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Original Articles

Toward a history of accounting histories

Perspectives from the Italian tradition

Pages 255-310 | Published online: 18 Jun 2007

Keep up to date with the latest research on this topic with citation updates for this article.

Read on this site (27)

Trevor Boyns & Fabrizio Cerbioni. (2019) Accounting and performance monitoring in Tuscany: Larderello, 1836–1858. Accounting History Review 29:2, pages 243-267.
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Aldo Pavan, Bernadette Dessalvi & Paola Paglietti. (2018) Fund Accounting from the Italian Early Tradition to the U.S. GAAP for Governments. International Journal of Public Administration 41:9, pages 746-757.
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Roberto Aprile & Mario Nicoliello. (2016) Economia Aziendale: a missing connection between the theory and academic syllabi. Accounting Education 25:4, pages 414-435.
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Valerio Antonelli & Massimo Sargiacomo. (2015) Alberto Ceccherelli (1885–1958): pioneer in the history of accounting practice and leader in international dissemination. Accounting History Review 25:2, pages 121-144.
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Stefano Coronella, Massimo Sargiacomo & Stephen P. Walker. (2015) Unification and Dual Closure in the Italian Accountancy Profession, 1861–1906. European Accounting Review 24:1, pages 167-197.
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Valerio Antonelli, Raffaele D'Alessio & Roberto Rossi. (2014) Budgetary practices in the Ministry of War and the Ministry of Munitions in Italy, 1915–1918. Accounting History Review 24:2-3, pages 139-160.
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Rebecca L. Orelli, Carlotta del Sordo & Massimo Fornasari. (2013) Credit and accounting in early modern Italy: the case of the Monte di Pietà in Bologna. Accounting History Review 23:3, pages 273-293.
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Peter Miller & Michael Power. (2013) Accounting, Organizing, and Economizing: Connecting Accounting Research and Organization Theory. The Academy of Management Annals 7:1, pages 557-605.
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Massimo Sargiacomo, Stefania Servalli & Paolo Andrei. (2012) Fabio Besta: accounting thinker and accounting history pioneer. Accounting History Review 22:3, pages 249-267.
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Anne Pezet. (2009) The history of the french tableau de bord (1885–1975): evidence from the archives. Accounting, Business & Financial History 19:2, pages 103-125.
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Martin Messner, Albrecht Becker, Utz Schäffer & Christoph Binder. (2008) Legitimacy and Identity in Germanic Management Accounting Research. European Accounting Review 17:1, pages 129-159.
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Stefano Zambon & Luca Zan. (2007) Controlling Expenditure, or the Slow Emergence of Costing at the Venice Arsenal, 1586–1633. Accounting, Business & Financial History 17:1, pages 105-128.
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Andrea Melis. (2007) Financial Statements and Positive Accounting Theory: The Early Contribution of Aldo Amaduzzi. Accounting, Business & Financial History 17:1, pages 53-62.
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Raffaele Fiume. (2007) Lorenzo de Minico's Thought in the Development of Accounting Theory in Italy: An Understated Contribution. Accounting, Business & Financial History 17:1, pages 33-52.
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Francesco Poddighe, Stefano Coronella, Salvatore Madonna & Enrico Deidda Gagliardo. (2007) Francesco Marchi and the Development of Logismology. Accounting, Business & Financial History 17:1, pages 11-32.
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Lino Cinquini & Alessandro Marelli. (2007) Accounting History Research in Italy, 1990–2004: An Introduction. Accounting, Business & Financial History 17:1, pages 1-9.
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Valerio Antonelli, Trevor Boyns & Fabrizio Cerbioni. (2006) Multiple Origins of Accounting? An Early Italian Example of the Development of Accounting for Managerial Purposes. European Accounting Review 15:3, pages 367-401.
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Valerio Antonelli, Fabrizio Cerbioni & Antonio Parbonetti. (2002) The rise of cost accounting: evidence from Italy. Accounting, Business & Financial History 12:3, pages 461-486.
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Salvador Carmona & Luca Zan. (2002) Special Section: Mapping variety in the history of accounting and management practices. European Accounting Review 11:2, pages 291-304.
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Lino Cinquini & Alessandro Marelli. (2002) An Italian forerunner of modern cost allocation concepts: Lorenzo De Minico and the logic of the ‘flows of services’. Accounting, Business & Financial History 12:1, pages 95-111.
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Geoff Jones. (1997) Revising the role of profit-seeking in management and accounting history. European Accounting Review 6:4, pages 791-798.
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Richard Mattessich. (1996) Academic Research in Accounting: The Last 50 Years. Asia-Pacific Journal of Accounting 3:1, pages 3-81.
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Stefano Zambon. (1996) Accounting and business economics traditions: a missing European connection?. European Accounting Review 5:3, pages 401-411.
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Svetlana Bychkova. (1996) The development and status of auditing in Russia. European Accounting Review 5:1, pages 77-90.
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Articles from other publishers (62)

Nicola Rappazzo, Carmelo Marisca & Luisa Pulejo. (2023) Italian accounting history studies in international journals: Insights and possible future directions. Accounting History.
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Stefania Veltri, Romilda Mazzotta & Vittorio Palermo. (2023) The usefulness of accounting information for decision-making purposes in an Italian company from the late nineteenth to the early twentieth century. CONTABILITÀ E CULTURA AZIENDALE 22:2, pages 29-52.
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Valerio Antonelli, Michele Bigoni, Raffaele D’Alessio & Raffaele Marcello. (2020) Enlisting accounting history in the contest between competing visions of accounting systems: Tommaso Zerbi and the origin of double-entry bookkeeping. Accounting History 25:4, pages 558-579.
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Enrico Guarini & Anna Francesca Pattaro. 2020. Open Government. Open Government 2268 2294 .
Alberto Quagli, Francesco Avallone, Paola Ramassa & Elisa Roncagliolo. (2019) The governance of standard setting and the role of academia in Italian accounting regulation, 1942 to the present. Accounting History 24:3, pages 464-488.
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Luca Zan. (2019) History of Management and Stratigraphy of Organizing. The Venice Arsenal between Tangible and Intangible Heritage. Heritage 2:2, pages 1176-1190.
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Eduard Braun. (2019) The Ecological Rationality of Historical Costs and Conservatism. Accounting, Economics, and Law: A Convivium 9:1.
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Stefano Coronella, Lorenzo Neri, Gianluca Risaliti & Antonella Russo. (2018) The accounting history research in the ‘ Rivista Italiana di Ragioneria ’ ( Italian Accounting Review ), 1901–2015 . Accounting History 24:1, pages 83-114.
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Laura Maran & Giulia Leoni. (2018) The contribution of the Italian literature to the international Accounting History literature. Accounting History 24:1, pages 5-39.
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Hendrik Vollmer. (2019) Accounting for tacit coordination: The passing of accounts and the broader case for accounting theory. Accounting, Organizations and Society 73, pages 15-34.
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Andrea Amaduzzi, Paola Orlandini & Mariarita Pierotti. (2019) Special Issue: Accounting in different cultures and from different perspectives. Banking function and accounting practices from 1810 to 1897: The case of the Monte di Pietà in Milan. CONTABILITÀ E CULTURA AZIENDALE:2, pages 13-51.
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Alan J. Richardson. (2018) The discovery of cumulative knowledge. Accounting, Auditing & Accountability Journal 31:2, pages 563-585.
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David Alexander & Roberta Fasiello. (2018) A theoretical contribution to 21st Century problems in financial reporting. FINANCIAL REPORTING:1, pages 41-66.
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Paolo Ferri, Maria Lusiani & Luca Pareschi. (2017) Accounting for Accounting History : A topic modeling approach (1996–2015) . Accounting History 23:1-2, pages 173-205.
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Arianna Lazzini, Giuseppina Iacoviello & Rosella Ferraris Franceschi. (2017) Evolution of accounting education in Italy, 1890–1935. Accounting History 23:1-2, pages 44-70.
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Thomas Hermann. 2018. Ideengeschichte der BWL. Ideengeschichte der BWL 85 129 .
Enrico Gonnella & Lucia Talarico. (2017) Teleological versus Non-Teleological Perspectives in Financial Statement: The Debate between Chambers and Onida. Accounting Historians Journal 44:2, pages 157-179.
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Derek Matthews. (2017) Publications in Accounting History: A Long-Run Statistical Survey. Accounting Historians Journal 44:2, pages 69-98.
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Luca Zan & Kent G Deng. (2017) Micro foundations in the Great Divergence debate: Opening up the perspective. Accounting History 22:4, pages 530-553.
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Stefano Coronella, Valerio Antonelli & Alessandro Lombrano. (2017) A pioneering era of accounting history: The contributions of nineteenth-century Italian literature and its enduring dissemination around the globe. Accounting History 22:2, pages 214-243.
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Ariela Caglio & Mara Cameran. (2017) Is it Shameful to be an Accountant? GenMe Perception(s) of Accountants' Ethics. Abacus 53:1, pages 1-27.
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Alessia Patuelli & Jonida Carungu. (2017) Accounting research trends during the last 20 years: evidence from Italy. CONTABILITÀ E CULTURA AZIENDALE:2, pages 65-85.
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Giovanni Gregorini. (2017) Accounting, Charities and local government in modern Italy: the case of the Congrega della carità apostolica in Brescia. CONTABILITÀ E CULTURA AZIENDALE:2, pages 7-43.
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Enrico Guarini & Anna Francesca Pattaro. 2016. Handbook of Research on Sub-National Governance and Development. Handbook of Research on Sub-National Governance and Development 1 26 .
Stefano Zambon & Laura Girella. (2016) Accounting Theory and Accounting Practice as Loosely Coupled Systems: A Historical Perspective on the Italian Case (1930-1990). FINANCIAL REPORTING:1, pages 95-133.
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Lino Cinquini, Riccardo Giannetti & Andrea Tenucci. (2016) The making of uniform costing in a war economy: The case of the Uniconti Commission in Fascist Italy . Accounting History 21:4, pages 445-471.
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Bikki Jaggi, Alessandra Allini, Francesca Manes Rossi & Adele Caldarelli. (2016) Impact of Accounting Traditions, Ownership and Governance Structures on Financial Reporting by Italian Firms. Review of Pacific Basin Financial Markets and Policies 19:01, pages 1650001.
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Nathalie Mitev & François-Xavier De Vaujany. 2016. Enacting Research Methods in Information Systems: Volume 1. Enacting Research Methods in Information Systems: Volume 1 235 266 .
Carolyn Cordery. (2015) Accounting history and religion: A review of studies and a research agenda. Accounting History 20:4, pages 430-463.
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Alessandro Lai, Andrea Lionzo & Riccardo Stacchezzini. (2015) The interplay of knowledge innovation and academic power: Lessons from “isolation” in twentieth-century Italian accounting studies. Accounting History 20:3, pages 266-287.
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Adele Caldarelli, Clelia Fiondella, Marco Maffei & Rosanna Spanò. (2015) I Razionali della Gran Corte de' Conti di Napoli durante l'ultimo periodo borbonico. CONTABILITÀ E CULTURA AZIENDALE:2, pages 57-78.
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Francesco Giaccari & Mario Turco. (2015) L'introduzione dei sistemi di controllo di matrice anglosassone nelle aziende italiane: il caso Cornigliano s.p.a.. CONTABILITÀ E CULTURA AZIENDALE:1, pages 13-32.
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Ericka Costa & Tommaso Ramus. 2015. Humanism in Economics and Business. Humanism in Economics and Business 147 162 .
Garry D. Carnegie. (2014) Historiography for accounting. Accounting, Auditing & Accountability Journal 27:4, pages 715-755.
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Nathalie Mitev, Francois Xavier de Vaujany, Emmanuelle Vaast & Pierre Laniray. 2014. Materiality and Time. Materiality and Time 225 229 .
Silvia Fissi & Elena Gori. (2013) Il rapporto tra l'espansione delle strade ferrate italiane e lo sviluppo della Società Anonima San Giorgio: dal 1905 alla vigilia del primo conflitto mondiale. CONTABILITÀ E CULTURA AZIENDALE:1, pages 35-62.
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Nathalie Mitev & François-Xavier De Vaujany. (2012) Seizing the Opportunity: Towards a Historiography of Information Systems. Journal of Information Technology 27:2, pages 110-124.
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Ericka Costa & Tommaso Ramus. (2011) The Italian Economia Aziendale and Catholic Social Teaching: How to Apply the Common Good Principle at the Managerial Level. Journal of Business Ethics 106:1, pages 103-116.
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Jayne Elizabeth Bisman. (2012) Surveying the landscape: The first 15 years of Accounting History as an international journal . Accounting History 17:1, pages 5-34.
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Valerio Antonelli & Raffaele D’Alessio. (2011) Summa DB : A research note about an Italian accounting history database . Accounting History 16:4, pages 459-473.
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David Alexander & Stefania Servalli. (2011) Economia Aziendale and financial valuations in Italy: Some contradictions and insights . Accounting History 16:3, pages 291-312.
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Jayne Elizabeth Bisman. (2011) Cite and seek: Exploring accounting history through citation analysis of the specialist accounting history journals, 1996 to 2008. Accounting History 16:2, pages 161-183.
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Laura MaranEmidia Vagnoni. (2011) Physiognomy of a Corte organization: How power shaped management and accounting at the Estense Corte in Ferrara, Italy, from 1385 to 1471. Accounting History 16:1, pages 55-85.
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J.S. Toms. (2010) Calculating profit: A historical perspective on the development of capitalism. Accounting, Organizations and Society 35:2, pages 205-221.
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Valerio Antonelli, Trevor Boyns & Fabrizio Cerbioni. (2009) The development of cost accounting in Italy, c.1800 to c.1940. Accounting History 14:4, pages 465-507.
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John R. Whitman. (2009) Measuring social values in philanthropic foundations. Nonprofit Management and Leadership 19:3, pages 305-325.
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Alan J. Richardson. (2008) Strategies in the development of accounting history as an academic discipline. Accounting History 13:3, pages 247-280.
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Enrico Viganò & Richard Mattessich. (2007) Accounting research in Italy: second half of the 20th century. Review of Accounting and Finance 6:1, pages 24-41.
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Lúcia Lima Rodrigues, Russell Craig & Delfina Gomes. (2016) State intervention in commercial education: the case of the Portuguese School of Commerce, 1759. Accounting History 12:1, pages 55-85.
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Giovanni Battista Dagnino & Paolo Quattrone. (2006) Comparing institutionalisms. Journal of Management History 12:1, pages 36-52.
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Luca Zan. 2005. Strategy Process. Strategy Process 457 489 .
Salvador Carmona. (2016) Accounting history research and its diffusion in an international context. Accounting History 9:3, pages 7-23.
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Christopher J. Napier. (2016) Accounting history and accounting progress. Accounting History 6:2, pages 7-31.
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Roberto Di Pietra, Stuart McLeay & Angelo Riccaboni. 2001. Contemporary Issues in Accounting Regulation. Contemporary Issues in Accounting Regulation 59 78 .
Stefano Zambon & Luca Zan. (2000) Accounting relativism: the unstable relationship between income measurement and theories of the firm. Accounting, Organizations and Society 25:8, pages 799-822.
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Fabrizio Panozzo. (1997) The making of the good academic accountant. Accounting, Organizations and Society 22:5, pages 447-480.
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Garry D. Carnegie & Christopher J. Napier. (1996) Critical and interpretive histories: insights into accounting’s present and future through its past. Accounting, Auditing & Accountability Journal 9:3, pages 7-39.
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Andrea Melis. (2005) Financial Statements and Positive Accounting Theory. The Early Contribution of Aldo Amaduzzi. SSRN Electronic Journal.
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Luca Zan. (2005) Future Directions from the Past - Management and Accounting Discourse in Historical Perspective. SSRN Electronic Journal.
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Salvador Carmona. (2005) The History of Management Accounting in France, Italy, Portugal, and Spain. SSRN Electronic Journal.
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