The Origins of Accounting Culture

The Venetian Connection

Massimo Sargiacomo, Stefano Coronella, Chiara Mio , Ugo Sostero

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English

Routledge
18 December 2020

Series: Routledge New Works in Accounting History

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.

Edited by: Massimo Sargiacomo, Stefano Coronella, Chiara Mio, Ugo Sostero, Roberto Di Pietra
Imprint: Routledge
Country of Publication: United Kingdom
Dimensions: Height: 229mm, Width: 152mm,
Weight: 453g
ISBN: 9780367734718
ISBN 10: 0367734710
Series: Routledge New Works in Accounting History
Pages: 398
Publication Date: 18 December 2020
Audience: College/higher education , Primary
Format: Paperback
Publisher's Status: Active

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