AN ANALYSIS OF PUBLISHING PATTERNS IN ACCOUNTING HISTORY RESEARCH IN ITALY, 1990–2004

2008 ◽  
Vol 35 (1) ◽  
pp. 1-48 ◽  
Author(s):  
Lino Cinquini ◽  
Alessandro Marelli ◽  
Andrea Tenucci
Keyword(s):  
International Comparisons ◽  
International Perspective ◽  
Historical Research ◽  
Publication Trends ◽  
Accounting History ◽  
Different Dimensions ◽  
Italian Context

In the last decade, an increasing number of analyses of accounting history literature have been undertaken to classify historical research paths and to “map” the variety of approaches and issues of the discipline in different geographical settings so as to make international comparisons. The paper develops these topics in the Italian context by studying the development of accounting history research (AHR) in the last 15 years. Contributions by Italian authors have been published in international and national specialist journals as well as in more general accounting journals. Other papers have been presented and published in the proceedings of the biannual SISR (Società Italiana di Storia della Ragioneria) Congress and in the Congress celebrating the 500th anniversary of the publication of Pacioli's Summa held in Venice in 1994. The findings chart publication trends during the period 1990–2004 from a quantitative and qualitative perspective, based on different dimensions, the dynamic of change in Italian AHR, and its possible limitations. The paper is informed by an international perspective and causal interpretations are attempted.

scholarly journals A pioneering era of accounting history: The contributions of nineteenth-century Italian literature and its enduring dissemination around the globe

2017 ◽  
Vol 22 (2) ◽  
pp. 214-243 ◽  
Author(s):  
Stefano Coronella ◽  
Valerio Antonelli ◽  
Alessandro Lombrano
Keyword(s):  
Nineteenth Century ◽  
Italian Literature ◽  
Historical Research ◽  
Late Nineteenth Century ◽  
International Accounting ◽  
Accounting History ◽  
The World ◽  
Double Entry ◽  
Widespread Dissemination ◽  
Great Development

The aim of this article is to show the contributions to the accounting history literature made by Italian scholars working in the second half of the nineteenth century. These scholars comprised the world’s first community of academics, practitioners, office bearers and historians dealing in a systematic way with accounting’s past. They invented the narrative of accounting history and their historical re-enactments on relevant topics have been the basis for further historical research for many years. The last decades of the nineteenth century saw great development in historical studies of accounting, both in and outside of the academies. These studies were mainly of three types: (a) general histories, which examined the evolution of accounting practices from antiquity to the late nineteenth century; (b) investigations of the origins of double-entry and Pacioli; and (c) research on the evolution of accounting practices. Some of the most prominent books and papers published in this period have become widely known abroad. This article contributes to knowledge of early international accounting historians and can be linked to the field of accounting history today. It also demonstrates the widespread dissemination of this early Italian literature around the world, thereby forming the first example of international accounting history.

QUESTIONS OF TAXATION FRAMED AS ACCOUNTING HISTORICAL RESEARCH: A SUGGESTED APPROACH

2003 ◽  
Vol 30 (2) ◽  
pp. 175-196 ◽  
Author(s):  
Margaret Lamb
Keyword(s):  
Research Design ◽  
Review Essay ◽  
Historical Research ◽  
Suggested Approach ◽  
Historical Scholarship ◽  
Accounting Research ◽  
Accounting History ◽  
Acceptable Standard ◽  
Tax Research

This review essay suggests considerations to be addressed in research design if research on a taxation subject is to succeed as rigorous accounting research, well grounded in relevant historical scholarship. Tax research must focus on substantive subjects that are recognizable as “accounting”; the methods, approach, and exposition must be “historical” to an acceptable standard; and the research must engage with relevant portions of the existing body of accounting historical scholarship. Further, scholarly engagement with the best researchers and liveliest debates that the disciplines of accounting and history have to offer will enrich the treatment of tax in accounting history

scholarly journals The impact of the “going concern” on auditors’ judgement. Analysis of the Italian context from an international perspective

2015 ◽  
Vol 13 (1) ◽  
pp. 44-55
Author(s):  
Graziella Sicoli ◽  
Paolo Tenuta
Keyword(s):  
International Perspective ◽  
The Other ◽  
Economic Perspective ◽  
Going Concern ◽  
Black List ◽  
The One ◽  
Italian Context ◽  
The Impact ◽  
A Company

The present work aims to analyse the concept of going concern on the one hand, through a case study of three companies which have recently come under observation of the CONSOB and have been inserted in the so-called “black list” and, on the other, the consequences that the removal of the presumption of continuity can have on the kind of assessment the auditors make. The aim of the present work is twofold: the first part analyses the principle of going concern from a business and economic perspective. Once this has been completed, the work will go on to offer an overview of the dynamics that can bring a company to a crisis point, and how these affect the judgments expressed by the auditors.

How many medical beds does a country need? An international perspective

2020 ◽  
Vol 26 (9) ◽  
pp. 248-259 ◽  
Author(s):  
Rodney P Jones
Keyword(s):  
International Comparisons ◽  
Current Method ◽  
International Perspective ◽  
Important Variable ◽  
World Health ◽  
Data Sets ◽  
Similar Data ◽  
Crude Mortality Rate ◽  
Health Organization ◽  
Bed Numbers

Background/Aims While many methods exist for calculating bed numbers, the current method for making international comparisons is inadequate, as it makes no adjustment for population age or the nearness to death effect. This study investigated the number of acute medical beds in various countries using a new method to compare bed numbers within and between countries. Methods The number of available medical beds in various (mainly European) countries were obtained from the World Health Organization. These were divided by the number of deaths in each country to give the ratio of beds per 1000 deaths and this was plotted against the ratio of deaths per 1000 population (the crude mortality rate) in each country. This was compared to similar data, but for occupied rather than available beds, for England over the period 2000/01 to 2018/19. Results In England, the medical group of specialties accounts for over 60% of all occupied acute beds. Since 2011 this proportion has risen to over 64%. For two decades England has had around 165±5 occupied medical beds per 1000 deaths (at an assumed 95% average occupancy), and England therefore has a similar number of medical beds to 11 of the 37 other countries. The relatively low slope of the relationship between beds per 1000 deaths and deaths per 1000 population indicates that the nearness to death effect is the major driving force for medical bed requirements. Conclusions Both data sets indicate that the nearness to death effect is the most important variable in forecasting occupied and available medical bed numbers. Based on the forecasted increase in deaths, demanf of medical beds in England is likely to increase by 39% over the next 40 years.

What is a History of International Law in Italy for? International Law through the Prism of National Perspectives

2020 ◽  
pp. 3-16
Author(s):  
Giulio Bartolini
Keyword(s):  
International Law ◽  
Theoretical Background ◽  
Historical Research ◽  
Global Dynamics ◽  
The Past ◽  
Political Events ◽  
History Of ◽  
History Of International Law ◽  
National Perspective ◽  
Italian Context

This chapter provides the theoretical background of the volume and illustrates its structure and rationale. It tackles the growing debate on the need to explore international law from comparative and situated perspectives, a debate emphasizing how scholarship has partly been driven by the convergence of global dynamics and context-dependent solutions based on local features and key historical and political events in a continuum process of attractions and frictions. In this regard a review of the Italian context could contribute to a better appreciation of such dynamics, providing helpful points of reference to elaborate a proper global picture of challenges faced by international law, its institutions, and scholarship in the past, shedding light on a national perspective left at the margins of current historical research due in part to language barriers.

scholarly journals Does accounting history matter?

2011 ◽  
Vol 16 (4) ◽  
pp. 389-402 ◽  
Author(s):  
Delfina Gomes ◽  
Garry D. Carnegie ◽  
Christopher J. Napier ◽  
Lee D. Parker ◽  
Brian West
Keyword(s):  
Panel Discussion ◽  
Change Agents ◽  
Historical Research ◽  
International Conference ◽  
Accounting History ◽  
History Matter ◽  
Diverse Groups ◽  
The Impact

Building upon panel discussion held at the sixth Accounting History International Conference, a resounding “yes” is offered in response to the question of whether accounting history matters. However, reflecting the viewpoint that accounting history can and should matter more, various suggestions are presented for advancing the quality, relevance and significance of historical research in accounting, commencing with the need to redress persistent misconceptions about the discipline. Practical strategies for enhancing the impact of accounting history scholarship are then developed around the themes of promoting its contemporary relevance and implications, fostering engagement with diverse groups of scholars, writing accounting history in informative and engaging ways, and articulating and developing appropriate methodologies. Finally, the role of accounting historians as “change agents” is explored and advocated.

ACCOUNTING HISTORY AS A LOCAL DISCIPLINE: THE CASE OF THE ITALIAN-SPEAKING LITERATURE (1869–2008)

2014 ◽  
Vol 41 (1) ◽  
pp. 79-111 ◽  
Author(s):  
Valerio Antonelli ◽  
Raffaele D'Alessio
Keyword(s):  
Italian Society ◽  
Historical Research ◽  
Italian Language ◽  
Accounting History ◽  
Depth Analysis ◽  
Recruitment System

The aim of the paper is to demonstrate how Italian-language accounting history was one example of a “local” accounting discipline. For this purpose, we reviewed all historical publications edited from 1869 to 2008 and conducted an in-depth analysis on the database we built. Evidence about authorships, dates of publication, publication forms, periods of study, issues and approaches, were collected. The results show many changes in the publishing patterns of accounting history research. We also explore how the schools of accounting thought, the assessment of historical research in the recruitment system, the stimuli and opportunities coming from the Italian Society of Accounting History, the role of practitioners in conducting and financing research about the origin of their profession could have influenced authorship, publication forms, and the issues and themes during the century and a half after the Unification of Italy.

Towards a welfare system that produces inequality? Interpreting the new conditions of inclusion and exclusion in two Italian cases in a macro-micro-macro perspective

2019 ◽  
Vol 39 (9/10) ◽  
pp. 865-882
Author(s):  
Luisa De Vita ◽  
Silvia Lucciarini
Keyword(s):  
International Perspective ◽  
Macro Level ◽  
Content Type ◽  
Support Measures ◽  
Level Of Activity ◽  
Micro Level ◽  
Dynamic Relations ◽  
Cash Benefits ◽  
Italian Context ◽  
Close Interrelationship

Purpose The purpose of this paper is to explore the mechanisms through which social inequality is produced and reproduced, beginning from an examination of the close interrelationship between the macro level of policy and institutional action and the micro level of activity by a variety of actors. Design/methodology/approach Referring specifically to Italy and considering exemplary cases, namely the conditions of esodati and new self-employed workers, this paper seeks to provide a more organic interpretation of the differential effects of specific national policies and imminent shifts in the productive system on the individuals affected by them. To describe the Italian context in an international perspective, at the macro level, the authors analyze this phenomenon using the famous worlds of welfare regime developed by Esping-Andersen and the varieties of capitalism formulated by Hall and Soskice, whereas at the micro level, the authors analyze the dynamic relations between individual and institutional factors that generate inequalities. Findings The paper seeks to highlight the complexity of new conditions of marginality, stressing the importance of a comprehensive approach. Originality/value So far there have been few attempts in Italy to explore the possibility of implementing the kind of “mixed” social support measures seen in other countries. In a variable way on the basis of specific needs, such measures encompass services and cash benefits as well as income, housing and employment support. This approach might represent a scalable and modular solution that lends itself well to the country’s already significant socio-economic segmentation.

scholarly journals An Accounting History of Credit Money

2021 ◽  
Vol 07 (07) ◽  
Author(s):  
Maxime Izoulet ◽  
Keyword(s):  
Northern Italy ◽  
Accounting History ◽  
Monetary System ◽  
Historical Importance ◽  
History Of ◽  
Different Dimensions ◽  
Double Entry

This article seeks to demonstrate that the invention of double-entry accounting, during the 13th and 14th centuries in the cities of northern Italy, was at the origin of the emergence of our monetary system: the credit money system. By showing the limits of the monetary histories that currently exist, this article shows that these limits are the consequence of a theoretical unthought: that of the different dimensions of money. It then shows that this problem is particularly well defined by double-entry accounting, which explains its decisive historical importance for the history of money.

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