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.
The development of cost accounting in Italy, c.1800 to c.1940
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.Preview Only. This article cannot be rented because we do not currently have permission from the publisher.
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The development of cost accounting in Italy, c.1800 to c.1940
Antonelli,Valerio; Boyns,Trevor; Cerbioni,Fabrizio
Follow Accounting History
, Volume 14 (4): 465
SAGE – Nov 1, 2009
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