Corti1 have been important entities in the history of Italy, as they fostered its economic growth after the medieval period. A Corte was characterized by two main elements, the Lord and the fortifications, the latter defining the physical boundaries of the Lord’s power. The Lord had a favourable position in the Corte’s coalition nature and thanks to this advantage he could order and structure the Corte, both adhering to behavioural codes and establishing hierarchy levels and accounting rules (Papagno, 1982). This article focuses in particular on the Estense Corte of Ferrara and its physiognomy from 1385 to 1471. Through analysis of original documents contained in historical archives, an attempt is made to define the exercise of the Lord’s power and its relationship with both the Corte’s organizational structure and its accounting system. The research seeks to uncover the symbolic significance of these, and sheds light on the evolution of the organization and the intertwined development of its accounting architecture.
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