Search results for "Italian Schools"
showing 4 items of 4 documents
A SICILIAN AUTHOR OF ACCOUNTING: EMANUELE PISANI AND HIS "STATHMOGRAPHY"
2008
The paper intends to present the accounting method 'invented' by Emanuele Pisani, the most relevant Sicilian author of the second half of the XIX century. His method was called "Stathmography" and it can be considered the "middle point" between the "personalistic" approach to accounts - that dominated the scene with Cerboni's work and the "materialistic" approach - that was introduced by Crippa and continued by Besta. Although its premises originated with previous authors, his idea was founded upon a new theoretical basis that was the first step to the greater development of the following accounting thought. Considering the importance of the context. A cross-fertilisation will be made withi…
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.
Iniziative per la diffusione della lingua e della cultura italiana nella Cina pre-1949
2020
Until recently scholars who have examined the diffusion of the Italian language in China have focussed on the People’s Republic of China. However, we have proof of early teaching and cultural activities by Italian schools in China since the late 19th century. Most of them though were run by Catholic missions receiving financial support from the Italian government and initially they did not include language teaching, due to the locals’ lack of interest. The reason for this was to be found in the weak diplomatic, political and economic role played – particularly when compared with other foreign powers. This was clear to Italian diplomats – yet a real breakthrough for the popularization of Ita…