The present work aims to illustrate the contribution of the authors of the early nineteenth century to the creation of scientific accounting (“ragioneria scientifica”). The beginning of this process, completed by Fabio Besta at the end of the century, is usually attributed to Francesco Villa who, first, split double entry bookkeeping from management. However, we wonder whether other scholars have somehow created the conditions for the subsequent affirmation of “ragioneria scientifica” before the unification of Italy and so characterizing themselves as precursors. For this purpose the contents of all volumes (sixty-two) focused, entirely or partially, on accountancy published between 1801 and 1860 have been carefully analyzed. The reading of these volumes helped to identify, in some of them, traits of originality and innovativeness which can be considered as forerunners of scientific accounting. In fact, in addition to well-known contribution of Francesco Villa, five scholars – Niccolò D’Anastasio (1803), Giuseppe Bornaccini (1818), Luigi Bortolotti (1822), Giuseppe Baccarini (1837) and Lodovico Giuseppe Crippa (1838-1839) – have anticipated important elements concerning: 1) the theory of accounts; 2) the broadering of the boundaries of the discipline; 3) the study of accounting history. All these elements will be consolidated at the end of XIX century expecially by Fabio Besta.
|Titolo:||I precursori della ragioneria scientifica: gli studiosi italiani del primo Ottocento|
|Data di pubblicazione:||2017|
|Appare nelle tipologie:||1.1 Articolo in rivista|