The Italian And Iberian Influence In Accounting History

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The Italian and Iberian Influence in Accounting History

Michele Bigoni,Warwick Funnell,Professor of Accounting and Public Sector Accountability Warwick Funnell
The Italian and Iberian Influence in Accounting History Book PDF

Author : Michele Bigoni,Warwick Funnell,Professor of Accounting and Public Sector Accountability Warwick Funnell
Publisher : Routledge New Works in Accounting History
Page : 314 pages
File Size : 47,8 Mb
Release : 2019-12-13
Category : Electronic
ISBN : 0367889129

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The Italian and Iberian Influence in Accounting History by Michele Bigoni,Warwick Funnell,Professor of Accounting and Public Sector Accountability Warwick Funnell Pdf

The Italian and Iberian Influence in Accounting History provides compelling evidence of how accounting, when conceived of as a technology rather than simply as a tool to increase efficiency, can work as a means to sustain power relations in different sites, such as the Church, the State or the factory. This book, drawing upon the growing body of work which focuses on Italy and the Iberian Peninsula, demonstrates how accounting practices were effective in the subjugation of single individuals or entire populations, whether Roman Catholic priests, State functionaries, inhabitants of conquered lands or workers. The effectiveness of accounting as a tool of power is linked to its neutral and technical appearance, which makes it difficult for those oppressed and controlled by its practices to oppose it. Its adaptability to different organizational contexts, as documented in The Italian and Iberian Influence in Accounting History, makes it a valuable tool for sustaining existing power relations and reproducing inequalities and exploitation. The Italian and Iberian Influence in Accounting History is vital reading for academics and researchers in the fields of accounting, accounting history, political management and sociology and European history.

The Italian and Iberian Influence in Accounting History

Michele Bigoni,Warwick Funnell
The Italian and Iberian Influence in Accounting History Book PDF

Author : Michele Bigoni,Warwick Funnell
Publisher : Routledge
Page : 304 pages
File Size : 50,5 Mb
Release : 2017-10-02
Category : Business & Economics
ISBN : 9781351675017

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The Italian and Iberian Influence in Accounting History by Michele Bigoni,Warwick Funnell Pdf

The Italian and Iberian Influence in Accounting History provides compelling evidence of how accounting, when conceived of as a technology rather than simply as a tool to increase efficiency, can work as a means to sustain power relations in different sites, such as the Church, the State or the factory. This book, drawing upon the growing body of work which focuses on Italy and the Iberian Peninsula, demonstrates how accounting practices were effective in the subjugation of single individuals or entire populations, whether Roman Catholic priests, State functionaries, inhabitants of conquered lands or workers. The effectiveness of accounting as a tool of power is linked to its neutral and technical appearance, which makes it difficult for those oppressed and controlled by its practices to oppose it. Its adaptability to different organizational contexts, as documented in The Italian and Iberian Influence in Accounting History, makes it a valuable tool for sustaining existing power relations and reproducing inequalities and exploitation. The Italian and Iberian Influence in Accounting History is vital reading for academics and researchers in the fields of accounting, accounting history, political management and sociology and European history.

The Routledge Companion to Accounting History

John Richard Edwards,Stephen P. Walker
The Routledge Companion to Accounting History Book PDF

Author : John Richard Edwards,Stephen P. Walker
Publisher : Routledge
Page : 786 pages
File Size : 41,5 Mb
Release : 2020-04-15
Category : Business & Economics
ISBN : 9781351238861

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The Routledge Companion to Accounting History by John Richard Edwards,Stephen P. Walker Pdf

The Routledge Companion to Accounting History presents a single-volume synthesis of research in this expanding field, exploring and analysing accounting from ancient civilisations to the modern day. No longer perceived as the narrow study of how a mysterious technique was used in past, the scope of accounting history has widened substantially. This revised and updated volume moves beyond the history of accounting technologies, accounting theories and practices and the accountants who applied them. Expert contributors from around the world explore the interfaces between accounting and the economy, society, culture and the polity. Accounting history is shown to offer important insights into such disparate phenomena as the evolution of capitalism, control of labour, gender and family relationships, racial exploitation, the operation of religious organisations, and the functioning of the state. Illuminating the foundation and development of accounting systems, this updated, classic book opens the field to a new generation of accounting scholars and historians around the world.

Accounting for Alcohol

Martin Quinn,João Oliveira
Accounting for Alcohol Book PDF

Author : Martin Quinn,João Oliveira
Publisher : Routledge
Page : 321 pages
File Size : 51,7 Mb
Release : 2018-09-03
Category : Business & Economics
ISBN : 9781351734219

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Accounting for Alcohol by Martin Quinn,João Oliveira Pdf

Consumption of alcohol is a globally ubiquitous, often controversial activity, and business organizations in this sector are of significant social and economic relevance. This book draws on accounting records from the sector to reveal fresh and unique insights into the historic development of the production of alcoholic beverages. Offering a historic overview of the three major areas of the alcohol industry – brewing, distilling and wine – this book reveals the commonalities and differences which are present in the industry, while also highlighting its social impact. The editors bring together contributions from around the world, including Mexico, France, Japan and Ireland, to demonstrate how accounting has developed over time. Offering diverse geographical and historical perspectives, it explores multiple aspects of accounting within the industry, including internal control, earnings management, competition, and regulatory aspects. The fascinating insights into breweries, wineries, spirit distillers, vineyards and other related organizations provides a unique historic perspective of accounting systems, techniques and practices. Drawing on an international range of examples and rich archival material, this valuable research collection will be of great interest to researchers and advanced students of accounting and business history.

Accounting Thought and Practice Reform

Frank Clarke,Graeme William Dean,Martin E Persson
Accounting Thought and Practice Reform Book PDF

Author : Frank Clarke,Graeme William Dean,Martin E Persson
Publisher : Routledge
Page : 276 pages
File Size : 51,9 Mb
Release : 2018-10-09
Category : Business & Economics
ISBN : 9780429808586

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Accounting Thought and Practice Reform by Frank Clarke,Graeme William Dean,Martin E Persson Pdf

Raymond John Chambers was born just over a century ago on 16 November 1917. It is more than fifty years since his first classic, Accounting, Evaluation and Economic Behavior, was published, more than forty since Securities and Obscurities: Reform of the Law of Company Accounts (republished in 1980 as Accounting in Disarray) and over twenty since the unique An Accounting Thesaurus: Five Hundred Years of Accounting. They are drawn upon extensively in this biography of Chambers’ intellectual contributions, as are other of his published works. Importantly, we also analyze archival correspondence not previously examined. While Chambers provided several bibliographical summaries of his work, without the benefits of reviewing and interspersing the text with correspondence materials from the Chambers Archive this study would lack an appreciation of the impact of his early childhood, and nuances related to his practical (including numerous consultancies) and academic experiences. The ‘semi-biographical narrative’ codifies article and editorial length exercises by the authors drawing on parts of the archive related to theory development, measurement and communication. Other parts are also examined. This allows us to respond to those critics who claim his reforms were naive. They further reveal a man of theory and practice, whose theoretical ideas were solidly grounded on observations from his myriad interests and experiences. Many of his practical experiences have not been examined previously. This approach and the first book-length biography differentiates this work from earlier analyses of Chambers’ contribution to the accounting literature. We provide evidence to support the continued push for the reforms he proposed to accepted accounting thought and practice to ensure accounting is the serviceable technology so admired by Pacioli, Da Vinci and many other Renaissance pioneers. It will be of interest to researchers, educators, practitioners and regulators alike.

The Origins of Accounting Culture

Massimo Sargiacomo,Stefano Coronella,Chiara Mio,Ugo Sostero,Roberto Di Pietra
The Origins of Accounting Culture Book PDF

Author : Massimo Sargiacomo,Stefano Coronella,Chiara Mio,Ugo Sostero,Roberto Di Pietra
Publisher : Routledge
Page : 403 pages
File Size : 45,9 Mb
Release : 2018-05-11
Category : Business & Economics
ISBN : 9781351592635

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The Origins of Accounting Culture by Massimo Sargiacomo,Stefano Coronella,Chiara Mio,Ugo Sostero,Roberto Di Pietra Pdf

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.

Accounting for the Holocaust

Warwick Funnell,Michele Bigoni,Erin Twyford
Accounting for the Holocaust Book PDF

Author : Warwick Funnell,Michele Bigoni,Erin Twyford
Publisher : Taylor & Francis
Page : 324 pages
File Size : 50,9 Mb
Release : 2024-06-28
Category : Business & Economics
ISBN : 9781040047057

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Accounting for the Holocaust by Warwick Funnell,Michele Bigoni,Erin Twyford Pdf

Accounting for the Holocaust: Enabling the Final Solution reveals how accounting practices allowed the attempted annihilation of Jews by the German Nazis and the Italian Fascists to be carried out with machine-like efficiency and devoid of any moral considerations. This largely hidden aspect of the Holocaust will allow a wide range of readers, both academic and across many sectors of the general population, to understand how the systematic murder of more than six million Jews was expedited by accounting practices and the information that these produced by allowing the humanity of those killed to be denied when they became mere numbers in a process. Readers will gain a new understanding of how the enactment of the scale of the Holocaust was made possible by the way in which accounting practices as “technologies of death” were used to reduce Jews to a life without value. The numerical calculations, techniques, and reports that constitute accounting practices allowed the systematic murder of Jews to be drained of any considerations that would imply that the numbers and costings were related to prescient human beings. These technologies of death also allowed those who managed and organised the murder of Jews to absolve themselves of the actual killings.

The History and Tradition of Accounting in Italy

David Alexander,Stefano Adamo,Roberto Di Pietra,Roberta Fasiello
The History and Tradition of Accounting in Italy Book PDF

Author : David Alexander,Stefano Adamo,Roberto Di Pietra,Roberta Fasiello
Publisher : Taylor & Francis
Page : 246 pages
File Size : 45,6 Mb
Release : 2017-07-06
Category : Business & Economics
ISBN : 9781317206569

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The History and Tradition of Accounting in Italy by David Alexander,Stefano Adamo,Roberto Di Pietra,Roberta Fasiello Pdf

Italian accounting has a long and honourable tradition of theoretical and applied analysis of the accounting and reporting function, perceived and defined much more broadly than in the Anglo-Saxon tradition. The high point of this perhaps, is the creation of what is known as Economia Aziendale (EA). The antecedents, genesis and later developments are presented here in detail by highly knowledgeable specialists in the field. EA takes as a prerequisite the necessity of the business (entity/azienda) to ensure its own long-run survival. This requires that the necessary resources are retained and preserved, so operating capital maintenance, by definition future-oriented, is essential. It requires a focus on the particular business organization, entity-specific and consistent with today's notion of the business model. Entity-specific information relevant to current and future cash flows is a necessary pre-requisite for ensuring long-run survival, which historical cost accounting, or fair value (being market-specific not entity-specific) satisfactorily achieve. Flexibility of valuation and of reporting, always relevant to the specific asset at the specific time in the specific place, is a necessary condition for effective management. This is exactly the focus of EA and its analysis and tradition. Scholars and advanced students of international regulation and accounting, as well as accounting history, will find this an invaluable guide to a vibrant, scholarly tradition of great practical relevance today.

Accounting and Food

Massimo Sargiacomo,Luciano D'Amico,Roberto Di Pietra
Accounting and Food Book PDF

Author : Massimo Sargiacomo,Luciano D'Amico,Roberto Di Pietra
Publisher : Routledge
Page : 404 pages
File Size : 53,7 Mb
Release : 2016-03-02
Category : Business & Economics
ISBN : 9781317228431

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Accounting and Food by Massimo Sargiacomo,Luciano D'Amico,Roberto Di Pietra Pdf

The interrelations between accounting and food have been hitherto neglected at an international level. This regret is particularly meaningful with regards to Italy, where 'Food', besides being a physiological need to satisfy, is one of the main pillars of the 'Made in Italy' Industry, and the so-called Italian life-style, which has become a part of the popular culture. Accounting and Food seeks to explore the accounting, business and financial history of some of the most prestigious Italian food producers. Moreover, given that "Food" has been at the center of production and trade throughout the history of mankind, food production and commerce will be investigated from the critical angles of accounting, accountants and merchants. Relatedly, the interconnected history of the Food fairs and expositions of the major Italian trade centers will be also unveiled. Accounting and Food examines the role of accounting, accountants and merchants in food production and international trade (e.g., grain, wine, etc...) as well as considering the history of food producers, paying particular attention to the role played by women entrepreneurs over time. Finally the book explores the interrelations of accounting, food and state, local authorities and social institutions, in particular in so far these latter institutions were involved in the Political economy, regulation, allocation and distribution of food to populations and societies. Accounting and Food will be of particular interest to researches and scholars in the field of accounting history but also to those working in the areas of regional development, regional economics, food and sociology and other related disciplines.

History of Universities

Mordechai Feingold
History of Universities Book PDF

Author : Mordechai Feingold
Publisher : Oxford University Press
Page : 316 pages
File Size : 48,7 Mb
Release : 2008-08-28
Category : Education
ISBN : 9780199541041

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History of Universities by Mordechai Feingold Pdf

Volume XXIII/1 of History of Universities contains the customary mix of learned articles, book reviews, conference reports, and bibliographical information, which makes this publication an indispensable tool for the historian of higher education. It offers a lively combination of original research and invaluable reference material.

Accounting History from the Renaissance to the Present

T. A. Lee,Ashton C. Bishop,Robert Henry Parker
Accounting History from the Renaissance to the Present Book PDF

Author : T. A. Lee,Ashton C. Bishop,Robert Henry Parker
Publisher : Unknown
Page : 0 pages
File Size : 55,8 Mb
Release : 2016
Category : Accountants
ISBN : 1138988243

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Accounting History from the Renaissance to the Present by T. A. Lee,Ashton C. Bishop,Robert Henry Parker Pdf

Papers from a 1994 seminar celebrate five hundred years of Luca Pacioli's influence on accounting, presenting broad reviews of historical developments from the 1600s to the present. Topics include a recent history of financial reporting in the UK and the US; a history of management accounting; the.

The Arthur of the Iberians

David Hook
The Arthur of the Iberians Book PDF

Author : David Hook
Publisher : University of Wales Press
Page : 549 pages
File Size : 51,5 Mb
Release : 2015-06-15
Category : Literary Criticism
ISBN : 9781783162420

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The Arthur of the Iberians by David Hook Pdf

This book fills the Iberian linguistic and geographical gap in Arthurian studies, replacing the now-outdated work by William J. Entwistle (1925). It covers Arthurian material in all the major Peninsular Romance languages (Spanish, Portuguese, Catalan, Galician); it follows the spread of Arthurian material overseas with the seaborne expansion of Spain and Portugal from Iberia into America and Asia in the fifteenth and sixteenth centuries; and, as well as examining the specifically Arthurian texts themselves, it traces the continued influence of the medieval Arthurian material and its impact on the society, literature and culture of the Golden Age and beyond, including its presence in Don Quixote, the influential Spanish Arthurian-inspired romance Amadís de Gaula, and in Spanish ballads. Such was its influence that we find an indigenous American woman called ‘Iseo’ (Iseult); and an Arthurian story appeared in an indigenous language of the Philippines, Tagalog, as late as the nineteenth and early twentieth centuries.

Equity Capital

Geoffrey Poitras
Equity Capital Book PDF

Author : Geoffrey Poitras
Publisher : Routledge
Page : 550 pages
File Size : 41,8 Mb
Release : 2016-04-20
Category : Business & Economics
ISBN : 9781317591030

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Equity Capital by Geoffrey Poitras Pdf

Capitalism is historically pervasive. Despite attempts through the centuries to suppress or control the private ownership of commercial assets, production and trade for profit has survived and, ultimately, flourished. Against this backdrop, accounting provides a fundamental insight: the ‘value’ of physical and intangible capital assets that are used in production is identically equal to the sum of the debt liabilities and equity capital that are used to finance those assets. In modern times, this appears as the balance sheet relationship. In determining the ‘value’ of items on the balance sheet, equity capital appears as a residual calculated as the difference between the ‘value’ of assets and liabilities. Through the centuries, the organization of capitalist activities has changed considerably, dramatically impacting the methods used to value, trade and organize equity capital. To reflect these changes, this book is divided into four parts that roughly correspond to major historical changes in equity capital organization. The first part of this book examines the rudimentary commercial ventures that characterized trading for profit from ancient times until the contributions of the medieval scholastics that affirmed the moral value of equity capital. The second part deals with the evolution of equity capital organization used in seaborne trade of the medieval and Renaissance Italian city states and in the early colonization ventures of western European powers and ends with the emergence in the market for tradeable equity capital shares during the 17th century. The third part begins with the 1719-1720 Mississippi scheme and South Sea bubbles in northern Europe and continues to cover the transition from joint stock companies to limited liability corporations with autonomous shares in England, America and France during the 19th century. This part ends with a fundamental transition in the social conception of equity capital from a concern with equity capital organization to the problem of determining value. The final part is concerned with the evolving valuation and management of equity capital from the 1920s to the present. This period includes the improvement corporate accounting for publicly traded shares engendered by the Great Depression that has facilitated the use of ‘value investing’ techniques and the conflicting emergence of portfolio management methods of modern Finance. Equity Capital is aimed at providing material relevant for academic presentations of equity valuation history and methods, and is targeted at researchers, academics, students and professionals alike.

Encounters Old and New in World History

Alan Karras,Laura J. Mitchell
Encounters Old and New in World History Book PDF

Author : Alan Karras,Laura J. Mitchell
Publisher : University of Hawaii Press
Page : 209 pages
File Size : 46,6 Mb
Release : 2017-06-30
Category : History
ISBN : 9780824866129

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Encounters Old and New in World History by Alan Karras,Laura J. Mitchell Pdf

This collection of essays asserts the specific value of world history research and teaching, showing how the field contributes to the larger historical profession and offering concrete suggestions to develop more interaction between the academy and the public. The twelve contributors, each with their own academic areas of interest, are experienced scholars and classroom teachers. Uniting them together in this volume is their professional relationship with Jerry H. Bentley (1949–2012). This shared connection served as a catalyst to showcase Bentley’s enduring legacy: a commitment to investigating large-scale questions with detailed empirical evidence that explains the human condition—documenting both patterns of similarity and difference in ways that account for regional and temporal variations. The volume continues Bentley’s meticulous attention to world historical methods: focus on scale, cross-cultural encounter, comparison, periodization, critical geography, and interdisciplinarity. Encounters Old and New in World History responds to provocations that Jerry Bentley tendered in his scholarship and through his professional activities. Contributors interrogate the institutional settings, disciplinary proclivities, methodological choices, and diverse source bases of world history research and teaching. Several essays address the ways in which present-day concerns influence research on local and global scales. Other essays pay particular attention to the production and circulation of knowledge across regional, temporal, and class boundaries, as well as between the academy and the wider public. Claiming the centrality of globally informed and focused approaches to historical inquiry, researchers continue the conversations that Bentley carried on through his own scholarship, teaching, editing of the Journal of World History, participating in public forums, and contributing to public discussions about the place of history in understanding today’s global integration. The stakes involved in asking questions about the shared history of humankind continue to increase in the current era of intensified globalization. It is incumbent upon scholars with the skills to work across linguistic, geographic, temporal, and disciplinary boundaries to show the ways that cross-cultural encounters happened historically, and to point out how such interactions play out in the institutions, classrooms, and public debates where historical interpretations are created and shared.

The Spanish Presence in Sixteenth-Century Italy

Dr Miles Pattenden,Dr Piers Baker-Bates
The Spanish Presence in Sixteenth Century Italy Book PDF

Author : Dr Miles Pattenden,Dr Piers Baker-Bates
Publisher : Ashgate Publishing, Ltd.
Page : 461 pages
File Size : 53,7 Mb
Release : 2015-01-28
Category : Art
ISBN : 9781472441515

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The Spanish Presence in Sixteenth-Century Italy by Dr Miles Pattenden,Dr Piers Baker-Bates Pdf

The essays collected here evaluate the broad range of contexts in which Spaniards were present in early modern Italy. They consider diplomacy, sanctity, art, politics and even popular verse. Each essay excavates how Italians who came into contact with the Spanish crown’s power perceived and interacted with the wider range of identities brought amongst them by its servants and subjects. Together they demonstrate what influenced and what determined Italians’ responses to Spain; they show Spanish Italy in its full transcultural glory and how its inhabitants projected its culture - throughout the sixteenth century and beyond.