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From Craft to Institution: Accounting in Italy from the Middle ages to the Early Modern Period
https://doi.org/10.32609/0042-8736-2012-11-135-152
Abstract
The article describes the evolution of accounting from the simple registration technique to economic and social institution in medieval Italy. We used methods of institutional analysis and historical research. It is shown that the institutionalization of accounting had been completed by the XIV century, when it became a system of codified technical standards, scholar discipline and a professional field. We examine the interrelations of this process with business environment, political, social, economic and cultural factors of Italy by the XII—XVI centuries. Stages of institutionalization are outlined.
About the Author
O. Volkova
National Research University Higher School of Economics (St.-Petersburg, Russia)
Russian Federation
Russian Federation
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Review
For citations:
Volkova O. From Craft to Institution: Accounting in Italy from the Middle ages to the Early Modern Period. Voprosy Ekonomiki. 2012;(11):135-152. (In Russ.) https://doi.org/10.32609/0042-8736-2012-11-135-152
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