The development of cost accounting in Italy, c.1800 to c.1940

Antonelli, Valerio, Boyns, Trevor ORCID: https://orcid.org/0000-0001-8056-8832 and Cerbioni, Fabrizio 2009. The development of cost accounting in Italy, c.1800 to c.1940. Accounting History 14 (4) , pp. 465-507. 10.1177/1032373209342478

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Abstract

The relationship between literature/theory and practice in accounting is not well understood, especially in the area of cost accounting. This article examines the development of both the relevant literature/theory and cost accounting practice in Italy during the nineteenth century and the first four decades of the twentieth century. In this way, the article provides insights into aspects of accounting’s development, throwing light on alternative views such as the diffusionist and “multiple origins” theories, and helps to provide material for future comparative international accounting history research.

Item Type:	Article
Date Type:	Publication
Status:	Published
Schools:	Business (Including Economics)
Subjects:	D History General and Old World > D History (General) > D204 Modern History D History General and Old World > DG Italy H Social Sciences > H Social Sciences (General) H Social Sciences > HC Economic History and Conditions H Social Sciences > HF Commerce > HF5601 Accounting
Uncontrolled Keywords:	Cost accounting ; Diffusion ; Italy ; Literature ; Theory ; Multiple origins ; Practice
Publisher:	Sage
ISSN:	1032-3732
Last Modified:	19 Oct 2022 09:38
URI:	https://orca.cardiff.ac.uk/id/eprint/21702

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