From Craft to Institution: Accounting in Italy from the Middle Ages to the Early Modern Period
AbstractThe article describes the evolution of accounting from the simple registration technique to economic and social institution in medieval Italy. We used methods of institutional analysis and historical research. It is shown that the institutionalization of accounting had been completed by the XIV century, when it became a system of codified technical standards, scholar discipline and a professional field. We examine the interrelations of this process with business environment, political, social, economic and cultural factors of Italy by the XII—XVI centuries. Stages of institutionalization are outlined.
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Bibliographic InfoArticle provided by N.P. Redaktsiya zhurnala "Voprosy Economiki" in its journal Voprosy Economiki.
Volume (Year): 11 (2012)
Issue (Month): ()
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Web page: http://www.vopreco.ru/eng/year.html
accounting; social institution; economic institution; economic history; accounting history.;
Find related papers by JEL classification:
- B11 - Schools of Economic Thought and Methodology - - History of Economic Thought through 1925 - - - Preclassical (Ancient, Medieval, Mercantilist, Physiocratic)
- B15 - Schools of Economic Thought and Methodology - - History of Economic Thought through 1925 - - - Historical; Institutional; Evolutionary
- B52 - Schools of Economic Thought and Methodology - - Current Heterodox Approaches - - - Institutional; Evolutionary
- D02 - Microeconomics - - General - - - Institutions: Design, Formation, and Operations
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
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