Search results for "Partita doppia"
showing 3 items of 3 documents
L’applicazione della partita doppia in Italia e in Spagna nel XVI secolo documentata dalle opere di due autori: Angelo Pietra e Salvador Bartolomè de…
2009
La partita doppia in Italia e in Spagna nel XVI secolo nelle opere di due autori: Angelo Pietra e Salvador Bartolomé de Solorzano
2009
The purpose of this article is to examine the different application of double-entry book-keeping in Italy and Spain in the sixteenth century. The analysis is based on the comparison between two treatises: the former is Indirizzo degli economi (Mantova, 1586) written by the Benedictine monk Angelo Pietra, while the latter is Libro de caxa y manual de cuentas de mercaderes (Madrid, 1590) written by Salvador Bartolomé de Solorzano. These two admirable treatises realized in the end of sixteenth century can be considered as significant expressions of the state of the art of accounting culture in the two countries in this historical period. The comparative analysis has highlighted important evide…
Il "Luminario di Arithmetica" di Giovanni Antonio Tagliente
2015
The paper concerns the work of a XVI Italian Accounting author: G.A. Tagliente. He was the second writer on double entry method, after Pacioli’s work. He published also books on mathematics for business, but his fortune is due mainly to the unique treatise on “simple entry book”, at those times very spread through the small and medium enterprises. Even if “minor” respect to the Great Pacioli, with him a cultural path began that would lead, finally, to the establishment of a new stream of thought: the Accounting as we recognise it nowadays. In certain respects, furthermore, he underscored not still explored concern aspects like family’s administration, extraordinary events, fixed assets and …