of discussions of works of art in which account books make their appearance. The first chapter, in effect, is a detective story dealing with the identification of account books in paintings. The techniques vary from direct evidence to identity to inference. In addition Yamey discusses the predominance of works of art produced in the Low Countries in the sixteenth and seventeenth centuries in which account books are represented. Throughout the book these insights provide interesting and informative reading.
Chapters two to seven are organized according to subject categories: portraits of merchants, businessmen, bookkeepers, and accountants; bureau scenes; allegories and emblems; van-itas still-life paintings; and allegories of commerce. There is no pretense of comprehensiveness in the discussion of the works of art — all are Western works, mainly from the period 1300 to 1800. Yamey weaves in other threads connecting art, history, and accounting and in so doing creates a rich and varied tapestry.
In the final chapter, Yamey expounds on the importance of double-entry bookkeeping and the rise of capitalism, and the influence of the double-entry system on artists and Renaissance art in general. The remainder of the chapter deals with Luca Pacioli, author of the first published work to include an exposi-tion of double-entry bookkeeping (the Summa de arithmetica of 1494).
This book will delight the scholar, student, or casual reader. Yamey writes in a clear and concise manner which allows the reader to integrate the text and illustrations in a meaningful fashion. In addition, the notes to the book provide a wealth of material expanding on the illustrations. They are worth reading by themselves and provide expert guidance for further study.
In reading this book the artist will find that art and business are indeed connected, and the accountant will discover new relationships and perspectives about his profession.
