A pioneering era of accounting history: The contributions of nineteenth-century Italian literature and its enduring dissemination around the globe

Abstract

The aim of this article is to show the contributions to the accounting history literature made by Italian scholars working in the second half of the nineteenth century. These scholars comprised the world’s first community of academics, practitioners, office bearers and historians dealing in a systematic way with accounting’s past. They invented the narrative of accounting history and their historical re-enactments on relevant topics have been the basis for further historical research for many years. The last decades of the nineteenth century saw great development in historical studies of accounting, both in and outside of the academies. These studies were mainly of three types: (a) general histories, which examined the evolution of accounting practices from antiquity to the late nineteenth century; (b) investigations of the origins of double-entry and Pacioli; and (c) research on the evolution of accounting practices. Some of the most prominent books and papers published in this period have become widely known abroad. This article contributes to knowledge of early international accounting historians and can be linked to the field of accounting history today. It also demonstrates the widespread dissemination of this early Italian literature around the world, thereby forming the first example of international accounting history

Enlisting accounting history in the contest between competing visions of accounting systems: Tommaso Zerbi and the origin of double-entry bookkeeping

“…The dominance of accounting history scholars embracing a capital-centred vision of accounting systems meant that the evidence found in about 60 years of archival research on the origin of DEB carried out by Besta and his supporters corroborated the assumption that the capital-centred accounting method was the earliest bookkeeping system. This research provided further support to Besta and his followers and ensured that their system could have been seen as the purest, noblest form of accounting, so much so that is was worthy of being widely adopted by contemporary companies (Antonelli and D'Alessio, 2014;Coronella et al, 2017;Sargiacomo et al, 2012). To tackle the detrimental impact of existing studies on his profitcentred conception, Zappa himself entrusted Zerbi with the important duty to develop historical research that would provide legitimation for his vision of accounting systems.…”

“…The significant interest shown by Italian scholars in the development of accounting theory and practice (Coronella et al, 2017; Maran and Leoni, 2019) means that biographical research represents an important tool for Italian academics to delve into the contributions of distinguished scholars such as Fabio Besta (Andrei et al, 2017; Sargiacomo et al, 2012), Alberto Ceccherelli (Antonelli and Sargiacomo, 2015), Federigo Melis (Martinelli, 1976; Padroni, 1976), Tito Antoni (Antonelli, 2017) and Gino Zappa (Canziani, 1994; Capalbo and Clarke, 2006). Despite this interest, the work of Tommaso Zerbi, an influential author in the debate on medieval accounting history, is yet to attract the attention of accounting historians.…”

Crowdfunding and accounting history

“…1), which stimulated a meticulous reconstruction of the stages of the erection of the Church of Gran Madre di Dio, not only in terms of accounting history, but also from an art-history perspective. Goals of historiography are the object and method in the accounting history, it is studied in depth in various countries and with references to various periods of time (Coronella et al, 2017;Parker, 1993). The factors that influence historiographic development are: the space and time in which research is carried out.…”

Development of the administrative-accounting system of the Conservatorio S. M. degli Angiolini in Florence from 1785 to 1859: Institutional changes and isomorphic pressures

“…This article concludes with some considerations regarding the impact on conservatori , and on SMA in particular, of the institutional changes and isomorphic pressures identified. These reflections are a useful contribution to historiographical debates considering the social, political, cultural, religious and educational dimensions of the eighteenth and nineteenth centuries (Carmona, 2004: 9 and 12; Coronella et al, 2017: 214). We also consider their consequences in terms of the organisation, management and accounting (Burchell et al, 1980; Gaffikin, 2011; Parker, 1999).…”