The Origins of Accounting Culture The Venetian Connection

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.

SECTION 1: ACCOUNTING TREATISES Chapter 1 The Venetian treatises: a frame Stefano Coronella and Lucrezia Santaniello Chapter 2 A Venetian treatise before Pacioli by Marino de Raphaeli Alan Sangster Chapter 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) Libero Mario Mari and Francesca Picciaia Chapter 4 Giovanni Antonio Moschetti’s Universal Trattato: an unexplored contribution to accounting theory and practice Michele Bigoni, Tania Aloisi, Warwick Funnell, Gianluca Risaliti and Roberto Verona Chapter 5 Bookkeeping Treatises in Seventeenth Century Venice: The contributions of Francesco Garatti (1686-1688) Valerio Antonelli, Raffaele D’Alessio and Emanuela Mattia Cafaro Chapter 6 Niccolò D’Anastasio and his "Scrittura doppia ridotta scienza" Fabio Caputo, Stefano Coronella, Rossella Leopizzi and Andrea Venturelli. SECTION 2: COMPANIES Chapter 7 Accounting and Power relationships at the origin of the Venetian Hospital of S Giovanni e Paolo Roberto Di Pietra and Salvatore Russo Chapter 8 Managing the largest printing business in Europe: The Remondini in Bassano (17th to 19th century) Carlo Marcon, Giovanni Favero, Ugo Sostero Chapter 9 Carive’s Accounting System: An Evolutionary Perspective on its Early Years Moreno Mancin, Carlo Marcon, Marco Fasan and Michele D’Alessandro Chapter 10 Firm, Industry and Institutional Dimensions of the Glassmaking Industry in Venice: The Case of Barovier & Toso Chiara Mio and Marco Fasan Chapter 11 Accounting and the Venetian Merchants Chiara Saccon, David Alexander Chapter 12 The fraudulent investor: an accounting investigation on a Venetian manufactory, 1778-1784. Marisa Agostini, Cella Riccardo and Giovanni Favero SECTION 3: ACCOUNTING EDUCATION Chapter 13 Education and Bookkeeping in XV century Venice: A revisitation and some interdisciplinary insights Laura Girella and Michela Cordazzo Chapter 14 The rise of a culture of planning and control: The case of Scuola Grande di San Rocco in the XVI century Maria Lusiani, Marco Vedovato and Chiara Pancot Chapter 15 Al nome de Dio e bon guadagno – Pacioli, Venice, Education and Bookkeeping Alan Sangster Chapter 16 Accounting History and Accounting Education: The Venetian Arsenale Connection Anne-Christine Frandsen and Keith Hoskin Chapter 17 Fabio Besta: Accounting Education and Accounting History Dissemination Massimo Sargiacomo, Stefania Servalli and Paolo Andrei Chapter 18 Historical origins and evolution of Small and Medium Practices in the Northeast of the Italian peninsula Agostini Marisa, Cordazzo Michela, Saccon Chiara

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