小風 尚樹

Abstract This article discusses the encoding of double-entry accounting books from the 16th-century Spanish Empire and presents initial stage results from analyzing the encoded text, based on our case study. We selected the accounting books containing transactional data from 1558 to 1560. The encoding process followed the Text Encoding Initiative proposed by the Digital Edition Publishing Cooperatives for Historical Accounts (DEPCHA), with some additional attributes specific to the ontology of the double-entry books. The article explains the method of encoding and describes the unique characteristics of the ledger, such as the format of bookkeeping and the spatial arrangement of information. We adopted DEPCHA’s markup methodology to represent the accounting vocabulary and used the @ana attributes to invoke a domain ontology for bookkeeping structure of transactions. The results from the data analysis focus on three aspects: identification of person names, accounting terms, and checking the balance of payments. The study concludes by highlighting our contribution to expanding new semantic vocabularies within the DEPCHA’s Bookkeeping Ontology, namely “bk: Total” and “bk: SubTotal.” It illuminates the flexibility in name spelling and the preference for mundane vocabularies in the left column of the ledger, while emphasizing accuracy in numerical values and calculations in the right column. We propose further encoding and analysis of transactional records to enhance the understanding of historical double-entry commercial records.

本稿では，エディンバラ・アカデミー学籍簿史料のデータ構造化手法を提案する．学籍簿には生徒に関する様々な情報が記載されているが，特に生徒の社会的出自の側面から学校像分析を可能にする情報 (主に保護者の職業や社会的身分) の抽出，構造化に焦点を当てる．本研究では，学校設立年である 1824 年から 1836 年までに入学した生徒情報全体を TEI でマークアップしたデータを作成し，それを RDF に変換するまでのプロセスを述べる．全体の 10 分の 1 に当たる生徒 164 名分のサンプルデータを，試験的に分析・考察した結果も提示したい．