Accounting History Research in Italy, 1990–2004: An Introduction

Abstract

The recent publication of monographic issues of international journals such as Accounting, Business & Financial History devoted to the development of accounting in different countries bears testimony to the recognition of the importance of, and the increasing interest in, the nature of differences and similarities in accounting throughout the world. This special issue on accounting history in Italy follows on those devoted to France (Parker et al., 1997; Boyns & Nikitin, 2001), the United States of America (Tyson & Fleischman, 2000), Japan (Chiba & Cooke, 2001), Spain (Boyns & Carmona, 2002), China (Lu & Aitken, 2003) and Germany (Evans, 2005). Up till now, the Italian scenario has not been so extensively studied in the international context, unlike those of other countries, with the exception of the international tribute accorded to the Italian founder of double-entry bookkeeping, Fra’ Luca Pacioli (1494). Although accounting history has a notable tradition in Italy (Onida, 1947; Melis, 1950; Giannessi, 1954; Amaduzzi, 2004), only a few contributions can be found in international publications depicting the evolution of accounting and business studies in Italy (Galassi, 1984; Canziani, 1994; Zan, 1994). According to Zan (1994), Italian historiography has traditionally given prominence to the identification of the relevant steps in the development, by Gino Zappa, of ‘Economia Aziendale’ (business economics) – in accordance with the view of a linear progression in Italian accounting history towards this end point. In this way, Italian historiography has enclosed itself in a substantial ‘parochialism’ concerned with the evolutionary picture of the history of Italian business doctrines, a research which has been conducted in a manner which has meant that it has been substantially removed from the international context. Indeed, the bulk of the Italian studies on accounting history, whether in domestic or international publications, have been focused on Gino Zappa’s theory, developed in the 1920s. In particular, papers have examined the extent of the scientific importance of this theory, and by an assessment of Zappa’s key contribution to the development of Italian accounting and business thought (Ferraris Franceschi, 1994; Canziani, 1994; Mattessich & Galassi, 2004).