Pub Date : 2007-06-29DOI: 10.1080/09585200701376550
Lino Cinquini
Abstract In the last century the fascist era in Italy continued for more than 20 years, ending with the conclusion of the Second World War. This paper explores how the strong ideological commitment of Fascism, in contrast to liberal ideologies of democracy and free market, operated within the field of accounting and business studies at the pinnacle of the dictatorship experience (the thirties). The totalitarian regime called for the transformation of society and the economic system by introducing an alternative corporative economy, planned and regulated but without abolishing private enterprises. The degree of adhesion to the ‘corporative’ ideology on the part of academics, the influence on subjects and on further development of Italian accounting and business research are investigated and discussed.
{"title":"Fascist Corporative Economy and Accounting in Italy during the Thirties: Exploring the Relations between a Totalitarian Ideology and Business Studies","authors":"Lino Cinquini","doi":"10.1080/09585200701376550","DOIUrl":"https://doi.org/10.1080/09585200701376550","url":null,"abstract":"Abstract In the last century the fascist era in Italy continued for more than 20 years, ending with the conclusion of the Second World War. This paper explores how the strong ideological commitment of Fascism, in contrast to liberal ideologies of democracy and free market, operated within the field of accounting and business studies at the pinnacle of the dictatorship experience (the thirties). The totalitarian regime called for the transformation of society and the economic system by introducing an alternative corporative economy, planned and regulated but without abolishing private enterprises. The degree of adhesion to the ‘corporative’ ideology on the part of academics, the influence on subjects and on further development of Italian accounting and business research are investigated and discussed.","PeriodicalId":399197,"journal":{"name":"Accounting, Business & Financial History","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2007-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114457014","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2007-06-29DOI: 10.1080/09585200701376667
S. Trébucq
Abstract The case of a French merger can be used to better understand the nature of conflicts of interest and cognitive conflicts between accountants, shareholders, lawyers and judges. This is especially the case when exchange ratios are unfairly established. When caught in a situation of asymmetric information, minority shareholders try to obtain more information about the auditors' report through judicial proceedings. The financial knowledge possessed by the judge then becomes a necessary condition for shareholders to be protected.
{"title":"Minority Shareholders and Auditors: A Brief History of a Litigious French Merger","authors":"S. Trébucq","doi":"10.1080/09585200701376667","DOIUrl":"https://doi.org/10.1080/09585200701376667","url":null,"abstract":"Abstract The case of a French merger can be used to better understand the nature of conflicts of interest and cognitive conflicts between accountants, shareholders, lawyers and judges. This is especially the case when exchange ratios are unfairly established. When caught in a situation of asymmetric information, minority shareholders try to obtain more information about the auditors' report through judicial proceedings. The financial knowledge possessed by the judge then becomes a necessary condition for shareholders to be protected.","PeriodicalId":399197,"journal":{"name":"Accounting, Business & Financial History","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2007-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126080952","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2007-06-29DOI: 10.1080/09585200701376568
J. Cooper
Abstract Debate surrounding the publication of FRS 10 (ASB, 1997) in the UK displayed support for a variety of accounting policies for goodwill, advocated for a variety of practical and conceptual reasons. An analysis of papers written on goodwill between 1884 and 1921 explores whether this lack of unanimity is a recent phenomenon or not. The paper concludes that during this earlier period there were a number of areas of agreement regarding goodwill but, although a majority of authorities favoured a capitalise/amortise policy, there was a significant difference of opinion relating to its treatment once recorded in the accounts. Analysis also suggests that advocated policies were derived from a desire to promote and operationalise the principle of prudence.
{"title":"Debating Accounting Principles and Policies: the Case of Goodwill, 1880–1921","authors":"J. Cooper","doi":"10.1080/09585200701376568","DOIUrl":"https://doi.org/10.1080/09585200701376568","url":null,"abstract":"Abstract Debate surrounding the publication of FRS 10 (ASB, 1997) in the UK displayed support for a variety of accounting policies for goodwill, advocated for a variety of practical and conceptual reasons. An analysis of papers written on goodwill between 1884 and 1921 explores whether this lack of unanimity is a recent phenomenon or not. The paper concludes that during this earlier period there were a number of areas of agreement regarding goodwill but, although a majority of authorities favoured a capitalise/amortise policy, there was a significant difference of opinion relating to its treatment once recorded in the accounts. Analysis also suggests that advocated policies were derived from a desire to promote and operationalise the principle of prudence.","PeriodicalId":399197,"journal":{"name":"Accounting, Business & Financial History","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2007-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133070197","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2007-03-01DOI: 10.1080/09585200601127673
A. Giosi
Abstract The paper is concerned with the interrelationship between the national budget, the role of the State in the economy and the public financial situation existing during different historical periods beginning with the unification of Italy. The paper examines the functions of the national budget during the Liberal, Corporatist and Republican periods, and how these have changed as a result of institutional changes, and developments in the socio-economic situation which have influenced economic policy. We focus particularly on the public accountancy reform of 1923–1924 which, in combination with administrative reform, contained some important innovations. The system that emerged is found to have been clearly connected with that of the previous period, the innovations being based on the tenets of liberal ideology and the efficiency of the public administration. In this context the centralisation of the General Accounting Office in 1923 is seen as the result of actions begun during an earlier period. On the other hand, the national budget continued to carry out the functions of regulating the relationship between the various sections of the Government. Nevertheless, although the necessity was felt at this time to control the financial flows, it is only with the advent of the Republican State that the budget takes on an instrumental role in influencing the economy. During the Republican period, the relationship between the institutions and the economy changed, with public finance becoming the hub of economic development and the national budget developing a new function, with the use of government spending for macroeconomic purposes.
{"title":"Considerations on the Evolution of the National Budget Functions: From Internal Relevance to External Value","authors":"A. Giosi","doi":"10.1080/09585200601127673","DOIUrl":"https://doi.org/10.1080/09585200601127673","url":null,"abstract":"Abstract The paper is concerned with the interrelationship between the national budget, the role of the State in the economy and the public financial situation existing during different historical periods beginning with the unification of Italy. The paper examines the functions of the national budget during the Liberal, Corporatist and Republican periods, and how these have changed as a result of institutional changes, and developments in the socio-economic situation which have influenced economic policy. We focus particularly on the public accountancy reform of 1923–1924 which, in combination with administrative reform, contained some important innovations. The system that emerged is found to have been clearly connected with that of the previous period, the innovations being based on the tenets of liberal ideology and the efficiency of the public administration. In this context the centralisation of the General Accounting Office in 1923 is seen as the result of actions begun during an earlier period. On the other hand, the national budget continued to carry out the functions of regulating the relationship between the various sections of the Government. Nevertheless, although the necessity was felt at this time to control the financial flows, it is only with the advent of the Republican State that the budget takes on an instrumental role in influencing the economy. During the Republican period, the relationship between the institutions and the economy changed, with public finance becoming the hub of economic development and the national budget developing a new function, with the use of government spending for macroeconomic purposes.","PeriodicalId":399197,"journal":{"name":"Accounting, Business & Financial History","volume":"247 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2007-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132073529","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2007-03-01DOI: 10.1080/09585200601127640
A. Melis
Abstract This paper examines some of the accounting ideas that were developed in the late 1940s by an Italian professor, Aldo Amaduzzi, with regards to positive accounting studies and the content of financial statements. The paper briefly reviews the aim, methodological assumptions and key findings of the so-called ‘positive accounting theory’ based on the works of the Rochester school of accounting. A content analysis of the early work of Amaduzzi, in relation to his view that the contents of financial statements can be seen as the equilibrium outcome of a conflict of interests between corporate stakeholders, shows that many of the methodological issues on accounting theory stressed by the ‘Rochester school of accounting’ were raised by Amaduzzi (1947, 1949). The paper concludes that although some key differences between the two approaches do exist, Amaduzzi may be considered as a forerunner of positive accounting theory.
{"title":"Financial Statements and Positive Accounting Theory: The Early Contribution of Aldo Amaduzzi","authors":"A. Melis","doi":"10.1080/09585200601127640","DOIUrl":"https://doi.org/10.1080/09585200601127640","url":null,"abstract":"Abstract This paper examines some of the accounting ideas that were developed in the late 1940s by an Italian professor, Aldo Amaduzzi, with regards to positive accounting studies and the content of financial statements. The paper briefly reviews the aim, methodological assumptions and key findings of the so-called ‘positive accounting theory’ based on the works of the Rochester school of accounting. A content analysis of the early work of Amaduzzi, in relation to his view that the contents of financial statements can be seen as the equilibrium outcome of a conflict of interests between corporate stakeholders, shows that many of the methodological issues on accounting theory stressed by the ‘Rochester school of accounting’ were raised by Amaduzzi (1947, 1949). The paper concludes that although some key differences between the two approaches do exist, Amaduzzi may be considered as a forerunner of positive accounting theory.","PeriodicalId":399197,"journal":{"name":"Accounting, Business & Financial History","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2007-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121043266","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2007-03-01DOI: 10.1080/09585200601127822
V. Antonelli, R. D’Alessio, G. Iuliano
Abstract Situated in the centre of Naples, the Teatro San Carlo (TSC) was founded in 1737 by the Bourbon Crown during the Reign of the Two Sicilies (one of the several states into which Italy was divided in the eighteenth century), The theatre immediately became an object of admiration and was soon held to be without equal for the perfection of its acoustics. Its original project was described in the Encyclopédie by Diderot as a prime example of a modern theatre. The TSC was one of the most important theatres of Europe in the eighteenth century thanks to its opera buffas, ballets, comedies and operas. This paper examines developments in the management system (private vs. public), the organisational structure, the artistic and administrative activities as well as the accounting practices of the TSC during a period of approximately fifty years (from 1737 to 1786).
{"title":"Art and Accounting History: The Teatro San Carlo of Naples, 1737–1786","authors":"V. Antonelli, R. D’Alessio, G. Iuliano","doi":"10.1080/09585200601127822","DOIUrl":"https://doi.org/10.1080/09585200601127822","url":null,"abstract":"Abstract Situated in the centre of Naples, the Teatro San Carlo (TSC) was founded in 1737 by the Bourbon Crown during the Reign of the Two Sicilies (one of the several states into which Italy was divided in the eighteenth century), The theatre immediately became an object of admiration and was soon held to be without equal for the perfection of its acoustics. Its original project was described in the Encyclopédie by Diderot as a prime example of a modern theatre. The TSC was one of the most important theatres of Europe in the eighteenth century thanks to its opera buffas, ballets, comedies and operas. This paper examines developments in the management system (private vs. public), the organisational structure, the artistic and administrative activities as well as the accounting practices of the TSC during a period of approximately fifty years (from 1737 to 1786).","PeriodicalId":399197,"journal":{"name":"Accounting, Business & Financial History","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2007-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126418196","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2007-03-01DOI: 10.1080/09585200601127558
F. Poddighe, S. Coronella, Salvatore Madonna, Enrico Deidda Gagliardo
Abstract This study aims to provide an outline of the contribution made by Francesco Marchi to the personalistic theory of accounts in the context of the evolution of the language of logismology. In particular, our attention is focused on the increase in the quality of the theoretical arguments in this field made possible by the innovative contribution provided by Marchi which, for the first time, made logismology the object of a systematic and structured analysis.
{"title":"Francesco Marchi and the Development of Logismology","authors":"F. Poddighe, S. Coronella, Salvatore Madonna, Enrico Deidda Gagliardo","doi":"10.1080/09585200601127558","DOIUrl":"https://doi.org/10.1080/09585200601127558","url":null,"abstract":"Abstract This study aims to provide an outline of the contribution made by Francesco Marchi to the personalistic theory of accounts in the context of the evolution of the language of logismology. In particular, our attention is focused on the increase in the quality of the theoretical arguments in this field made possible by the innovative contribution provided by Marchi which, for the first time, made logismology the object of a systematic and structured analysis.","PeriodicalId":399197,"journal":{"name":"Accounting, Business & Financial History","volume":"213 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2007-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115956441","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2007-03-01DOI: 10.1080/09585200601127764
A. Canziani
Abstract The Italian joint-stock banking system has faced three main crises: in 1897, with the demise of Società Generale Italiana di Credito Mobiliare (Pantaleoni, 1936); in 1921–1923, with the crisis of two of the four main joint-stock banks, Banca Italiana di Sconto (Falchero, 1990) and Banco di Roma (De'; Stefani, 1960; De Rosa, 1982–1983); and, in 1931–1933, with the disappearance of both the renewed Banco di Roma and the remaining two joint-stock banks, Banca Commerciale Italiana and Credito Italiano (De Rosa, 1982–1983; Confalonieri, 1994). After a brief examination of the nature of the Italian banking system on the eve of the First World War and the post-war economic situation, this paper examines in detail the crisis of the ‘mixed’ banking system in Italy of 1921–1923. The problems faced by the Banca Italiana di Sconto and the Banco di Roma are interpreted from the perspectives of oligopoly theory and the influence of politics. This approach is informed by a new reading of the documentary evidence, integrated with unpublished or neglected material. The paper also considers the role of the State, in relation to special legislation, and the macroeconomic costs suffered by the Treasury, together with the problems of the equilibria of joint-stock banking, banking liquidity, inter-bank competition, and monetary politics, both during and after the crises. The paper concludes with some lessons that can be learnt from the crises in terms of economic policy, primarily in the banking and monetary fields, in the light of the interactions with the political world.
意大利股份制银行体系面临着三次主要危机:1897年，随着意大利兴业银行(societe Generale Italiana di credit Mobiliare)的倒闭(Pantaleoni, 1936);1921-1923年，四大主要股份制银行中的两家——意大利银行(Falchero, 1990)和罗马银行(De';蒂芬妮,1960;德·罗莎(1982-1983);1931-1933年，随着复兴的罗马银行和剩余的两家股份制银行意大利商业银行和意大利信贷银行的消失(德罗萨，1982-1983年;Confalonieri, 1994)。在简要考察了第一次世界大战前夕意大利银行体系的性质和战后经济形势之后，本文详细考察了1921-1923年意大利“混合”银行体系的危机。从寡头垄断理论和政治影响的角度对意大利银行和罗马银行面临的问题进行了解释。这种方法是通过对文献证据的新阅读，结合未发表或被忽视的材料。本文还考虑了国家在特殊立法方面的作用，以及财政部所承受的宏观经济成本，以及危机期间和危机后股份制银行、银行流动性、银行间竞争和货币政治的均衡问题。本文总结了一些可以从经济政策危机中吸取的教训，主要是在银行和货币领域，鉴于与政治世界的相互作用。
{"title":"Survival and Growth in Joint-Stock Banking Oligopolies. Lessons from the Crises of 1917–1923 on the Role of Competitors and Politics","authors":"A. Canziani","doi":"10.1080/09585200601127764","DOIUrl":"https://doi.org/10.1080/09585200601127764","url":null,"abstract":"Abstract The Italian joint-stock banking system has faced three main crises: in 1897, with the demise of Società Generale Italiana di Credito Mobiliare (Pantaleoni, 1936); in 1921–1923, with the crisis of two of the four main joint-stock banks, Banca Italiana di Sconto (Falchero, 1990) and Banco di Roma (De'; Stefani, 1960; De Rosa, 1982–1983); and, in 1931–1933, with the disappearance of both the renewed Banco di Roma and the remaining two joint-stock banks, Banca Commerciale Italiana and Credito Italiano (De Rosa, 1982–1983; Confalonieri, 1994). After a brief examination of the nature of the Italian banking system on the eve of the First World War and the post-war economic situation, this paper examines in detail the crisis of the ‘mixed’ banking system in Italy of 1921–1923. The problems faced by the Banca Italiana di Sconto and the Banco di Roma are interpreted from the perspectives of oligopoly theory and the influence of politics. This approach is informed by a new reading of the documentary evidence, integrated with unpublished or neglected material. The paper also considers the role of the State, in relation to special legislation, and the macroeconomic costs suffered by the Treasury, together with the problems of the equilibria of joint-stock banking, banking liquidity, inter-bank competition, and monetary politics, both during and after the crises. The paper concludes with some lessons that can be learnt from the crises in terms of economic policy, primarily in the banking and monetary fields, in the light of the interactions with the political world.","PeriodicalId":399197,"journal":{"name":"Accounting, Business & Financial History","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2007-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124370615","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2007-03-01DOI: 10.1080/09585200601127608
Raffaele Fiume
The first decades of the twentieth century were years of innovation for Italian accounting theory: a new scientific approach, the Economia aziendale, was developed and affirmed as the dominant paradigm. Among its main ideas were new concepts of capital and income, strongly influenced by Irving Fisher. The analysis of Lorenzo de Minico's entire scientific output demonstrates that he played a significant role in the ‘revolution’ which history credits almost exclusively to Gino Zappa. A critical methodological issue is confirmed: the lack of completeness in doing accounting history might lead to imprecise or incomplete knowledge of the evolution of accounting. Furthermore, this article tries to demonstrate that the structure of the real economy has played an important role in the assimilation of international theories in Italy, leading accounting theory in that country to be quite far removed from the Anglo-American approach.
{"title":"Lorenzo de Minico's Thought in the Development of Accounting Theory in Italy: An Understated Contribution","authors":"Raffaele Fiume","doi":"10.1080/09585200601127608","DOIUrl":"https://doi.org/10.1080/09585200601127608","url":null,"abstract":"The first decades of the twentieth century were years of innovation for Italian accounting theory: a new scientific approach, the Economia aziendale, was developed and affirmed as the dominant paradigm. Among its main ideas were new concepts of capital and income, strongly influenced by Irving Fisher. The analysis of Lorenzo de Minico's entire scientific output demonstrates that he played a significant role in the ‘revolution’ which history credits almost exclusively to Gino Zappa. A critical methodological issue is confirmed: the lack of completeness in doing accounting history might lead to imprecise or incomplete knowledge of the evolution of accounting. Furthermore, this article tries to demonstrate that the structure of the real economy has played an important role in the assimilation of international theories in Italy, leading accounting theory in that country to be quite far removed from the Anglo-American approach.","PeriodicalId":399197,"journal":{"name":"Accounting, Business & Financial History","volume":"37 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2007-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125731226","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2007-03-01DOI: 10.1080/09585200601127509
Lino Cinquini, A. Marelli
The recent publication of monographic issues of international journals such as Accounting, Business & Financial History devoted to the development of accounting in different countries bears testimony to the recognition of the importance of, and the increasing interest in, the nature of differences and similarities in accounting throughout the world. This special issue on accounting history in Italy follows on those devoted to France (Parker et al., 1997; Boyns & Nikitin, 2001), the United States of America (Tyson & Fleischman, 2000), Japan (Chiba & Cooke, 2001), Spain (Boyns & Carmona, 2002), China (Lu & Aitken, 2003) and Germany (Evans, 2005). Up till now, the Italian scenario has not been so extensively studied in the international context, unlike those of other countries, with the exception of the international tribute accorded to the Italian founder of double-entry bookkeeping, Fra’ Luca Pacioli (1494). Although accounting history has a notable tradition in Italy (Onida, 1947; Melis, 1950; Giannessi, 1954; Amaduzzi, 2004), only a few contributions can be found in international publications depicting the evolution of accounting and business studies in Italy (Galassi, 1984; Canziani, 1994; Zan, 1994). According to Zan (1994), Italian historiography has traditionally given prominence to the identification of the relevant steps in the development, by Gino Zappa, of ‘Economia Aziendale’ (business economics) – in accordance with the view of a linear progression in Italian accounting history towards this end point. In this way, Italian historiography has enclosed itself in a substantial ‘parochialism’ concerned with the evolutionary picture of the history of Italian business doctrines, a research which has been conducted in a manner which has meant that it has been substantially removed from the international context. Indeed, the bulk of the Italian studies on accounting history, whether in domestic or international publications, have been focused on Gino Zappa’s theory, developed in the 1920s. In particular, papers have examined the extent of the scientific importance of this theory, and by an assessment of Zappa’s key contribution to the development of Italian accounting and business thought (Ferraris Franceschi, 1994; Canziani, 1994; Mattessich & Galassi, 2004).
{"title":"Accounting History Research in Italy, 1990–2004: An Introduction","authors":"Lino Cinquini, A. Marelli","doi":"10.1080/09585200601127509","DOIUrl":"https://doi.org/10.1080/09585200601127509","url":null,"abstract":"The recent publication of monographic issues of international journals such as Accounting, Business & Financial History devoted to the development of accounting in different countries bears testimony to the recognition of the importance of, and the increasing interest in, the nature of differences and similarities in accounting throughout the world. This special issue on accounting history in Italy follows on those devoted to France (Parker et al., 1997; Boyns & Nikitin, 2001), the United States of America (Tyson & Fleischman, 2000), Japan (Chiba & Cooke, 2001), Spain (Boyns & Carmona, 2002), China (Lu & Aitken, 2003) and Germany (Evans, 2005). Up till now, the Italian scenario has not been so extensively studied in the international context, unlike those of other countries, with the exception of the international tribute accorded to the Italian founder of double-entry bookkeeping, Fra’ Luca Pacioli (1494). Although accounting history has a notable tradition in Italy (Onida, 1947; Melis, 1950; Giannessi, 1954; Amaduzzi, 2004), only a few contributions can be found in international publications depicting the evolution of accounting and business studies in Italy (Galassi, 1984; Canziani, 1994; Zan, 1994). According to Zan (1994), Italian historiography has traditionally given prominence to the identification of the relevant steps in the development, by Gino Zappa, of ‘Economia Aziendale’ (business economics) – in accordance with the view of a linear progression in Italian accounting history towards this end point. In this way, Italian historiography has enclosed itself in a substantial ‘parochialism’ concerned with the evolutionary picture of the history of Italian business doctrines, a research which has been conducted in a manner which has meant that it has been substantially removed from the international context. Indeed, the bulk of the Italian studies on accounting history, whether in domestic or international publications, have been focused on Gino Zappa’s theory, developed in the 1920s. In particular, papers have examined the extent of the scientific importance of this theory, and by an assessment of Zappa’s key contribution to the development of Italian accounting and business thought (Ferraris Franceschi, 1994; Canziani, 1994; Mattessich & Galassi, 2004).","PeriodicalId":399197,"journal":{"name":"Accounting, Business & Financial History","volume":"94 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2007-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131019673","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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