Abstract

Prices and their fixation, one of the economic subjects for medieval ḥisba treatises, is one of the issues that is arousing interest in the latest years among Accounting Historians. Given that recent studies in Economic History pay attention to certain accounting tools, such as costs accounting, this work focuses on the prices of commodities and, specially, the conditions of sale of the meat and its price, according to the data provided by the ḥisba Andalusi treatises. The study of these Arabic texts shows a complex and controversial price system, which reflects Islamic law and customs, but also the existence of fraud. It was certainly the intention of the judicial authorities to take part in market control of the fair sale prices.