Search results for " Accounting History"
showing 2 items of 2 documents
Value and Accounting between History and Theory: the Italian Case
2008
The paper looks for the philophical and economic roots of accounting conceptions of value, and the following methods of evaluation, through the main accounting 'classical'authors of Italian doctrine. The basic assumption is that 'value' is not only an accounting concept but a multidisciplinary category that, incidentally for other disciplines, is central for accounting itself. The authors focus on the period following the 'precepts' period (late XV - early XIX century) and preceding the 'Zappian Revolution' of 1926 that gave birth to "Economia aziendale". So the Lombard School (Crippa and Villa), the Tuscan one (Cerboni and Rossi), Emanuele Pisani, the Venetian one (Besta, Alfieri and the f…
More Than a Technical Discipline: The Accounting Culture in Italy, A glance through the “Schools”
2011
In consideration of the lack of a common understanding of some important concepts in the Italian culture of Accounting, this paper tries to offer an overview of the 'Accounting Schools' in Italy, with particular attention to their meaning among their contexts. It presents the main ideas of the authors of the classical Lombard School, the Tuscan, the Venetian and the Palermitan one, pointing out how the two elected concepts of azienda and ragioneria changed through space and time. At the end a critical synthesis of the whole is outlined.