The qualitative leaps of the accounting discipline in Italy between the nineteenth and twentieth century

IF 1.7 Q3 BUSINESS, FINANCE Accounting History Pub Date : 2024-07-25 DOI:10.1177/10323732241258517
Stefano Coronella, Laura Maran
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Abstract

This work intends to respond to the call of Edwards and Walker in 2009, who encourage the study of accounting in diverse socio-cultural contexts, by shedding light on one of the longest accounting traditions in Europe, the Italian one. In Italy, the history of accounting is much broader than the adoption of double-entry bookkeeping, and the rise of specific philosophical concepts and scholarship has not been explored in-depth yet. This study highlights the context and innovations, which characterised the significant Italian accounting debate between the nineteenth and twentieth centuries. Through the narrative analysis of the works of Fabio Besta and Gino Zappa, it provides an explanatory framework for double-entry bookkeeping that connects the recording method to the system of records and allows for the emergence of the accounting discipline known as economia aziendale.
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十九世纪至二十世纪意大利会计学科的质的飞跃
2009 年,爱德华兹和沃克鼓励在不同的社会文化背景下研究会计问题,本著作旨在响应他们的号召,揭示欧洲历史最悠久的会计传统之一--意大利的会计传统。在意大利,会计的历史远比采用复式簿记要宽泛得多,而具体哲学概念和学术的兴起尚未得到深入探讨。本研究强调了十九世纪至二十世纪期间意大利重要会计辩论的背景和创新特点。通过对法比奥-贝斯塔和吉诺-扎帕作品的叙述分析,本研究为复式簿记提供了一个解释框架,该框架将记录方法与记录系统联系起来,并促成了被称为 "经济学 "的会计学科的出现。
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来源期刊
Accounting History
Accounting History BUSINESS, FINANCE-
CiteScore
2.20
自引率
20.00%
发文量
45
期刊介绍: Accounting History is an international peer reviewed journal that aims to publish high quality historical papers. These could be concerned with exploring the advent and development of accounting bodies, conventions, ideas, practices and rules. They should attempt to identify the individuals and also the local, time-specific environmental factors which affected accounting, and should endeavour to assess accounting"s impact on organisational and social functioning.
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