18세기 초 잉글랜드 지주층의 경제 인식 = The Economic Awareness of the 18th Century English Landed Class: With focus on Roger North’s The Gentleman Accomptant

다국어 초록 (Multilingual Abstract)

This thesis is to examine the economic awareness of the English landed class in the beginning of the eighteenth century. Roger North(1651-1734)’s Gentleman Accomptant(1714), a double-entry bookkeeping manual for nobilities and gentries, is mainly used to investigate the change in the landlords’ economic mentality. The landed have been described rather consistently, although difference in degree, as had accepted the market philosophy but only limitedly so due to their old genteel value which disdained extensive pursue of profit and involvement in the world of everyday labor. However, North’s Gentleman Accomptant suggests a possible adjustment to this widely accepted description of the English landed class.
Its contents and context reveal that pecuniary interest was highly regarded in estate management that even some modification of the landlords’ genteel life style could be positively perceived. Double-entry bookkeeping is recommended although it demands the bookkeeper to spend considerable time and effort daily and interfere with trivial operations of his estate. Then double-entry would become an useful skill for landlords to maximize profit and to cope with the fatal threat of financial fraud. Stock-jobbing is particularly criticized because its innate conditions scrutinized are unfavorable to landlords’ economic interests. With the keen understanding of contemporary economic development, application of double-entry bookkeeping to estate management is an example of the landed class’ learning from commercial world for their own economic advantage. The landlords like such clearly displays developed capitalistic mentality in the age of early capitalism.

목차 (Table of Contents)

• I. 서론
• II. 『젠틀맨 회계사』와 지주층
• III. 토지관리를 위한 복식부기
• IV. 주식시장의 문제
• V. 결론
• Abstract

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