1st Edition

The Origins of Accounting Culture
The Venetian Connection

ISBN 9781138103610
Published April 30, 2018 by Routledge
398 Pages

USD $170.00

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Book Description

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.

Table of Contents


Chapter 1

The Venetian treatises: a frame

Stefano Coronella and Lucrezia Santaniello

Chapter 2

A Venetian treatise before Pacioli by Marino de Raphaeli

Alan Sangster

Chapter 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)

Libero Mario Mari and Francesca Picciaia

Chapter 4

Giovanni Antonio Moschetti’s Universal Trattato: an unexplored contribution to accounting theory and practice

Michele Bigoni, Tania Aloisi, Warwick Funnell, Gianluca Risaliti and Roberto Verona

Chapter 5

Bookkeeping Treatises in Seventeenth Century Venice: The contributions of Francesco Garatti (1686-1688)

Valerio Antonelli, Raffaele D’Alessio and Emanuela Mattia Cafaro

Chapter 6

Niccolò D’Anastasio and his "Scrittura doppia ridotta scienza"

Fabio Caputo, Stefano Coronella, Rossella Leopizzi and Andrea Venturelli.




Chapter 7

Accounting and Power relationships at the origin of the Venetian Hospital of S Giovanni e Paolo

Roberto Di Pietra and Salvatore Russo

Chapter 8

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

Carlo Marcon, Giovanni Favero, Ugo Sostero

Chapter 9

Carive’s Accounting System: An Evolutionary Perspective on its Early Years

Moreno Mancin, Carlo Marcon, Marco Fasan and Michele D’Alessandro

Chapter 10

Firm, Industry and Institutional Dimensions of the Glassmaking Industry in Venice: The Case of Barovier & Toso

Chiara Mio and Marco Fasan

Chapter 11

Accounting and the Venetian Merchants

Chiara Saccon, David Alexander

Chapter 12

The fraudulent investor: an accounting investigation on a Venetian manufactory, 1778-1784.

Marisa Agostini, Cella Riccardo and Giovanni Favero




Chapter 13

Education and Bookkeeping in XV century Venice: A revisitation and some interdisciplinary insights

Laura Girella and Michela Cordazzo

Chapter 14

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

Maria Lusiani, Marco Vedovato and Chiara Pancot

Chapter 15

Al nome de Dio e bon guadagno – Pacioli, Venice, Education and Bookkeeping

Alan Sangster

Chapter 16

Accounting History and Accounting Education: The Venetian Arsenale Connection

Anne-Christine Frandsen and Keith Hoskin

Chapter 17

Fabio Besta: Accounting Education and Accounting History Dissemination

Massimo Sargiacomo, Stefania Servalli and Paolo Andrei

Chapter 18

Historical origins and evolution of Small and Medium Practices in the Northeast of the Italian peninsula

Agostini Marisa, Cordazzo Michela, Saccon Chiara

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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