Template-Type: ReDIF-Article 1.0
Author-Name: Arnaldo Canziani
Author-Email:
Author-Workplace-Name: Università di Brescia - Dipartimento di Economia aziendale
Title: Dalla divulgazione all'istituzione: i trattati italiani di ragioneria (1850-1922)
(from divulgation to institution: the Italian treatises of accountingh (1850-1922))
Abstract: After its flourishing before and during Renaissance, Italian accounting faces a gradual decadence during
the 16th and 17th centuries, also due to the foreign dominations of this period.
Its techniques are revitalised by de Granges’ influence during the Napoleonic period, but the true
passage of Italian accounting from a (poor) technique to a self-contained discipline dates from the
treatises by Francesco Villa (1850-1878) and Giuseppe Cerboni (1873-1894). The latter, in particular, invents
a new accounting technique called logismography (applied also to State accounts after 1877), and
transforms this discipline into an accomplished science which affirms the similarity of administrative
functions in every kind of firm.
But the real revolution in accounting is introduced by Fabio Besta’s works. Its treatise entitled La
Ragioneria (Accounting) (last edn. 1922) brings in two fundamental novelties: i. the transition from personal
entries to entries opened to values, and ii. the definition and development of accounting – building
on Vico, Schäffle, Spencer and Comte – into a theory of the control of wealth.
Classification-JEL: B10; M41
Keywords: Ragioneria; Italia; xix secolo
(Italy; accounting; i9th century)
Journal: Il Pensiero Economico Italiano
Pages: 137-152
Volume: 14
Issue: 1
Year: 2006
File-URL: https://www.libraweb.net/articoli.php?chiave=200606301&rivista=63
Handle: RePEc:pei:journl:v:14:y:2006:1:8:p:137-152