The journal-ledger (Journal-Grand-Livre) was a new and ingenious accounting device invented by Edmond Degrange at the beginning of the 19th century. It deployed a journal plus a ledger blended into one register which is deemed to have contributed to the modernization of the accounting bookkeeping. Indeed, the journal-ledger set forth the “synthetic” double-entry bookkeeping and “synoptic” accounts which finally supplanted the “ana-lytical” double-entry method. Such a device is worth noting insofar as it was diffused throughout scholars and experts and many accounting applications would stem from its logic henceforth. Indeed, further accounting de-vices would employ less registers in order to synthesize the accounts involved, thus retracing the functioning of Degrange’s journal-ledger. The main example of such a fashion in that period is the Logismography by Giuseppe Cerboni, which had been in use for 15 years as the Italian State accounting methodology. This work aims at singling out accounting applications of the journal-ledger, thus focusing on any “derived” features they posit and by comparing the existing similarities/differences between such accounting devices. The work contrib-utes in retrieving the role played by Edmond Degrange in the Italian arena, as he has been neglected from ac-counting historians so far. Moreover it provides a frame of reference of the Italian accounting technique at the beginning of the 20th century. The paper builds upon the examination of accounting works which either had been released in Italy after the invention of the journal-ledger (that is from 1804 to the end of the 19th century) or posited the very technique of such a French device in order to perform comparative analyses. The work opens the door to international comparative analyses.
Il giornalmastro (il Journal-Grand-Livre), un innovativo e geniale registro contabile derivante dalla fusione del libro giornale e del libro mastro inventato da Edmond Degrange ai primi dell’Ottocento, è stato di fondamentale importanza per la modernizzazione della contabilità. Attraverso di esso, infatti Degrange ha aperto la strada all’utilizzo e favorito l’affermazione della partita doppia di tipo “sintetico” e dei conti “sinottici” dopo secoli di adozione della partita doppia di tipo “analitico”. Peraltro, il giornalmastro ha suscitato pure un notevolissimo interesse tra gli studiosi ed i professionisti, tanto che numerose sono le applicazioni contabili apparse nell’Ottocento che si basano sulla sua logica. La possibilità di “sintetizzare” i conti e ridurre il numero dei registri da utilizzare ideata dal Degrange ha spinto infatti molti autori a proporre nuovi procedimenti e congegni contabili basati su un registro di tipo sintetico. In Italia le più importanti applicazioni contabili di quel periodo – fra cui anche la Logismografia di Giuseppe Cerboni, utilizzata per quindici anni come metodologia delle scritture dello Stato italiano – devono la propria esistenza alla rivoluzionaria invenzione del giornalmastro. Scopo del presente lavoro è pertanto quello di individuare le applicazioni contabili che in Italia sono “derivate”, in maniera più o meno evidente, dal giornalmastro, evidenziandone le analogie e le differenze rispetto a quest’ultimo. Ciò ci consente anzitutto di evidenziare il concreto contributo di Edmond Degrange allo sviluppo della tecnica contabile in Italia – contributo che, per lungo tempo, è in realtà stato sottovalutato se non addirittura dimenticato – nonché di “mappare” lo stato della tecnica contabile italiana alle soglie del XX secolo. A tale fine sono state accuratamente esaminate tutte le opere di ragioneria apparse in Italia dalla divulgazione del giornalmastro (avvenuta nel 1804) a tutto il XIX secolo e, per tutte quelle per le quali si è riscontrata una “base” tecnica riconducibile al giornalmastro, è stata poi effettuata un’attenta analisi comparativa. Il lavoro è suscettibile di ulteriori approfondimenti in particolare per quanto riguarda un’analoga indagine in altri Paesi.
Origini e sviluppi del giornalmastro nell'Italia dell'Ottocento
Coronella, Stefano
2019-01-01
Abstract
The journal-ledger (Journal-Grand-Livre) was a new and ingenious accounting device invented by Edmond Degrange at the beginning of the 19th century. It deployed a journal plus a ledger blended into one register which is deemed to have contributed to the modernization of the accounting bookkeeping. Indeed, the journal-ledger set forth the “synthetic” double-entry bookkeeping and “synoptic” accounts which finally supplanted the “ana-lytical” double-entry method. Such a device is worth noting insofar as it was diffused throughout scholars and experts and many accounting applications would stem from its logic henceforth. Indeed, further accounting de-vices would employ less registers in order to synthesize the accounts involved, thus retracing the functioning of Degrange’s journal-ledger. The main example of such a fashion in that period is the Logismography by Giuseppe Cerboni, which had been in use for 15 years as the Italian State accounting methodology. This work aims at singling out accounting applications of the journal-ledger, thus focusing on any “derived” features they posit and by comparing the existing similarities/differences between such accounting devices. The work contrib-utes in retrieving the role played by Edmond Degrange in the Italian arena, as he has been neglected from ac-counting historians so far. Moreover it provides a frame of reference of the Italian accounting technique at the beginning of the 20th century. The paper builds upon the examination of accounting works which either had been released in Italy after the invention of the journal-ledger (that is from 1804 to the end of the 19th century) or posited the very technique of such a French device in order to perform comparative analyses. The work opens the door to international comparative analyses.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.