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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.
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.
This book is a timely addition to the fast-growing international
debate on Integrated Reporting, which offers a holistic view of the
evolution and practice of Integrated Reporting. The book covers the
determinants and consequences of Integrated Reporting, as well as
examining some of the most relevant issues (particularly in the
context of the United States) in the debate about Integrated
Reporting.
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