Medieval (about 476AD-1600’s)
24 Universities as Change Agents in the Medieval Age
Jonah Vest and ccraig3
Introduction
During the Medieval Age, universities did not begin as explicit change agents; however, their influence proved to be transformative across numerous dimensions of society. Initially established as religious institutions and often perceived as being on the periphery of societal power, medieval universities nonetheless played a pivotal role in the dissemination of knowledge, the development of new professional classes, and the evolution of legal and economic systems (University of Delaware, n.d.). Over time, these institutions gained significance and began shaping the intellectual, social, and political landscapes of Europe.
the spread of Charge and discharge accounting
One notable example of universities acting as change agents lies in their adoption and dissemination of Charge and Discharge Accounting. This method of financial reporting originated with the English Exchequer, a governmental body tasked with managing royal revenues. It relied on clear documentation of inflows and outflows, typically by stewards or officials accountable to higher authorities (Kamauf, 2010).
As this method was adopted by medieval universities—particularly as institutions like Oxford and Cambridge developed under the patronage of influential secular and ecclesiastical figures—it marked a significant transition. Universities were no longer merely theological training centers; they became sites of financial administration and innovation. The use of Charge and Discharge Accounting reflected the increasing organizational complexity of these institutions and their involvement in managing estates and financial responsibilities. Though largely replaced by double-entry bookkeeping, the method’s legacy persists in modern financial practices, such as the Statement of Cash Flows and Charge and Discharge Statements used in estate accounting (Kamauf, 2010).
knowledge transmission and social mobility
Medieval universities served as key centers for knowledge transmission beyond the confines of the clergy. As the curriculum expanded to include the liberal arts, law, and medicine, these institutions facilitated the emergence of a new scholarly class. This group not only contributed to intellectual advancement but also held influential roles in law, politics, and economics (University of Delaware, n.d.). Access to university education enabled a degree of social mobility, allowing individuals from non-noble backgrounds to ascend through merit and learning.
Universities and the Commercial Revolution
The rise of universities coincided with and contributed to the Commercial Revolution. Through instruction in Roman and canon law, universities helped standardize commercial practices, legal norms, and financial systems across Europe. Legal and financial education at institutions such as Bologna and Paris equipped students with the tools needed to support growing mercantile economies and the emerging urban middle class (University of Delaware, n.d.). This alignment between university training and economic development established a foundation for the increasingly complex market systems of the late Middle Ages.
Influence on Governance and Legal Systems
Universities were instrumental in shaping medieval governance and legal frameworks. Graduates trained in canon and civil law frequently became advisors to monarchs and officials, applying scholarly principles to real-world governance. This contributed to the gradual standardization and rationalization of law across different regions. Legal education offered by universities helped to define rights, codify obligations, and systematize dispute resolution (University of Delaware, n.d.). In doing so, universities expanded the intellectual basis for governance and helped embed legal structures into the fabric of emerging nation-states.
Conclusion
Though not initially designed to disrupt the societal order, medieval universities became powerful change agents through their role in disseminating knowledge, shaping professional and bureaucratic systems, and contributing to legal and economic evolution. Their legacy can be traced through many aspects of modern institutions—from accounting practices to legal education and professional medicine—demonstrating their lasting impact on Western civilization (Kamauf, 2010; University of Delaware, n.d.; Clemson University Libraries, n.d.).
Exercises
- True or False: Charge and Discharge accounting is still the main method of accounting used today.
References
- Clemson University Libraries. (n.d.). The development of medicine as a profession: The contribution of the medieval university to modern medicine. Clemson University Libraries. Retrieved from https://pascal-clemson.primo.exlibrisgroup.com/discovery/fulldisplay?docid=alma991001806399705612
- Jones, M. J. (2008). The role of change agents and imitation in the diffusion of an idea: Charge and discharge accounting. Accounting and Business Research, 38(5), 355–371. https://doi.org/10.1080/00014788.2008.9665771
- Kamauf, J. (2010). The account charge and discharge. Accounting Historians Journal, 37(2), 141–171. https://www.jstor.org/stable/40697637
- University of Delaware. (n.d.). The medieval university. British Literature Wiki. https://sites.udel.edu/britlitwiki/the-medieval-university/