IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to 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")

Listed author(s):
  • Cilloni, Andrea
Registered author(s):

    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.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    Download Restriction: no

    Article provided by Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association. in its journal De Computis.

    Volume (Year): (2005)
    Issue (Month): 2 (June)
    Pages: 4-52

    in new window

    Handle: RePEc:dec:articl:2004-09:4-52
    Contact details of provider: Web page:

    More information through EDIRC

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:dec:articl:2004-09:4-52. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Izaga García, Juan)

    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.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with 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 profile, as there may be some citations waiting for confirmation.

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

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.