The Origins of Accounting Culture

Massimo Sargiacomo is full professor of Accounting and Public Management in the Department of Management and Business Administration at G. D’Annunzio University of Chieti-Pescara, Italy Stefano Coronella is full professor of Accounting in the Department of Business and Economics at Parthenope University of Naples, Italy. Chiara Mio is full professor of Accounting in the Department of Management at Ca’ Foscari University of Venice, Italy Ugo Sostero is full professor of Accounting in the Department of Management at Ca’ Foscari University of Venice, Italy Roberto Di Pietra is full professor of Accounting in the Department of Business and Law at the University of Siena, Italy

List of Tables and Figures

Foreword

Preface

Section I Accounting treaties.

1. Venetian treatises: a frame

2. A Venetian treatise before Pacioli by Marino de Raphaeli

3. The spread of double-entry bookkeeping method in the 16th Century: "Quaderno doppio col suo giornale novamente composto et dilegentissimamente ordinato secondo il costume di Venetia" of Dominico Manzoni (1540)

4. Giovanni Antonio Moschetti: the wise embodiment of a 17th-century intellectual (1610)

5. Bookkeeping treatises in Venice: The contributions of Francesco Garatti (1686 – 1688)

6. Niccolò D’Anastasio, forerunning of modern accounting (1803).

Section II Companies.

7. Accounting and Power interrelations at the origin of the Venetian Hospital "SS. Giovanni e Paolo"

8. Managing the largest printing business in Europe: The Remondini in Bassano (17th to 19th century)

9. Carive accounting system: An evolutionary perspective in its early years

10. Firm and industry dimensions of the glassmaking industry in Venice: The case of Barovier & Toso

11. Accounting in the venetian textile industries. 12. The fraudulent investor: an accounting investigation on a Venetian manufactory, 1778-1784.

Section III Accounting education

13. Accounting Profession and Education in the XV and XVI centuries Venice: The case of Collegio de Rasonati and Scuola di Rialto

14. The rise of a culture of planning and control: The case of Scuola Grande di San Rocco in the XVI century

15. Al nome de Dio e bon guadagno – Pacioli, Venice, Education and Bookkeeping; 16. Accounting History and Accounting Education: The Venetian Arsenale Connection

17. Fabio Besta, Accounting History and Accounting Education

18. The reform of the "Collegio dei Ragionati" in the early eighteenth century

19 Historical origins and evolution of small and medium practices in providing accounting support.

References

Index