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The Origins of Accounting Culture : The Venetian Connection. 会計文化の起源
・ISBN 978-1-138-10361-0 2018 hard GB£ 187.99
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・ISBN 978-0-367-73471-8 2020 paper GB£ 53.99
￥17,103.- (税込) ※（※）価格はご注文時の参考価格となります。
納品価格につきましては書籍の入荷時点で確定となります。
版元の原価改定、外国為替の変動等により異なる場合がございますので、予めご了承下さい。
電子版あり 大学・学術機関向け電子ブック（eBook）ISBN 978-1-315-10262-7
| 著者・編者 | Sargiacomo, Massimo / Coronella, S. / Mio, C. et al. (eds.), |
|---|---|
| シリーズ | Routledge New Works in Accounting History |
| 出版社 | (Routledge, UK) |
| ページ数 | 398 pp. |
| 言語 | ENG |
| ニュース番号 | ＜645-918 645-P1946＞ |
解説
The Origins Of Accounting Culture aim at studying the origins of the accounting culture in Venice, with a specific focus on accounting education. The period covered by the work ranges from Luca Pacioli to the foundation (in 1868) of the Royal Advanced School of Commerce (Regia Scuola Superiore di Commercio), that in 2018 is celebrating its 150 anniversary as Ca' Foscari University of Venice.
Ever since the Middle Ages, Venice was home of a number of favourable circumstances that have been accumulating over the years. As a trading city par excellence, Venice allowed the spreading of the bookkeeping at first among firms and then in the public administration that was much in need of sophisticated accounting principles for the purpose of controlling its activities.
Venice was among the first cities to implement Gutenberg print method and it quickly became the most important city in the world in the publishing industry, allowing printing and spreading the first handbooks about double-entry bookkeeping and merchant studies.
The Origins Of Accounting Culture goes beyond the study of Luca Pacioli and tackles in a more organic and holistic way the social and economic conditions that allowed the accounting culture to spread in Venice. This book will be a vital resource to academics and researchers in the fields of Accounting, Accounting History, Economic Development and related disciplines.