L’Accounting nella dialettica tra scienza e tecnologia: il caso dei manuali sul mutuo soccorso in Inghilterra ed in Italia tra il XIX e XX secolo

Journal title CONTABILITÀ E CULTURA AZIENDALE
Author/s Tiziana Di Cimbrini
Publishing Year 2016 Issue 2016/1 Language Italian
Pages 30 P. 11-40 File size 528 KB
DOI 10.3280/CCA2016-001003
DOI is like a bar code for intellectual property: to have more infomation click here

Below, you can see the article first page

If you want to buy this article in PDF format, you can do it, following the instructions to buy download credits

Article preview

FrancoAngeli is member of Publishers International Linking Association, Inc (PILA), a not-for-profit association which run the CrossRef service enabling links to and from online scholarly content.

In the context of German financial reporting theories of the first half of the twentieth century, this paper examines the role and influence of the two most important German dualists (Fritz Schmidt and Karl Sewering) on the International Accounting Standards The present research has exploratory nature and aims at reconstructing the main purposes, the theoretical-practical approach and the main impacts on the Accounting studies (in particular on the concept of capital maintenance) at the international level of these authors . The aims of the study are pursued through a deductive methodological approach, based on a survey of historiographical nature documentary. Our findings indicate some elements, which require further investigation to lead to certain conclusions, in support of the thesis that the commissions which drafted the fourth EU directive, and the IASB Framework have been made use of the ideas and proposals of the German dualists with particular reference to the preservation of capital, albeit indirectly. In the conclusions, we outline the main limitations of this study and its possible developments.

Keywords: Schmidt, Sewering, dualistic theories, capital maintenance, Germany

  1. Amaduzzi A. (2001). Storia della ragioneria: uomini, aziende, contabilità. Collegio dei ragionieri di Bergamo.
  2. Besta F. (1880). La Ragioneria. Prolusione letta nella solenne apertura degli studi per l’anno scolastico 1880-81 alla R. scuola Superiore di Commerci in Venezia dal Prof. Fabio Besta. Venezia: Tipografia dell’Istituto Coletti.
  3. Besta F. (1922). La Ragioneria, ristampa della II ed. riveduta ed ampliata col concorso dei proff. Vittorio Alfieri, Carlo Ghidiglia, Pietro Rigobon. Milano: Vallardi.
  4. Boyns T., Edwards J.R. e Nikitin M. (1997). The development of industrial accounting in Britain and France before 1880: a comparative study of accounting literature and practice, The European Accounting Review, 6, 3: 393-437, DOI: 10.1080/713764730
  5. Bunge M. (1966). Technology as applied science, Technology and Culture, 7: 329-347, DOI: 10.2307/3101932
  6. Chatfield M. (1977). A History of Accounting Thought. Huntington. New York: R. E. Krieger publishing.
  7. Coase R.H. (1938). Business organization and the accountant. The Accountant, October 1-December 17.
  8. Consorti A., Palumbo R. (2005). I paradigmi contabili. Lineamenti per un’analisi storico-sistematica. Riferimenti storici e processi evolutivi dell’informativa di bilancio tra dottrina e prassi, Atti dell’VIII Convegno Nazionale della Società Italiana di Storia della Ragioneria.
  9. Cronhelm F.W. (1818). Double entry by single. London: Longman, Hurst, Rees, Orme and Brown (ristampa New York: Arno Press, 1978). D’Amico L. (1999). Profili del processo evolutivo negli studi di Economia aziendale. Torino: Giappichelli.
  10. De Morgan A. (1846). Elements of arithmetic, 5th edn, London: Taylor and Walton.
  11. Descartes R. (1637). Discorso sul metodo, ristampa 2014. Einaudi: Milano.
  12. Descartes R. (1644). I principi di filosofia, ristampa 1992. Bollati Boringhieri: Torino.
  13. Edwards R.S. (1937). Some notes on the early literature and development of cost accounting in Great Britain, The Accountant, 97: 193-195.
  14. Edwards R.S. (1938). The nature and measurement of income, The Accountant, 99: 22-6.
  15. Fulton J.W. (1800). British-Indian book-keeping. London
  16. Ghidiglia C. (1906). Corso di Ragioneria applicata. Roma: Società editrice Dante Alighieri.
  17. González W.J. a cura di (2005). Science, Technology and Society: A Philosophical Perspective. La Coruña: Netbiblo S.L..
  18. Hamilton R.C.G., Ball J. (1869). Book-keeping, 3rd edn. Oxford: Clarendon Press.
  19. Henderson A. (1841). Book-keeping by Single and Double Entry: the Theory and Practice Familiarly Explained and Illustrated by Examples of Modern Business. London: Simpkin, Marshall & Co.
  20. Jackson J.G.C. (1956). The History of Methods of Exposition of Double-Entry Book- Keeping in England. In: Littleton A.C. e Yamey B.S. a cura di, Studies in the History of Accounting. London: Sweet & Maxwel.
  21. Kuhn T.S. (1962). The Structure of Scientific Revolutions, Chicago: University of Chicago Press.
  22. Layton F. (1988). Technology as knowledge. Technology and Culture, 15: 31-41, DOI: 10.2307/3102759
  23. Lee G.A. (1975). The Concept of Profit in British Accounting, 1760-1900. The Business History Review, 49, 1: 6-36, DOI: 10.2307/3112960
  24. Leibnitz G.W. (1704). Nuovi saggi sull’intelletto umano, ristampa 2011. Bompiani: Milano.
  25. Littleton A. C. (1933). Accounting evolution to 1900. New York: American Institute Publishing.
  26. Maffi A. (1909). Manuale per le società di mutuo soccorso. Milano: Tipografia Cooperativa Varesina.
  27. Masterman M. (1970). The nature of a paradigm. In: I. Lakatos, A. Musgrave, Criticism and the growth of knowledge. London: Cambridge University Press.
  28. Mattessich R. (2008). Two hundred years of accounting research. New York: Routledge.
  29. Melis F. (1950). Storia della Ragioneria. Bologna: dott. Cesare Zuffi Editore.
  30. Miller P., Hopper T., Laughlin R. (1991), The New Accounting History: an introduction, Accounting, Organization and Society, 16, 5-6: 395-403, DOI: 10.1016/0361-3682(91)90036-E
  31. Miller P., Napier C. (1993). Genealogies of calculation. Accounting, Organizations and Society, 18,7, 631-647, DOI: 10.1016/0361-3682(93)90047-A
  32. Ministero di Agricoltura, Industria e Commercio (1906), Le società di mutuo soccorso in Italia al 31 dicembre 1904: studio statistico. Roma: Tipografia Nazionale
  33. di G. Bertero. Napier C.J. (2006) Accounts of change: 30 years of historical accounting research, Accounting, Organizations and Society, 31.4: 445-507,
  34. Niiniluoto I. (1997). Ciencia frente a Tecnologia: differencia o identidad? Arbor, 157, 620: 285-299,
  35. Oke G.O. (1849). An improved system of solicitors’ book-keeping. London: Henry Butterworth.
  36. Oke G.O. (1854). The Laws of Turnpike Roads. London: Henry Butterworth.
  37. Oke G.O. (1858). The Synopsis of Summary Convictions. London: Henry Butterworth.
  38. Oke G.O. (1861). A Handy Book of the Game and Fishery Laws. London: Henry Butterworth.
  39. Oke G.O. (1863). London Police and Magistracy. London: Henry Butterworth.
  40. Oke G.O. (1864). Friendly Society Accounts. A practical exemplification of the “instructions for book-keeping for friendly societies”. London: C. & A. Layton.
  41. Oke G.O. (1872). The Laws as to Licensing Inns. London: Henry Butterworth.
  42. Parker R.H. (1999). Searching the British Accounting literature 1179-1998. British Accounting Review, 31: 15-30,
  43. Peirce C.S., Weiss P., Hartshorne C. (1931-35). Collected papers of Charles Sanders Peirce edited by Charles Hartshorne and Paul Weiss: Harvard University Press.
  44. Pezzoli S. (1986). Profili di storia della ragioneria. Padova: Cedam.
  45. Price D.J de S. (1965). Is technology historically independent of science? A study in statistical historiography. Technology and Culture, 6, 4: 553-568, DOI: 10.2307/3101749
  46. Price D.J de S. (1984). The science/technology relationship, the craft of experimental science, and policy for the improvement of high technology innovation. Research Policy 13, 1: 3-20, DOI: 10.1016/0048-7333(84)90003-9
  47. Rip A. (1992). Science and technology as dancing partners. In Kroes P. e Bakker M. a cura di, Technological development and science in the industrial age. Doredrecht: Kluwer, DOI: 10.1007/978-94-015-8010-6
  48. Servalli S. (2007). Il metodo e l’analisi sistemica nelle ricerche di Storia della Ragioneria. Contabilità e cultura aziendale, 7(2): 59-78
  49. Smith T. (1840). Double Entry Book-Keeping, Practically Explained and Simplified. Peculiarly Adapted to General Business, and Especially for the Use of Commercial Schools (2nd. ed). Birmingham: T. Smith.
  50. Tuck H. (1856). The Manual of Book-Keeping; Or, Practical Instructions to the Manufacturer. London: George Bell.
  51. Van den Besselaar P. (2000).Communication between science and technology studies journal: a case study in differentiation and integration in scientific fields. Scientometrics 47, 2: 169-193, DOI: 10.1023/A:1005686123917
  52. Van Vianen B.G., Moed H.F., Van Raan A.F.J. (1990). An exploration of the science base of recent technology. Research Policy, 19, 1: 61-81, DOI: 10.1016/0048-7333(90)90034-4
  53. Wood W. (1784). Book Keeping Familiarised: Or, the Young Clerk’s Manufacturer’s and Shop Keeper’s Directory . Birmingham: Pearson and Rollason.

Tiziana Di Cimbrini, L’Accounting nella dialettica tra scienza e tecnologia: il caso dei manuali sul mutuo soccorso in Inghilterra ed in Italia tra il XIX e XX secolo in "CONTABILITÀ E CULTURA AZIENDALE" 1/2016, pp 11-40, DOI: 10.3280/CCA2016-001003