Kościelna księga rachunkowa z Szumiącej koło Kamienia Pomorskiego (1730–1792) – spojrzenie na źródło w oparciu o teorię aktora-sieci ANT i jego opis

Abstract

Church accounting book from Szumiąca near Kamień Pomorski (1730–1792) – a look at the source and its description based on the ANT actor-network theory Eponymous church accounting book from Lutheran parish in Szumiąca near Kamień Pomorski from the years 1730–1792 was discovered in Gdańsk. The annual balance sheet was approved by the parish patrons. Control of parish books was coducted by praepositus of Chapter of Kamień. Research was undertaken with use of actor-network theory (ANT) corelated with timeline. Every person, institution, phenomenon, object or animal can become a network actor and create a network of connections. The book was placed in the church structures of the Kamień Chapter, an accounting system based on a combination of French and German accounting, and in the accounting currency system of that time. The graph presenting the Book as an actor-network shows the connections of accounting accounts with quantitative research, and accounting maxims with qualitative analyses. For a better understanding of the ANT theory adapted to historical research, the publication includes the results of an analysis of the purchasing power of silver contained in a good penny, taking into account inflation against the background of historical events. Accounting sentences describing people, places and events allowed for the analysis of connections with the resources of the State Archives in Szczecin.