Regnskab 1847 1847

This is Martinus Rørbye’s "Regnskab 1847," made in 1847 with pen and ink on paper and now held at the SMK in Copenhagen. The dominant visual experience is one of order and precision. The page is filled with neat rows of numbers and text, each entry carefully aligned. The dark ink contrasts sharply with the pale paper, creating a stark, business-like feel. The lines and marks suggest a structured system, a semiotic code of accounting. The even distribution of text and numerals across the page indicates a balance between recording and quantifying, between language and mathematics. Rørbye here destabilizes conventional notions of art as purely aesthetic, by embedding it within the practical realm of bookkeeping. Ultimately, the artwork invites us to reflect on how systems of accounting can shape our understanding of value and exchange. The work functions not just as a historical document, but as a commentary on the structures that govern our lives.