1st Edition

The Origins of Accounting Culture The Venetian Connection

    408 Pages
    by Routledge

    408 Pages
    by Routledge

    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.

    List of Tables and Figures



    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.




    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