The article contributes to the ongoing discussion about the Dialogue of the Exchequer. For quite a long time researchers have been puzzled by the treatise written by the royal treasurer Richard of Ely around the year 1180. It has been regarded as a manual for Exchequer clerks, describing in great detail the workings of Henry II's financial administration. Several of these details, however, have been proven to be wrong or not relevant for the clerks’ work. By comparing the Dialogue with the actual records written during the accounting procedures of the twelfth century – the pipe rolls – and by analysing the Dialogue, I come to the conclusion that the Dialogue did not serve as a guidebook on how to write a pipe roll, but as a guidebook on how to be, and how to think, as an Exchequer clerk.
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