The Chaucer Review: An Indexed Bibliography (Vols. 1-30)Return to the Subject List
Ganim, John M. "Double Entry in Chaucer's Shipman's Tale." Chaucer and Bookkeeping before Pacioli." 30 (1996): 294-305.
The Shipman's Tale exploits the invention of double-entry bookkeeping as a structural principle. The language of accounting informs the tale as is clear in the money-sex transactions in both the relationship between the wife and the monk and the relationship between the wife and the merchant. Like accounts on a page in double-entry bookkeeping, recommended by Pacioli as a way to keep order in accounts, the two relationships seem separate, connecting only at the point of payment.