Abstract:Through the comparison of five accounting registers compiled by the officers of the mints of the Kingdom of Naples, between 1453 and 1576, the author attempts to establish what influence had on the reign bureaucratic apparatus the Benedict Cotrugli knowledge regarding Double Entry. The results of research put in evidence the different application that the ragusan did of this accounting tool respect to Pacioli, because over to being the first exhibitor and to have it used in the management of their company, he … Show more
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