IDEAS home Printed from https://ideas.repec.org/a/dec/articl/2004-084-52.html
   My bibliography  Save this article

La genesi della contabilità matriciale e la "ragioneria scientifica" del secolo decimonono. (The roots of matrix accounting and the XIX Century "accounting science")

Author

Listed:
  • Cilloni, Andrea

Abstract

El artículo se propone demostrar que las raíces de la contabilidad matricial se encuentran en la tradición de la contabilidad matemática desarrollada en Italia durante la segunda mitad del siglo XIX y la primera mitad del XX. La investigación subraya y saca a la luz los factores sociales e históricos que han determinado el desarrollo de dicha contabilidad. The paper aims to outline the roots of matrix accounting in the Italian tradition of mathematical accounting, developed in the second half of XIX century and the first half of XX century. The research stresses the time-specific environmental factors affecting the origin and development of matrix accounting in Italy.

Suggested Citation

  • Cilloni, Andrea, 2005. "La genesi della contabilità matriciale e la "ragioneria scientifica" del secolo decimonono. (The roots of matrix accounting and the XIX Century "accounting science")," De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 2, pages 4-52, June.
    • Handle: RePEc:dec:articl:2004-08:4-52
    as

    Download full text from publisher

    File URL: http://www.decomputis.org/dc/articulos_doctrinales/cilloni2.pdf
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:dec:articl:2004-08:4-52. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Izaga García, Juan (email available below). General contact details of provider: https://edirc.repec.org/data/aecaaea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.