This article responds to a scarcity of literature on pre-nineteenth-century accounting education and addresses calls for more research into what gave rise to how we teach accounting today. The sixteenth century was when double entry began to extend beyond its Italian roots and the first printed bookkeeping manuals began to appear alongside Pacioli’s of 1494. Yet, it is the least covered period in our literature. We address this lacuna using hermeneutic analysis to critically analyse Dominico Manzoni’s seldom studied manual of 1540 to discover what he hoped to achieve, what he did, and identify what impact his manual had on how accounting education and accounting practice developed thereafter. We find Manzoni’s objective was to replace school and apprenticeship with the printed book; and that his experience as an accountant and teacher of bookkeeping resulted in his adopting a highly innovative pedagogy that led, taught, and engaged students through the written word. Finally, we identify Manzoni’s manual as the foundation of a dominant genre of bookkeeping manuals that adopted an approach to accounting education which led to the widespread adoption of Pacioli’s definition of double entry and the double entry system in accounting practice that has lasted to the present day.
Some studies highlight the influence of religiosity on corporate decisions defining religion as a proxy of culture and as a key factor in affecting beliefs and behavior (Kennedy & Lawton, 1998), on the cost of debt (Chen, Huang, Lobo, & Wang, 2016), on financial reporting irregularities and accruals-based earnings manipulation (Du et al., 2014; Dyreng et al., 2012; Kanagaretnam et al., 2015; McGuire et al., 2012), on risk exposure (Hilary & Hui, 2009; Jiang et al., 2015), on tax avoidance (Boone et al., 2012), on the volatility of the stock price (Blau, 2017; Callen & Fang, 2015), on attitudes toward business ethics (Mazzi et al., 2017), and on Integrated Report development (Gelmini, 2017). This is study extends this stream of research by investigating the relationship between religiosity and ESG disclosure at the cross-country level, more preciously, by arguing that the salience of the religious social norms in the local community affects corporate behaviors, thus the extent of the ESG disclosure. The conclusions of this study may also help standard-setters, regulators, and managers. As religious social norms potentially represent a mechanism in enhancing ESG disclosure, providing evidence on the positive association between religiosity and ESG disclosure could be relevant for shaping appropriate non-financial reporting standards
The "Opera del Duomo" is the institution, still in existence, which was responsible for the construction of the cathedral in Orvieto. Over the centuries there have been many changes to its structure, in part due to continual conflict between the public administration and religious organizations. In accordance with the interpretation of the development of accounting as a result of its historical context, and, in particular, its organizational structure, this paper aims, through an analysis of the accounting registers and books of the Opera, to investigate "if" and "when" it is possible to observe the introduction of the double-entry bookkeeping method, and its role and function in the Opera's structure. RESUMENLa "Opera del Duomo" es la institución, que todavía existe, que ha sido responsable de la construcción de la Catedral de Orvieto. A través de los siglos ha habido muchos cambios en términos de su estructura, en parte debido a la persistencia del conflicto entre el gobierno (administración pública) y las organizaciones religiosas. De acuerdo con la posición que interpreta el fenómeno de la contabilidad a los efectos de su contexto histórico y en particular, de su estructura organizativa, el intento del estudio, a través de un análisis de los registros y libros contables de la ópera, es analizar "si" y "cuando" es posible comprobar la introducción del método de contabilidad de doble entrada y lo que es su papel y función en la estructura de la Opera.
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