Nicht aus der Schweiz? Besuchen Sie lehmanns.de
The Origins of Accounting Culture -

The Origins of Accounting Culture

The Venetian Connection
Buch | Softcover
398 Seiten
2020
Routledge (Verlag)
978-0-367-73471-8 (ISBN)
CHF 79,95 inkl. MwSt
The Origins Of Accounting Culture studies the origins of the accounting culture in Venice, with a specific focus on the accounting education. The period covered by the work ranges from Luca Pacioli to the foundation (in 1868) of the Royal Advanced School of Commerce, that in 2018 will celebrate its 150 anniversary as Ca’ Foscari Univers
The Origins Of Accounting Culture aim at studying the origins of the accounting culture in Venice, with a specific focus on accounting education. The period covered by the work ranges from Luca Pacioli to the foundation (in 1868) of the Royal Advanced School of Commerce (Regia Scuola Superiore di Commercio), that in 2018 is celebrating its 150 anniversary as Ca’ Foscari University of Venice.



Ever since the Middle Ages, Venice was home of a number of favourable circumstances that have been accumulating over the years. As a trading city par excellence, Venice allowed the spreading of the bookkeeping at first among firms and then in the public administration that was much in need of sophisticated accounting principles for the purpose of controlling its activities.



Venice was among the first cities to implement Gutenberg print method and it quickly became the most important city in the world in the publishing industry, allowing printing and spreading the first handbooks about double-entry bookkeeping and merchant studies.



The Origins Of Accounting Culture goes beyond the study of Luca Pacioli and tackles in a more organic and holistic way the social and economic conditions that allowed the accounting culture to spread in Venice. This book will be a vital resource to academics and researchers in the fields of Accounting, Accounting History, Economic Development and related disciplines.

Massimo Sargiacomo is full professor of Accounting and Public Management in the Department of Management and Business Administration at G. D’Annunzio University of Chieti-Pescara, Italy Stefano Coronella is full professor of Accounting in the Department of Business and Economics at Parthenope University of Naples, Italy. Chiara Mio is full professor of Accounting in the Department of Management at Ca’ Foscari University of Venice, Italy Ugo Sostero is full professor of Accounting in the Department of Management at Ca’ Foscari University of Venice, Italy Roberto Di Pietra is full professor of Accounting in the Department of Business and Law at the University of Siena, Italy

List of Tables and Figures



Foreword



Preface

Section I Accounting treaties.



1. Venetian treatises: a frame



2. A Venetian treatise before Pacioli by Marino de Raphaeli



3. The spread of double-entry bookkeeping method in the 16th Century: "Quaderno doppio col suo giornale novamente composto et dilegentissimamente ordinato secondo il costume di Venetia" of Dominico Manzoni (1540)



4. Giovanni Antonio Moschetti: the wise embodiment of a 17th-century intellectual (1610)



5. Bookkeeping treatises in Venice: The contributions of Francesco Garatti (1686 – 1688)



6. Niccolò D’Anastasio, forerunning of modern accounting (1803).



Section II Companies.



7. Accounting and Power interrelations at the origin of the Venetian Hospital "SS. Giovanni e Paolo"



8. Managing the largest printing business in Europe: The Remondini in Bassano (17th to 19th century)



9. Carive accounting system: An evolutionary perspective in its early years



10. Firm and industry dimensions of the glassmaking industry in Venice: The case of Barovier & Toso



11. Accounting in the venetian textile industries. 12. The fraudulent investor: an accounting investigation on a Venetian manufactory, 1778-1784.



Section III Accounting education



13. Accounting Profession and Education in the XV and XVI centuries Venice: The case of Collegio de Rasonati and Scuola di Rialto



14. The rise of a culture of planning and control: The case of Scuola Grande di San Rocco in the XVI century



15. Al nome de Dio e bon guadagno – Pacioli, Venice, Education and Bookkeeping; 16. Accounting History and Accounting Education: The Venetian Arsenale Connection



17. Fabio Besta, Accounting History and Accounting Education



18. The reform of the "Collegio dei Ragionati" in the early eighteenth century



19 Historical origins and evolution of small and medium practices in providing accounting support.



References



Index

Erscheinungsdatum
Reihe/Serie Routledge New Works in Accounting History
Verlagsort London
Sprache englisch
Maße 152 x 229 mm
Gewicht 750 g
Themenwelt Wirtschaft Betriebswirtschaft / Management Controlling / Kostenrechnung
Wirtschaft Betriebswirtschaft / Management Rechnungswesen / Bilanzen
ISBN-10 0-367-73471-0 / 0367734710
ISBN-13 978-0-367-73471-8 / 9780367734718
Zustand Neuware
Haben Sie eine Frage zum Produkt?
Mehr entdecken
aus dem Bereich

von Péter Horváth; Ronald Gleich; Mischa Seiter

Buch | Hardcover (2024)
Vahlen (Verlag)
CHF 96,55