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An Analysis of Publishing Patterns in

Accounting History Research in Italy, 19902004
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Lino Cinquini
Alessandro Marelli
Scuola Superiore Sant'Anna
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Lino Cinquini(*)
SantAnna School of Advanced Studies
Andrea Tenucci
University of Pisa
Alessandro Marelli
University of Trento
An Analysis of Publishing Patterns

in Accounting
History Research in Italy, 1990-2004
(*) Corresponding author
IN-SAT Working Paper
IN-SAT Laboratory
Piazza Martiri della Libert,33
56127 Pisa (Italy)
Phone: +39 050 883 805
Fax: +39 050 883 839
Scuola Superiore SantAnna
An Analysis of Publishing Patterns in Accounting

History Research in Italy, 1990-2004
Lino Cinquini(*)
SantAnna School of Advanced Studies
Piazza Martiri della Libert, 33
56127 Pisa
Tel.: +39 050 883320
l.cinquini@sssup.it
Alessandro Marelli
Andrea Tenucci
University of Teramo
Dipartimento di Teoria dei sistemi e
delle organizzazioni
Loc. Coste Sant'Agostino
64100 Teramo
Tel.: + 39 0861 266348-347
amarelli@unite.it
University of Pisa
Dipartimento di Economia Aziendale
"E. Giannessi"
Via C. Ridolfi, 10
56124 Pisa
Tel: + 39 050 2216282
tenucci@ec.unipi.it
(*) Corresponding author
Abstract
In the last decade an increasing number of analysis and researches in Accounting History
literature have been carried on to classify historical research paths; the researches have
provided maps of the variety of approaches and issues of Accounting History in different
geographic al settings and have contributed to develop an international comparison in the field of
Accounting History Research (AHR) (Carmona and Zan, 2002; Carmona, 2004). This paper
develops these topics in the Italian context through a study concerning the development of
AHR in the last fifteen years.
The research considers contributions deriving from Italian Authors published in International
and National specialist and general accounting journals and includes also papers presented and
published in the proceedings of the biannual SISR (Societ Italiana di Storia della Ragioneria)
Congress and in the Congress celebrating five hundred years from the publication of Paciolis
Summa hold in Venice in 1994.
The findings regard the trends of publications during the period 1990-2004 from a quantitative
and qualitative perspective, based on different dimensions, the dynamic of change in Italian
AHR and its possible limitations, especially from an international perspective, attempting some
causal interpretations.
Acknowledgements
Preliminary version of this paper has been presented in the 4th EIASM Workshop on
Management & Accounting in Historical Perspective (Bologna, Italy - December 16-17 2005).
The authors are grateful to Salvador Carmona (Instituto de Empresa Business School), Garry
Carnegie (Melbourne University Private) and Stephen Walker (University of Cardiff) for their
comments and suggestions.
1. INTRODUCTION
Since the Nineties, many world-class scholars of accounting history have
considered extending the research work, the cultural and philosophical frameworks and
the details of the publications in many different respects (journals, authorship, focus of
research) regarding the people who have carried out research in this field.
A reflection on the way such research work is developing is useful, not only to
rearrange the fruits of the increasing scientific production of the subject according to
some historiographic genres, but for other purposes which share the same sensitivity in
sensing trends and opportunities for fruitful developments in the area of historical
business studies (Walker, 2005).
Some years ago, this focus, as explained below, began to appear in international
journals of accounting history, with reference to the trends and character of the
publications collected over time, for spatial and temporal comparisons.
Consistently with such research works, this paper will go into the details of some
features of the Italian accounting history studies carried out in the last 15 years, based
on a significant although incomplete database of publications over such time span.
Similarly to what has already been done internationally, the goal is to provide a
reference framework from a time-related perspective and make a few comments on
some significant aspects brought to light by the survey, such as the subject, the timerelated focus and the methods for the conduction of such research works.
The first section of the paper is a study of the main international research studies
that have been conducted from such a perspective and the results of these studies. It
presents the research model used for studying the Italian publications and the
boundaries of such study: the spatial boundaries (the reviewed papers of research into
accounting history), the time boundaries (the reviewed time span) and the selected
dimension of the study. This will be followed by a description of the main subjects that
have been addressed by each category. Subsequently, it will discuss the main results of
the study. The paper will be closed by a final discussion on the possible interpretation of
the results.
2. RESEARCH INTO ACCOUNTING HISTORY SINCE THE NINETIES: AN

INTERNATIONAL PERSPECTIVE
A recent article by Fleischman and Radcliffe (2005) outlining the developments of
accounting history literature during the Nineties defines this decade as the Roaring
Years of accounting history (The roaring nineties), for the thriving of new research
opportunities that have cropped up at the end of the last century. The production of
accounting history research (AHR) works has not just increased in quantity but also,
and above all, in quality. Some research works have highlighted the process of change
and differentiation of the historiographic approach (traditional vs. critical) and
research paradigms (neoclassic, Foucaldian and Marxist) within which the AngloSaxon production of accounting history has found some place since the Nineties,
thereby opening new space to the interpretation of the role of such studies and the
possible scope of their developments (Parker, 1997; Fleischman and Radcliffe, 2005).
The spreading of the perspective of a new accounting history, breaking away from the
traditional evolutionary approach which reads the past in the light of the present, looks
for deep interactions with space and time in which accounting develops, and above all
the ability of accounting to transform social relations (Miller et al., 1991; Miller and
Napier, 1993).
Interest in historiographic studies about the features of accounting history
publications is therefore associated with the powerful development that such field of
study has gone through since the Nineties. The historiographic studies that have
addressed such subject on an international scale have found many explanations and
therefore many analytical approaches. With a view to an international comparison,
Carnegie and Potter (2000) have shown the features of the publications on the main
specialist journals (Accounting Business and Financial History, Accounting Historians
Journal, Accounting History) for the period 1996-1999, using a classification of subjects
and approaches that had already been used in a paper by Carnegie and Napier (1996).
The latter found seven major areas in which AHR works can be classed: historical
studies of companies, based on documents that have survived; use of accounting records
in business history research works, biographies of reputable experts, prosopographies,
i.e. the study of the features shared by groups of historical players, which may help shed
light on their value systems (social and family backgrounds, careers, religious and
political affiliations), history of institutions related to the accounting profession, public
accounting, international comparative accounting history, aimed at highlighting the
cultural diversity of the reviewed settings. The picture offered by Carnegie and Potters
study substantiates the prevalence of Anglo-Saxon papers and shows a local
concentration of publications, in the sense of a close correlation between the nationality
of the Authors and that of the journal; in addition, a close connection seems to exist
between the Authors geographical origin and the subject of the study, while the mostfrequently studied historical ages result to be the XIX and the XX centuries1 .
The existence of dominant trends and, accordingly, the development potentials
of the historical studies in areas that had been scarcely considered so far are more
clearly documented in other studies. Some papers (Carmona et al., 1999; Carmona,
2004) showed how the prevalence of research works from the Anglo-Saxon world in
general accounting studies finds an essential determinant in the language barrier, since
Anglo-Saxon researchers benefit from the substantial advantage of being able to write in
the language that is the universally-accepted medium for the dissemination of research
in business and accounting2 . As to accounting history, Carmona (2004) conducted a
research on papers that had been presented at international conferences or published in
journals in the Nineties, which shows that 91% of these Authors were Anglo-Saxon
(just 3% were French, 2% Spanish, 1% Italian), that these papers focussed on AngloAmerican research subjects and areas, and that 72% of them studied subjects connected
with the period 1850-1945, i.e. the development of Western capitalism. The extension
of the Authors survey to papers and publications in Spain, Portugal and Italy shows
instead that in the Nineties the scenario of studies was far richer and more varied in
terms of subjects, objects and reference periods than the one shown just by the
international accredited meetings and journals.
With respect to the problem of the dominance of Anglo-Saxon mainstream,
other research works have focussed on the variety of the research works and
approaches (Carmona and Zan, 2002), i.e. the need for a pluralist approach that may
enrich the contribution given by accounting history to knowledge on a spatial scale, i.e.
1
This research has been also extended to a gender analysis, by examining the participation of women in
the development of the specialist international accounting history literature: see Carnegie, McWatters and
Potter, 2003.
2
For comments on this, also see Parker 1993.
in specific and unusual contexts (e.g. churches and non-profit agencies) as well as on a
time scale through research works that are more focussed on pre-industrial periods. The
significance of such research works is corroborated by the fact some of them have
supplied elements for the forging of important assumptions, such as for instance those
that concern the origin of cost accounting, which in mainstream has been closely
connected with industrial development and its competitive scenarios, whose existence
and significance have instead been proven in early industrial and monopolistic settings
(e.g. Hoskin and Zan, 1996; Carmona et al., 1997).
The acknowledgement of and the increasing interest in the wide range of
geographical origins of the historical papers are proven by the recent publication of
monographic issues (Special Issues) of international journals on specific countries3 and
the presence of some historiographic papers focussed on the development of accounting
history in some specific countries (e.g. in Spain: Hernndez Esteve, 1995).
As to the approach considered, i.e. research into historical studies on business
subjects, the Italian scenario has not been so extensively studied, unlike other
international scenarios. In this respect, one of the most outstanding studies on
accounting history in Italy is the one by Zan (1994), published in The European
Accounting Review, a paper that acknowledges an increasing interest in the variety of
national traditions in business studies that we addressed before. In view of the
development of the journals and considerations we will address in the paper, some of
the conclusions of this article sound interesting for the opportunities they offer of
making comparisons. We are talking in particular of the considerations on the poor
attention paid by the Italian accounting Scholars to the historical study of accounting
practices and therefore their use of research based on archival documents from the XVI
century onwards, unlike what can be found in accounting history studies focussed on
earlier centuries; in this respect, the Author found that Italian Scholars mostly tended, as
to the latest centuries, to conduct rather a history of accounting thought, mostly based
on the study of works by different Authors (Zan, 1994: pp. 258 and 294)4 .
3. THE STUDY OF ACCOUNTING HISTORY RESEARCH (AHR) IN ITALY:

THE ADOPTED APPROACH
In the light of these considerations, it is interesting to conduct a research into the
scientific production of accounting history in Italy, which has a specific tradition in the
development of accountancy and historical accounting studies, in the attempt to find
elements of discontinuity and differentiation with similar experiences conducted
internationally. The adopted approach of analysis helps understand the changes that
occurred in the last decade and the possible trends of future development. Thus our
research follows the footsteps of the studies, which have already been conducted
internationally, to study the spreading and development of research into accounting
3
For instance, United States (ABFH 10:2 July 2000), Japan (ABFH 11:3 November 2001), Spain (ABFH
12:2 July 2002).
4
The above-mentioned article by Zan is wide and far-ranging and offers many cues for a critical analysis
of Italian accounting history, in particular the purpose that studies on the evolution of the doctrine seem
to have compared with Zappas business management prospect (a linear and cumulative view of the
progress of accounting knowledge over time, of a very positivist vein p. 294) and poor propensity to
set the developments of the XX-century business management philosophy in the context of a wider
international scenario. However, the purpose of this research, due to the stage of development in which it
is set and the limits that will be stated, does not provide for a deeper analysis and comparison regarding
such interpretation.
history at an international level. A suitable selection of the criteria for the study enabled
us to engage in a research work that can be compared with other works conducted by
Scholars of other countries5 . However, Carnegie and Potters (2000) and Carmonas
(2004) studies are those that have most inspired this draft, and some changes have been
made to the framework in order to highlight the distinctive features of the Italian
scientific production.
The main criteria adopted are:
q
a set of criteria providing the definition and the collection of the sample for the
study, i.e. the ways in which the publications have been collected and the database
has been set up;
q
a set of criteria leading to the selection of the interpretations of the database, as
found before, and to the definition of the dimension or prospects of the study.
The first set of criteria includes:
1. Period considered for the collection of accounting history articles, so that the
sample is defined taking into consideration a specific period under examination;
2. Sources of articles: a specific number of journals has been defined to collect
units to include in the database to be examined;
3. Setting, i.e. the geographical area of reference for the conduction of the study in
accounting history;
4. Dimension of authorship, the Authors affiliation with professional bodies,
institutions and/or countries (location of the Authors sector/institution);
5. Database classing method, i.e. the method of research that has been chosen for
selecting and classing the publications.
In the second set of criteria, scientific papers have been examined to the following
extent:
1. the subject of research, with special reference to:
a. the context: the phenomenon that is the subject of the historical study;
b. the focus: main sub-disciplines of accounting identified in accounting
history publications;
2. the observation period: the historical period in which the subject of the
publication is placed;
3. Prevailing evidences used in the research: the sources of knowledge, that is the
basis of the research works and publications.
4. THE SELECTION OF PUBLICATIONS

4.1 The time period
The need to conduct historiographic studies on accounting history publications has
come more powerfully to the fore in the Nineties, in response to a new increase in
productions on the subjects and as part of an increasing number of opportunities for
exchanges of experiences across Europe. Fleischman and Radcliffe (2005) underlined
this period defining it as the Roaring Years of AHR.
Traditionally there are several reasons for the increased interest in accounting
history studies (Carnegie and Napier, 1996):
5
For instance: Carnegie and Potter, 2000; Carmona, 2004; Carmona and Zan, 2002; Zan, 1994; Boyns
and Carmona, 2002; Walker, 2005; Silva de Serra Faria, 2005.
q
q
the need to supply professionals with a status which is rooted in the past and is
related with the development of civilisation,
the opportunity given by the study of accounting history in enhancing the
understanding of the present and perhaps open new areas for an understanding of
its future developments,
the opportunity, in agreement with more recent lines of research, offered by such
research to give explanations, starting from the theories argued by different
scientific domains (sociology, psychology, philosophy) for highlighting the nature
of accounting as a cultural and not just a technical phenomenon.
AHR has become more and more prominent also in Italy. For these reasons the
study is focalised on a time span that starts in 1990 and ends with publications issued in
2004. Although it seems to be a comparatively short period, it includes important new
initiatives (biannual SISR Congress) and sees the action of important academic
playmakers (Italian Universities such as Venice, Siena, Pisa, Florence) to propel AHR
in the national network of scholars.
In relation to the growing production of AHR in Italy, there is an interest in
analysing the changes and understanding the phenomenon comparing the local trends
with evidence highlighted abroad.
The limits of such an approach lie above all in the time span considered and the
extension of the sources used; however, in our opinion it is effective to exam the
research and publishing patterns developed by Italian Authors in this critical period of
change. In our research, the work is methodologically facilitated because the time span
selected covers periods that have been more frequently studied in the international
context6 and we witness the process of internationalisation of AHR, where a key role
has been played by the international specialist journals published in English. The
decision, therefore, is to enrich and supplement the mentioned international works with
the results of the experience gained by the Italian academia and to examine the role of
local playmakers in the internationalisation of Italian AHR .
4.2 Sources, settings and authorship
The sources, the geographical area of reference of the accounting history studies
and the Authors affiliation are the basic criteria for the collection of a more consistent
and more significant database for interpreting the development of such studies in Italy7 .
Such interest is further strengthened by the will to measure, after ten years, the level and
6
Studies aimed at examining a time span like ours are developing in other European countries: in
particular, Carnegie and Potter (2000) have focussed their paper on the period 1996-1999, Boyns and
Carmona (2002) have looked at works from the period 1996-2001; Carmona and Zan (2002) specifically
examined a selection of historical articles published in a special section of the European Accounting
Review in 2002, while, later on, Carmona (2004) examined works from the ten-year period 1990-1999,
Walker (2005), in the attempt to extend the examination of information to a broader time span to test the
assumptions made by the previous papers, selected writings published between 1954 and 2002, lastly the
paper of Ana Rita Silva de Serra Faria, presented at The 4th Accounting History International
Conference, September, 7-9, 2005 Braga, Portugal, which went into the details of the scientific
production of accounting history in Portugal.
7
The study considers only the publications that had Italy as geographical area of reference and that had
been presented by Italian Authors. The cognitive objectives of this study led us to add to the database
Italian authors working in both Italian and foreign universities. Such decision has been essential in order
to have a better understanding of the way Scholars whose scientific training and experience have taken
place mostly in Italy have helped spread the knowledge of Italian Accounting History.
methods of dissemination, both nationally and internationally, of the scientific papers of

accounting history produced by Italians (Zan, 1994). Other Scholars (Carnegie and
Potter, 2000: pp. 181-182) have instead started by only examining a specific selection of
journals and studying how the publications could be classed by authorship; for this
reason, they considered the nationality of the institutes in which the Authors worked at
the time of publication (for instance, universities, public and/or private research centres,
other bodies, and so on).
Thus a database of 258 publications considering the time span 1990-2004, the
Italian nationality of the Authors and the contents associated with our country has been
collected from the following sources (Tables 4.1 and 4.2):
q
ISJ = International Specialist History Journals: ABFH - Accounting Business and
Financial History; AHJ The Accounting Historians Journal; AH - Accounting
History;
q
IGAJ = International General Accounting Journals (published in English): we
selected a set of major accounting research journals in which also Accounting
History papers are published: A - Abacus; AAAJ - Accounting, Auditing and
Accountability Journal; ABR -Accounting and Business Research; AOS Accounting, Organizations and Society; TAR - The Accounting Review; CAR Contemporary Accounting Research; CPA - Critical Perspectives on Accounting;
EAR - European Accounting Review; JMAR - Journal of Management
Accounting Research; MAR - Management Accounting Research;
q
NSJ = National Specialist History Journals (both in business and accounting):
Contabilit e Cultura Aziendale; Imprese e Storia; Annali di storia dell'impresa;
q
NGAJ = National General Accounting Journals in which are included also
accounting history studies published in Italian8 : Il pensiero economico italiano;
Rivista dei Dottori Commercialisti; RIREA Rivista Italiana di Ragioneria e di
Economia Aziendale; Economia Aziendale (a journal which deals with Business
Administration, published in English);
q
PPC = Published Proceedings of Accounting History Conferences: the biennial
meetings organised by SISR - Societ Italiana di Storia della Ragioneria9 , and the
8
The only exception is the business management review in English.

The Societ Italiana di Storia della Ragioneria was born under the aegis of the Comit International
des Historiens de la Comptabilit (Belgium), of the Institut Francais des Historiens Comptables
(France) of the Accounting History Society (Great Britain), of the Academy of Accounting
Historians (USA) and the Accounting History Association (Japan), on the occasion of the IV
International Meeting of Accounting History, held in Pisa in August 1984, and is based in Pis a.
The mission of the Association includes:
The purpose of the Association is to promote studies and research works related to Accounting History,
to work in the search, preservation, publication and illustration of the relevant historical materials, to
spread the knowledge of Accounting history, to organise meetings and conferences. The Society believes
that its institutional task cannot disregard historical research, which, within academia as well as university
and advanced cultural research centres, can rely on a high potential of intellectual resources. Promoting
historical research means increasing the wealth of knowledge, although already wide, by investigating
many materials unique in the world that are still to be discovered or to be published or to be
reappraised from the perspective of new interpretations. It means boosting the process of crossdisciplinary harmonisation by strengthening the principles that defend the unity of economic and business
studies. A lot of benefit can be given, to this end, by the spreading, in Italian universities, of the discipline
of accounting history as a subject preliminary to the study of business disciplines. The young can thus
understand the ideal values, borne by the culture and the noble profession of the accountant. But
certainly a very advanced and qualified trait of the proposed mission lies in the shift from documental
historical research to research into the history of the companies for the high semiological value one can
produce. The history of the companies, read through the mirror of accountancy, but reviewed and
interpreted with the sense of todays culture, can substantially help develop the knowledge of the
9
International Conference for the celebration of Fr Luca Pacioli held in Venice

(1994).
Table 4.1 Analysis of articles by source
Source
ISJ
IGAJ
NSJ
NGAJ
PPC
Total
No
4
4
27
81
142
258
%
1.6%
1.6%
10.5%
31.4%
55.0%
100.0%
Key to symbols:
ISJ = International Specialist History Journals
IGAJ = International General Accounting Journals
NSJ = National Specialist History Journals
NGAJ = National General Accounting Journals
PPC = Published Proceedings of Accounting History Conferences
Table 4.2 Articles classed by journals

Sources
Years considered
No.
in the sample
Journals
ISJ Accounting Business and Financial History

(tot. 4) (ABFH)
The Accounting Historians Journal (AHJ)
Accounting History (AH)
IGAJ Abacus (A)
(tot. 4) Accounting, Auditing and Accountability Journal
(AAAJ)
Accounting and Business Research (ABR)
Accounting, Organizations and Society (AOS)
The Accounting Review (TAR)
Contemporary Accounting Research (CAR)
Critical Perspectives on Accounting (CPA)
European Accounting Review (EAR)
Journal of Management Accounting Research
(JMAR)
Management Accounting Research (MAR)
NSJ Contabilit e Cultura Aziendale
(tot. 27)
Annali di storia dell'impresa

Imprese e Storia
NGAJ Economia Aziendale (in English)
1990-2004
1990-2004
1996-2004
1990-2004
2
1
1
0
0.8%
0.4%
0.4%
0.0%
1990-2004
1990-2004
1990-2004
1990-2004
1990-2004
1990-2004
1993-2004
0
1
1
0
0
0
2
0.0%
0.4%
0.4%
0.0%
0.0%
0.0%
0.8%
1990-2004
1990-2004
2001-2004
1990-1993/19992004
1990-2004
1990-1995
0
0
22
0.0%
0.0%
8.5%
2
3
5
0.8%
1.2%
1.9%
evolutionary mechanisms that have impacted on the life of the companies in the process of transformation
and adaptation to the new ambient conditions. To conclude, the Societ Italiana di Storia della
Ragioneria is deeply engaged in rediscovering the original values of its culture, from which to draw the
lifeblood for reviving new, more advanced processes of the scientific knowledge of the evolution and
trends of business management studies.
See the website, http://www.sisronline.it/.
(tot. 81)
Il pensiero economico italiano
RIREA
Rivista dei Dottori Commercialisti
PPC
(tot.
142)
Biannual SISR Conference

International Conference to celebrate Fr Luca
Pacioli
1990-2004
1990-2004
1990-2004
1991/1993/1995/19
97/1999/2001/2003
1995
Total
1 0.4%
70 27.1%
5 1.9%
122 47.3%
20
258
7.8%
100.0
%
The results in Table 4.2 are influenced by the decision of excluding both the
monographs and papers presented at meetings but not published. This choice has been
dictated by the desire of having a database that could be more easily comparable with
that of other international Authors. As to the criteria used in similar research works into
the patterns of accounting history publications, we observe however different
behaviours; some Authors have limited their research to those journals that involved
overcoming a refereeing process (Carnegie and Potter, 2000; Carmona and Zan, 2002),
while others have extended their research to include the papers presented at
international meetings and postgraduate theses (Carmona, 2004). The following table
(Table 4.3) summarises the criteria used in the quoted papers that have been considered
significant reference for this paper.
Table 4.3 Different methods adopted to create a sample for analyzing the spreading of
AHR
Authors
Number of
articles
Journal Sources
Referee
Intervention
Carnegie and
Potter (2000)
149
ISJ
YES
410
ISJ
IGAJ
YES AND
NO
IGAJ
YES
Boyns e
Carmona
(2002)
145
ISJ
IGAJ
NSJ
NGAJ
YES AND
NO
Walker (2005)
521
Carmona
(2004)
Carmona and
Zan (2002)
Secondary sources
Research results, notes
and comments
International and
national meetings, other
sources
Research results, book

sections, postgraduate
theses, papers
From the Historical
Abstracts database
The aforesaid criteria not only allowed us to limit the area of relevant publications
and find a significant number of publications but it also made it possible to conduct a
more detailed study of the collected works by studying the abstracts, the texts when
there were no abstracts or when the abstracts did not give sufficient indications for the
aims of the study and the genesis of the historical work. The adopted method is similar
to the one chosen by the other Authors; in addition, the success of the research benefited
significantly by having access to university libraries and websites, which made it easier
to collect the materials, especially international ones.
Finally the choice of the database arises a further consideration: the conference
papers are, more than likely, not subject to refereeing in the usual rigorous way or, if
they are reviewed in some fashion, the standards applied for conference presentations
are typically not to the same level as is the case for the other classes of publication. In
this way it seems to have two main classes of publications - those appearing in journals
and the conference papers. For this reason tables 5.1, 5.2, 5.3 and 5.4 of the following
paragraph keep distinct the journal publications from the complete database. Moreover
it allows to compare the results with previous similar researches mentioned before.
5. ANALYSIS OF PUBLICATIONS
5.1. The dimensions of the analysis: the chosen patterns of AHR in Italy
In AHR, the variety of subjects, in-depth topics, analytical methods, adopted
theories, is very wide: this determines a significant complexity of the analysis, even if,
on the other hand, multicultural and multidisciplinary productions enrich this pathway
of studies (Carmona and Zan, 2002: p. 302).
As mentioned before (sect. 2), some Authors tried to find a possible class pattern
for the scientific papers, according to the subjects and approaches used (Carnegie and
Napier, 1996: pp. 17 and ff.) and, based on this classification, other Authors tried to
organise the study of the writings (Carnegie and Potter, 2000: pp. 183-193). Inspired by
such works but keeping in mind the classifications used also by the recent special
accounting history issues/sections of international journals (Boyns and Carmona, 2002:
pp. 151-153; Carmona and Zan, 2002: pp. 295-299), we tried to organise the contents
provided by the Italian works in different analytical perspectives.
The first one pertains to the phenomenon that is the subject of the historical study, in
other words the context; the second one pertains to the possibility of referring back to a
specific sub-disciplines of accounting through which the context is highlighted, that is
the focus; the third one pertains to the historical period observed; the fourth one pertains
to the analysis of the prevailing research evidences and to their use in carrying on the
historical research.
The aim was to class the contents by distinguishing the contexts phenomena
studied by the Authors that can be classed as follows:
q
Frameworks, i.e. interpretive general patterns related to the historical development
of business management and accounting history and to principles and methods
for historical accounting research;
q
Accounting thinkers, as concerns life and works of the Authors, of course,
pinpointing the analysis of the character of the Scholars scientific productions
during the historical development of the subject-matter;
q
Accounting Profession, concerning the development of the accounting profession
in Italy and other related topics;
q
History of the Italian accounting discipline, i.e. detailed information on the
development of economic and business philosophy in Italy, in connection with
specific historical periods and subjects (accounting tools, principles, concepts);
10
Accounting Practices in organisational context/site, related to the description of

relevant historical accounting issues, based on the study of past accounting
experiences developed in particular organisational context;
Other topics of various contents.
The Accounting Practices group includes more subcategories due to the different
characteristics of the organisations examined, that seemed to be of international interest
(Walker, 2005), such as:
q
Accounting Practices in the Public Sector;
q
Accounting Practices in Enterprises;
q
Accounting Practices in Charities and Non-profit Organisations;
q
Accounting Practices in Churches and Monasteries.
Details of such classifications are listed in table 5.1 and 5.1a.
Table 5.1 Classification of publications by context
Total
Category
Frameworks
Accounting Thinkers
Accounting Profession
History of Accounting
Discipline
Accounting Practices
Other
Total
No.
19
85
16
Journal publications
%
7,4%
32,9%
6,2%
No.
10
48
5
%
8,6%
41,4%
4,3%
53 20,5%
72 27,9%
13
5,0%
100,0%
258
32
20
1
116
27,6%
17,2%
0,9%
100,0%
Table 5.1a Sub-classification of Accounting Practices category

Total
Sub-category within
Accounting Practices
Public Sector
Enterprises
Chairities & Non-Profit
Organisations
Churches & Monasteries
Total
No.
23
30
4
15
%
31,9%
41,7%
5,6%
20,8%
72 100,0%
No.
5
8
%
25 %
40 %
1
6
5%
30 %
100 %
20
A significant concentration of publications can be noticed for the Accounting

thinkers (32.9%), a phenomenon that appears to be even more pronounced than that
found by Carnegie and Potter (2000) and by Walker (2005) in other international
research works. The Accounting Thinkers category appears even more remarkable if
we consider only the journal publications (41,4 %).
As to the possibility of referring back to specific sub-disciplines of accounting, the
analysis in AH publications is complex, so the focus of the research was only on the
distinction between publications that concern accounting records and balance sheets,
where we added studies on the evolution of the double-entry method and the balance
sheet, and the ones concerning historiographic subjects referred to the area of
11
management control and cost accounting. The remaining subjects have been grouped
into a third category, which includes more far-ranging subjects (such as studies on the
evolution of business management) or subjects that cannot be easily referred to any
other category and require further investigation. The intention was to express just a few
categories of subjects that could be easily identified and that could answer to some
questions that have been raised by some Authors in the past (Zan, 1994) about the main
lines of study adopted in Italy.
Table 5.2 Classification of publications by main sub-disciplines of accounting
Total
Type of sub-disciplines
No.
133
21
104
Financial Accounting
Cost & Management Accounting
Other (Not specifiable)
Total
%
51,6%
8,1%
40,3%
258 100,0%
No.
%
58
50,0%
12
10,3%
46
39,7%
116
100,0%
In this case, Table 5.2 shows the clear prevalence of studies referred to accounting
and corporate balance sheets (133, equal to 51.6 %), while, compared with AngloSaxon studies, the works that investigate cost accounting and management accounting
subjects are comparatively fewer (21, equal to 8.1%). No substantial difference emerges
from Table 5.2 when journal publications are considered.
Regarding the identification of the historical period within which the subject of the
study is placed, we identified the reference century and, when the papers referred to
more than one century, we applied a coefficient (fraction of a unit) per century (for
instance, if the work covers a five-century period, a value of 0.2 per century was
applied).
Table 5.3 suggests that the Italian Authors produced studies in a fairly consistent
way in the historical ages ranging from the XVI to the XVIII century, even if our
sample includes, quite reasonably, a higher number of studies from the XIX century
(19.6%) and XX century (40.0%). Nevertheless, compared with the findings of
Carnegie and Potter (2000), scientific production before the XVI century is also
significant in Italy. This peculiarity can be accounted for by the state of a country in
which the double entry-bookkeeping method was originally developed and by the
importance in Italian history, after the fall of Roman Empire, of the period starting with
the 13th century, which involved the development of a thriving trade in Italy, a growing
political and economic power of the Church and of leading Municipalities (Venice,
Pisa, Florence and Siena) and the cultural and political Italian Renaissance: all scenarios
in which the accounting practices developed as a support to administrative practices. Of
such experiences, Italy has plenty of archival evidence, which is increasingly attracting
the Italian accounting historians. The analysis of journal publications underlines an
higher concentration in the 20th century (54,9 %) but a lower in the previous centuries.
12
Table 5.3 Classification of publications by period

Century
pre-12th
12th
13th
14th
15th
16th
17th
18th
19th
20th
Other
Total
Total
No.
4,08
1,50
0,92
8,39
19,59
15,69
12,61
20,30
50,58
103,32
21
258,00
No.
%
1,09
0,9%
0,11
0,1%
0,53
0,5%
4,03
3,5%
6,23
5,4%
6,43
5,5%
3,93
3,4%
3,59
3,1%
17,43
15,0%
63,66
54,9%
9
7,8%
100,0%
116,00
%
1,6%
0,6%
0,4%
3,3%
7,6%
6,1%
4,9%
7,9%
19,6%
40,0%
8,1%
100,0%
Finally the analysis of the prevailing research evidence allows us to classify the
papers, whenever possible, according to the following principles:
q
q
Archival sources when the paper shows results that come from business archives,
Published sources when the paper is mainly conducted by consulting the Authors
works or texts of other Authors who reviewed the Scholar under examination.
Table 5.4 Classification of publications by prevailing research evidences
Prevailing research
evidences
Archival Sources
Published sources
Other
Total
Total
No.
73
97
88
%
28,3%
37,6%
34,1%
258
100,0%
No.
%
23
19,8%
48
41,4%
45
38,8%
116
100,0%
Table 5.4 indirectly corroborates what has been described by the previous tables.
Coherently of what was observed in Table 5.1 about an higher concentration of
Accounting Thinkers in the journal publications, an higher use of Authors biography
is registered in Table 5.4. The spreading trend of the works regarding accounting
practices and the extension of the studies to historical periods before the XVIII century
fuel cognitive surveys that have been carried out with the aid of a research method
based on the search of archival evidence. This is a result, which shows a change in the
course of Italian historical studies that breaks off with the past (Zan, 1994).
5.2 Discontinuities in AHR in Italy (1990-2004)
So far, we have dwelt on a static analysis of the collected papers according to
the aforesaid criteria. Now, it is interesting to examine the contents of the articles from a
dynamic perspective to find evolutions and discontinuities and to interpret any
underlying meaning.
13
As far as the first item is concerned, the findings are listed in table 5.5. At this first
stage, the papers will be distinguished according to three sources of retrieval
(International Journals, National Journals and Conference Proceedings) so that the study
can be developed on a yearly basis.
Table 5.5 Distribution of papers by source and year
No. of articles
Year
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
Total
Average
per year
International
Journals
National
Journals
Total
No.
Total
%
2.3 %
13.2 %
3.9 %
7.8 %
9.7 %
10.1 %
1.2 %
9.3 %
2.7 %
7.8 %
0.0 %
9.7 %
4.7 %
11.6 %
6.2 %
100.0 %
3
1
3
8
6
9
8
13
108
142
6
34
10
20
25
26
3
24
7
20
0
25
12
30
16
258
0.53
7.2
9.47
17.2
6
9
10
5
4
10
3
12
7
6
Conference
Proceedings
25
15
2010
16
12
14
19
21
Average per conference
17.75
Table 5.5 remarks the difficulties to be published in International journal by

Italians. The large amount of Conference proceedings is related to the biennial
organization of SISR conference; these meetings significantly affect the distribution of
the number of publications over the years, which peak in the years in which SISR
conference is held. As to national journals, we found no special noteworthy trend,
except the unexplainable phenomenon of no papers published in the year 2000. On
average, 7 articles of Accounting History a year are published in Italian journals.
Published meeting proceedings (all national SISR meetings, except that of 1994) show
that the Italian business-economic academic community is still keenly interested in
historiographic subjects. On average, approximately 17.75 Accounting History papers
per (national) conference are presented; if we divide the total number of papers
presented at meetings by all of the fifteen years taken as a research reference, an
average value of 9.47 papers a year is obtained. This value relatively increases in
meaning, if it is added to the mean number of the papers in the database published every
year in national or international journals, i.e. a mean indicator of the yearly contribution
10
International conference to celebrate Fr Luca Pacioli held in Venice in 1994. The others are Biennial
SISR conferences.
14
given by Italian Authors to accounting history subjects; such indicator is about 17.2
(deriving from the sum of 0.53, 7.2 and 9.47).
Table 5.6 shows the distribution of papers according to the classification by time
periods (five years) and by subject. This shows a relentless interest in the Accounting
thinkers category, which points out a penchant for the big masters of the past of the
Italian tradition. The highest number of papers (35) in the period 1990-1994 is to be
attributed to the extraordinary conference held in Venice to celebrate Fr Luca Pacioli
on the five hundredth anniversary from the publication of the Paciolis Summa. On that
occasion, 12 papers were presented, which significantly increased the production of that
period. Another interesting aspect is the sudden increase in the number of publications
in the period 2000-2004 about the Accounting profession; such phenomenon could be
accounted for the evolution and internationalisation of the accounting principles
(IAS/IFRS) occurred in the last few years, that may have spurred historical research into
the accounting profession. Actually, since the early 2000 we have been seeing lots of
excitement about the enforcement of the IAS principles by the member states. One last
aspect to highlight is a substantial interest in the study of Accounting practices and its
increasing trend in the last ten years of the analysis.
Table 5.6 Distribution of total contributions by context and time period
Frameworks
History of
Accounting Accounting
Accounting
Accounting
Thinkers Profession
Practices
Disciplines
35
1
33
16
1990-1994
1995-1999
29
2000-2004
21
13
Total
19
85
16
Other Total
4
95
28
80
12
28
83
53
72
13
258
Some worth comments have to be developed regarding the analysis of journal articles
by context and time period showed in table 5.7. Accounting thinkers category
continues to be the widespread recalled category with 48 articles split into the three time
periods in a weak growth trend. The increasing interest in Accounting profession of
the period 2000-2004 has to be probably accounted for the internationalisation of the
accounting principles as mention before. The History of accounting disciplines
category shows an apparently unexplainable discontinuity from the period from 19901994 (21 articles) to 1995-1999 (only 5 articles). It is triggered by the fact that Serra
published 17 articles in the period 1990-1992 about the development of AH through the
study of the articles published by RIREA from 1901 up to 1990. The last interest aspect
to point out relates to the clear increasing concentration of articles about Accounting
practices; they raise from 1, of the period 1990-1994, to 11, of the period 2000-2004.
15
Table 5.7 Distribution of journal publications by context and time period
1990-1994
1995-1999
2000-2004
Total
Frameworks
Accounting
Thinkers
Accounting
Profession
2
5
3
11
19
18
0
1
4
10
48
History of
Accounting
Accounting
Practices
Disciplines
21
1
5
8
6
11
32
20
Other Total
0
0
1
35
38
43
116
Another interesting indicator of the ferment in AHR in Italy of the period under
examination concerns the AH researchers variety shown in Table 5.8. The column AH
researchers indicates the number of authors or co-authors of journal articles or
conference papers of the considered time period. The column % of new AH
researchers shows the % of new AH researchers (authors or co-authors) of the five year
compared to the previous time period. It is clear the continuous enlargement of the
Italian AH community; it remarks the active role of AHR in Italy.
Table 5.8 AH researchers variety in the 1990-2004 period
AH researchers
1990-1994
1995-1999
2000-2004
65
68
84
% of new AH
researchers
63,2%
63,1%
The last point to underline concerns the AH researchers variety in SISR conferences;
this is strictly linked to the role of SISR as stimulator of AHR in Italy. Table 5.9
distinguishes the percentage of new authors (or co-authors) in AHR of each SISR
conference from the total number. It refers to the scholars that present a paper for the
first time in a SISR conference.
Table 5.9 AH researches variety in the SISR Conferences
New authors (co-authors) (A)

Total Authors (co-authors) (B)
(A)/(B) %
1991
25
25
100%
1993 1995 1997 1999 2001 2003

14
13
12
9
14
18
16
18
22
18
25
32
88% 72% 55% 50% 56% 56%
Table 5.9 shows the continuous entry of new AH researchers since the first SISR
conference in 1991. In every conference at least half of the participants are novices to
AHR. Most of the AHR increase, as shown, has to be ascribe to the propelling role of
SISR. There is no doubt that SISR has stimulated the academic debate in AH locally as
it is well known that SISR conference are mainly nationwide; another issue is about
what role it covers in the internationalised context that Italian scholars have to face.
16
5.3 Internationalisation process of AHR in Italy: a weak change

The analysis of data in tables 4.5 and 5.5 pinpoints the difficulty in developing studies
in AH and publishing in international journals. In fact, the tables show, once again, that
if we just look at the total value (258 essays), Italian Authors have problems being
published in international journals. A dynamic reading of the frequencies suggests a
positive, although weak, sign of a possible reversal trend in the last few years. From
2002 to 2004, 7 articles have been published in international journals (4 of which in
specialist Accounting History journals) versus just 1 in the previous twelve years. This
is a sign of discontinuity compared to national journals, where we do not find special
noteworthy trends, except the unexplainable phenomenon of no papers published in the
year 2000. In this span of time, we would like to underline the important role played by
the SISR and by some Italian Universities in encouraging the presence and the works of
young researchers in AH11 . The analysis previously mentioned, pinpoints that SISR has
contributed to propelling the change in the national academia and stopping a strong
decline in AHR in Italy.
The analysis of the following table (Table 5.10) shows that the SISRs contribution did
not cross the virtual border of Italy. The study confirms a phenomenon that had been
identified by Carmona (2004), i.e. that, in the set of international specialist accounting
history journals, the Authors who do not belong to the Anglo-Saxon school are poorly
represented, even if at the same time an abundant production of publications on the
subject is spreading nation-wide. The selection of 250 publications (period 1990-2004)
excluding 4 articles published in International Specialist Journals (ISJ) and another 4
articles published in International General Accounting Journals (IGAJ)12 are proof of
the abundant production of Italian AH works.
Another common feature described by international literature (Carnegie and Potter,
2000: pp 186-187) is the phenomenon of a small presence of co-authored works (31 out
of 258) and is also confirmed in Italy, as well, the virtual non-existence of publications
by Italian Authors along with foreign ones (2 papers out of 258).
Table 5.10 Evolution of papers by context
Authors
Year
Title
Journal
Presence of previous
papers in SISR congress
EAR
NO
ABFH
YES
EAR
NO
ABFH
YES
(International Conference
celebrating Fr Luca Pacioli
sponsored b y SISR)
Zan Luca
1994
Toward a history of accounting histories:

perspectives from the Italian traditions
Antonelli Valerio,
Cerbioni Fabrizo,
Parbonetti Antonio
2002
The rise of cost accounting: evidence

from Italy
Carmona Salvador,
Zan Luca
2002
Special Section: Mapping variety in the

history of accounting and management
practices
2002
An Italian forerunner of modern cost

allocation concepts: Lorenzo De Minico
and the logic of the "flows of services"
Cinquini Lino, Marelli

Alessandro
11
In particular the Universities of Florence, Pisa and Siena scheduled three selection of working papers of
the doctoral program, named Authors Paintings.
17
Bisaschi Alberto
2003
The accounting system of Venerable

Society of the Living and the Dead of
Parma in medieval times
AH
YES
Quattrone Paolo
2004
Accounting for God: accounting and

accountability practices in the Society of
Jesus (Italy, XVIXVII centuries)
AOS
YES
Zan Luca
2004a
Writing accounting and management

history, insights from unorthodox music
historiography
AHJ
NO
Zan Luca
2004b
Accounting and Management Discourse

in proto-industrial settings: the Venice
Arsenal in the turn of 16th century
ABR
YES
Finally the analysis of the following table can be used to evaluate the contribution given
by SISR to the Italian AHR internationalisation. In fact the low number of publications
confirm that SISR was not able to increase the number of international works and so it
did not break down the virtual border of Italian academia. On the other hand, SISR was
not neutral in relation with the weak sign of discontinuity, because five papers out
of the total (eight), that were published in international journals, were previously
discussed in congresses sponsored or organised by SISR.
6. INTERESTS OF RESEARCH AND TRENDS IN ITALIAN AHR (1990-2004):

SUMMARY OF CONTENTS
An extensive investigation of the researched subjects over the considered time
span can further enrich the picture of the Italian researchers penchant for accounting
history, providing food for thought on the trends of the last few years. Even if the
following study cannot grasp the essence of the paper that will be listed, due to their
excessively high number, it still provides an overall picture from which reflections can
be drawn on the development trends of AHR in our country.
Such study will be based on the above-mentioned categories, for which we will
identify the main typical features of the publications included in each one of them.
6.1 Papers offering Frameworks
The interpretative frameworks category of publications includes 19 publications
(table 5.1) addressing issues related to the historical development of business
management, the development of reference patterns in accounting history, the in-depth
analysis of principles and methods for historical accounting research.
The subset of papers that go into the details of historical research includes
explorative and methodological papers on the role played by historical research in
business disciplines (Ferraris Franceschi, 1991; Borgonovi, 1991), connections between
accounting history and business history (Ferraris Franceschi, 1997; Lipari, 1993) and
possible methodological approaches (Antonelli, 2004); other papers tend to offer criteria
for a proper use of documental sources (Amaduzzi, 1997; Serra, 1997).
Then, there are papers that offer general reference patterns for the developments of
accounting doctrines in Italy. For example, Zans papers (1994, 1999) set in a critical
perspective the developments of the Italian studies in accounting history by proposing
interpretative patterns associated with a process of establishment of a particular and
distinctive national academic discourse of accounting (Zan, 1994: 257), while
18
Catturis papers (1994, 1997) offer different interpretations of the development and
spreading of the double-entry accounting method.
Finally, some papers focus on economia aziendale, in particular on its relations
with accounting (Vigan, 1994), its origins, development and boundaries (Cavalieri,
1995) and how it can contain theoretical references in support of management control
studies (Catturi and Riccaboni, 2001).
A recent paper by Zan (2004a) offers an original interpretation of accounting and
management history studies inspired by studies in music history.
6.2 Papers on Accounting Thinkers
As shown by the previous section, a substantial part of Italian studies deals with
the examination of the life and works of the Authors who have left their mark on the
evolution of the discipline. After all, it is universally recognised that the Italian tradition
in general, and in particular that of accounting history, has stood out for the number of
great Scholars who, through their thought, have influenced long historical times.
Therefore, it should not come as a surprise that we find, even in the last fifteen years, a
significant number of papers about such personalities as Pacioli, Zappa, Besta,
Giannessi, Ceccherelli and many others. Table 6 lists the Authors that are the subjects
of the study.
Table 6.1 Studied Masters (where No. > 3)
Studied Author
Fra Luca Pacioli
Amaduzzi
Besta
Zappa
Giannessi
Alfieri
Ceccherelli
Other Authors
Total of category
No.
17
7
6
5
5
4
3
38
85
As many as 17 papers, 9 of which come from the celebratory meeting of 1994,

deal with Fr Luca Paciolis thought. A substantial part of them highlights the Authors
skills as a mathematician as well as a business economist by studying some of his
works, such as the Summa de arithmetica, geometria, proportioni et proporzionalit
and the Tractatus mathematicus ad discipulos perusinos (Calzoni, 1992; Cavazzoni,
1992; Amaduzzi, 1994; Antinori, 1994; Mari, 1994). Another part of the papers aims
instead at extolling the double-entry method introduced by the Author himself (Rusconi
1994; Turco 2002).
The second most numerous class (7) includes papers by Bruni (1995), Bianchi
(1995), Cavalieri (1995), Caselli (1995), Paolone (1995) and Sica (1995),
commemorating the scientific profile of Amaduzzi after Amaduzzis demise.
Another substantial part of the papers deals with Besta by going over the concept
of control which was introduced by the Author (Paolini, 1991; Riccaboni, 1991) or the
problem of balance valuations (Gonnella, 1994); Di Stefano (1991) analyses the causes
behind the crisis of Bestas system, while Monorchio (1996) extols him as the reformer
of accountancy in public administration. Finally, Brunis article (1996) makes a new
comparison between Bestas thought and Zappas theories.
19
At odds with Besta, many Authors also deal with Zappa. Quagli (1991)
reformulates his planning concept, Mongiello (1998) the concept of determination and
reliability of the accounting principles, while Canziani (1999) deepens his theories
critically. More recently, Coda (2002) too, by going over Zappas thought through his
works, analysis the contribution that the Author gave to the study of accountancy.
A further group of papers deals with the Tuscan-trained master Giannessi. Bertini
(1993), Ferraris Franceschi (1993) and Corticelli (1993) commemorate his demise by
recalling the contribution he gave to economia aziendale and accountancy, while
Antonelli (1994, 1995) recalls his contribution to cost accounting through the
Kreislauf model.
More categories can be identified, which include the study of other Scholars who
have given a substantial contribution to the development of accounting issues and
whom have been studied by several Authors in this connection. Lets just mention
Alfieri (Anselmi, 1991; Cinquini 1991; Paris, 1991; Palumbo, 1999), Ceccherelli (Berti,
1991; Fazzini, 1999; Terzani, 2001), Amodeo (Potito, 1999, 2003), Cerboni (Cillerai,
1991; Antonelli, 1992), De Minico (Cinquini and Marelli, 1994, 2002), Flori
(Quattrone, 1994; Bartocci, 1997), as well as other Authors, such as Villa (Maggi, 2001;
Mari and Bartocci, 2001), Rossi (Cilloni, 2002), De Gobbis (Giannetti, 1998),
Riparbelli (Pozzoli 1991), Masi (Roffia, 2004), etc.
6.3 Papers on the Accounting Profession
In the group of articles devoted to the Accounting Profession, we can distinguish three
major areas of interest: the first one pertains to the analysis of the historical evolution of
professions, with special reference to specific historic periods and specific places. In
particular, the first class (analysis within a specific historical period) includes articles by
Barone (1999), his article looks at the progress of the profession from the XVI to the
XX century, the two articles by Camodeca (2002, 2003), which focus on the changes
occurred from the XVIII century to this day; the article by Antinori (2003), which looks
at the origins and expounds on the analysis of the XIX century; the one by Ferrari
(2003), which studies the establishment of colleges and associations for the accounting
profession in the XIX century, with special reference to the changes occurred over a
time span ranging from the XVI to the XX century; the articles by Mazzola (2003),
Massari (2003) and Cappelaro (1997), dwell on the analysis of the evolution of the
accounting professions in the XX century in connection with the changes in the
productive scenario. While, as far as the category of the analysis of the evolution of
professions in specific places is concerned, Seravalli (2003) goes into the details of the
evolution of the accounting professions by comparing the distinctive features of the
phenomenon in Italy and in France.
Another approach to research concerns the issue of the auditors activity; once again,
works can be found that focus on the historical origins and the impact of the recent
changes in the legislation, see the articles by Bruni (2004), Bianchi (2004), Cannoni
(2003), while De Leonardis tries to examine an experience made in the Early Middle
Ages in Genoa as an example of the first Italian auditors.
Finally, the third approach pertains to the study of the relationships between the
profession and University; in particular, Terzani (2001) describes the relationships with
the Faculty of Economics in Florence; whilst, from a broader perspective, some Authors
look at the relationships between the professions and the development of accounting
studies over time (Cavazzoni and Mari, 2003; Ciambrotti, 2003).
20
6.4 Papers in History of accounting discipline

Papers in history of accounting discipline concern the in-depth analysis of the
evolution of the Italian business management philosophy, in particular historical periods
and particular subjects (accounting tools, principles, concepts). Unlike the publications
that concern the thought of one single Author, frequently associated with his biography,
these papers refer to a number of Authors whose contribution is set in a wider context.
Most papers in this group (33 out of 53) can be considered studies in history of
Accounting Thought referred to specific historical periods: as many as 28 papers
concern the XX century, one the period between the XIX and the XX century (Canziani,
1993), one the pre-Pacioli period until the XIV century (Canziani, 1994), one Sumerian
accounting (Galassi, 1997), one accounting in Roman times (Castagnoli, 1991). The
high concentration of papers on the XX century concerns in particular a number of
articles by Luigi Serra (17) published in the three years 1990-1992 on Italian accounting
history in the XX century through the Rivista Italiana di Ragioneria, some papers by
Amaduzzi (1993, 2001, 2003) about Scholars and doctrines from this historical period,
and two papers, one by Canziani (1997), focussed on the development and the role of
Gino Zappas thought in the deep change in Italian business studies in the XX century,
and one by Cavalieri (2001) on the relations between accountancy and economia
aziendale. Some aspects of the Italian business philosophy, such as for instance the
connection between business studies and the corporative doctrines of the Fascist age,
have also been addressed (Cinquini, 2003, 2004).
Another identifiable subcategory consists of papers that we can define as focussed
on the evolution of accounting concepts, tools and methods (13 papers). The addressed
subjects range from the evolution of inventories (Pezzoli, 1991), to the evolution of
accounts (Catturi 1992), the evolution of accounting methods and entry methods (Turco,
1999), the origin of the double-entry method (Antinori, 2001). Then, in this area, we
have papers that are focussed on the centrality of the concept of capital in the doctrine
and its impact on the evolution of the accounting systems (Cerbioni, 1991, 1994) and
there is no shortage of papers on the role of specific figures in the post-Pacioli period
for the spreading of the double-entry principles and practices (Perrone, 1994). In
addition, some papers on specific subjects, such as: the development of the concept of
internal control and management control in doctrine and practice (Leardini, 1997;
Bergamin, 2003), the subject of accounting standardisation (Di Pietra and Barretta,
2001), the origins of the theories of administrative functions (Calderoni, 1994), are
also worth mentioning. We can include in this subcategory Toninellis papers on the
role of accounting books in business historiography (1990, 1999).
Finally, we can identify a set of 7 papers on historiographic papers on external
financial reporting (Meriggioli, 1991; D'Oriano and Pizzo, 1993), on the evolution of
problems of evaluation (Cavalieri, 2003), on the origin and evolution of the accounting
principles (Di Cagno and Turco, 2002; Bruni, 2004). Extremely interesting in this
respect are the issues on Goodwill significance and evaluation from an historicalevolutionary perspective, which is addressed by Giovanelli (1994) and Puglisi (1999) in
their papers.
6.5 Papers on Accounting practices
This category includes all the papers in which the study of the accounting records
within the studied organisations is the essential tool for historical analysis through
which the evolution is studied. For this research, the accounting perspective of the
21
historical analysis of business contexts brings these publications under the papers in
accounting history category and separates them from business history, not necessarily
bound to the perspective of accounting investigation.
6.5.1 Papers on the Public sector
We believe that two main categories can be distinguished within the Public
Sector set: one concerns accountancy in public administrations and local state
institutions (State, regions or municipalities) and one concerns those companies that can
be equated to public institutions (hospitals, railways, universities, theatres, etc.).
The first category, which concerns the State and the Public Administration,
includes papers by Germani (1999) on the evolution of state accountancy in the XX
century, by Camodeca (2001) on the contribution of accountancy to state accountancy,
and by Anselmi et al. (2003) on the evolution of the figure of the General Accountant of
State between the XIX and the XX century. Interesting are the digressions on the XVIII
century art of accounting given by Fanni (1995) about the finances of the House of
Savoy in Sardinia, and by Kunz (2001) on the Kingdom of Piedmont and Sicily. Some
experiences of local historical accounting have been highlighted by Anselmi and
Zuccardi Merli (1994) concerning the City-Republic of Genoa in the XIV century, by
Riccaboni and Barretta (1995) regarding the dominion of the Savoy family in Alghero
and by Cannata (2004) regarding the Grand Duchy of Tuscany.
Remarkable is the development of historical studies in the second category: public
companies. As many as 4 papers concern hospitals. Especially Riccaboni et al. (1997)
study the accounts of Spedale Santa Maria della Scala (name of hospital) in the XV and
XVI centuries, and, later on, Ianniello and Di Toro (1998) go into the details of its
control system. Capocchi (2001) studies the accounting system of Spedale S. Luca
(hospital) in the XVIII century and Vagnoni (2003) that of Ospedale SantAnna in
Ferrara (hospital) in the XVII and XVIII centuries. Through a study of their balance
sheets, Pezzoli (1995) and Rusconi (1999) investigate the history of the Sardinian
Railways and the tram company of Bergamo, respectively. Interesting is the paper by
Sargiacomo (2003), who conducts a study on the accounting tools used by the
Universitas di Penne in the XVII century. Antonelli et al. (2003) offer an extensive
view of XVIII-century accountancy by analysing the accounting system of Teatro San
Carlo (theatre) in Naples. Finally, we find historical accounting papers ranging from the
Venice Arsenal in the XVI century (Zan and Zambon, 1997; Zan, 2004b) to the Castle
of Crotone (Mussari B. and Mussari R., 2004) and the coastal towers of Sardinia (Melis,
1995).
6.5.2 Papers on Enterprises
Within the Accounting practices category, the 30 papers on enterprises are the
most numerous portion (as shown in table 5.1). Through an in-depth analysis, we can
distinguish three categories: one regarding banks, one about archival surveys of
manufacturing companies and one collecting papers on historical studies of commercial
companies between the XIV and the XVI centuries and Family businesses in the
XVIII century.
The first category includes works on documental analysis, in particular the
analysis of the balance sheets of Sardinian banks between the XIX and the XX century
(Poddighe, 1995; Pavan and Mulas, 1995), the Banco di Sicilia (Allegra 1993) and a
general accounting paper applied to banks (Pontolillo, 1997). Interesting is also the
22
analysis of the archives of the bank Monte dei Paschi di Siena (Catoni 1991), an
extensive study on the evolution of the Medicis bank in the XIV and XV centuries by
Fazzini and Fici (2001), and a paper on the accountancy of the bank Banca
Commerciale in the Thirties, by Toninelli (2004).
Record keeping enabled us to gain an insight of the accounting history of many
Italian manufacturing companies. Poddighe et al. (2003) conduct historical analyses on
the balance sheets of Piaggio in the early XX century, Coronella et al. (1997), through
the accounting records, reconstruct the first thirty years in the life of Fiat, Rossi (1997)
studies the history of Messrs Legler in the XVIII century and DAmico (1993)
highlights the sensitivity of the Sicilian steamboat company to economic-financial
information in the nineteenth century. The study using the oldest archival evidence is
the one by Allini (2001); the Author analyses the origin and development of the Royal
Factory of San Leucio, specialising in the manufacture of silk, in the XVIII century.
Within this subcategory, we can find 5 papers on the historical analysis of
manufacturing companies through their cost accounting systems. Cerbioni (1997) and
Avallone (2002) have gone into the details of the industrial accounting system used by
Ansaldo between the XIX and the XX century, Quagli (1998) that of Piaggio in the
second half of the XX century, and Antonelli et al. (1999, 2002) that of the iron foundry
Magona dItalia between the XIX and the XX century.
The third category brings together a number of papers on trade exchanges in
different centuries, ranging from a paper by Perrone (1991, 1994) on the analysis of the
accounts of Tuscan companies in the Middle Ages, to that by Di Pietra (1993) who
analyses, through the accounting books, the business relations between Ingham and
Florio in the XIX century, to the analysis of trade in Cagliari in the second half of the
XVIII century by Pillai (1995), to a paper by Ianniello (1991), who looks at the
exchange-pegging and exchange-accounting criteria used in Genoese fairs between the
XVI and the XVII century.
6.5.3 Papers on Charities and non-profit organisations
Within the Charities and non-profit organisations category, the widest group of
accounting practices, we can find some particularly interesting papers. The first one is
about a charity shelter: Pio Albergo Trivulzio; it is the subject of a work by De Lucia
and Ferrone (2003), who look at its accounting books from the late XVIII century. The
second one is about a charity trust: the Venerando consorzio dei Vivi e Morti of Parma,
whose mediaeval accounts are analysed by Bisaschi (2003). This organisation, founded
by priests and laymen to manage the donations coming from the Cathedral of Parma,
had been established to set up charity work for the poor and offer Mass to the city
Cathedral. One last paper that is worth considering concerns the foundation of Messrs
Legler. Rossi (1999) studies the importance of record-keeping to aid the study of
accounting history.
6.5.4 Papers on Churches and monasteries
The last classification under accounting practices refers to church organisations.
In this category, we can distinguish two main lines of research: one about works on
Cathedrals and seminars and the other about religious organisations, mainly monastic
ones. We will also distinguish a third line of research, aimed at analysing the accounting
systems adopted by general religious organisations at particular times in history.
23
The first subcategory includes papers, such as the one by Di Pietra (2003), who
analyses the accounting books from the archives of the Archbishops Seminar of Siena
in the second half of the XVII century, or the one by Riccaboni et al. (2003), who study
the accounting tools to define the relations of power existing within the Cathedral
Vestry Board of Siena in the XIV century.
The second line of research includes many papers about monasteries, mainly
Benedictine ones: Garigali (1993) analyses the accounting practices of a Benedictine
monastery in Messina in the early XVIII century, of which Di Giacomo (1993) too
analyses the accounting tools, Serra (1998, 1999, 2001) describes the supplying and
productive centres of the Monastery of Montecassino, and finally Barnab and Ruggiero
(2004) study the forms of control through the accounting system adopted by the
Monastery of Monte Oliveto Maggiore in the XX century. We can also see interest in
other religious orders, such as the Jesuits. Quattrone (1993) reconstructs, through
documental evidence, the accounting system of Sicilian Jesuit societies between the
XVIII and the XIX century, Puglisi (1993) investigates the accounting documents from
the Jesuit fund at the State Archives of Palermo, and finally Quattrone (2004) shows the
accounting system used by the Society of Jesus in connection with the hierarchical
organisation of the Order between the XVI and the XVII century.
We can also find one more line of research (a minor one), which studies the
accounting systems of religious organisations in general; that is, these papers do not
focus on any specific case-study. This group includes papers by Sargiacomo (2001),
who shows the pros and cons of the accounting entries used by the Benedictine monks
in the XVI century, and by Di Pietra and Di Toro (1999), who study in depth the
purposes and items of the accounting entries of the religious organisations in the
Renaissance.
6.6 Other papers
The last grouping concerning the studied phenomenon includes papers that cannot
be easily classed in any one of the previous categories. In these, we can find different
types of papers, which border on many of the aforesaid classifications. For instance,
Toro (1991) goes over the origins of the ethical issue in accounting principles by
studying the monastic moral rules, Amaduzzi (1995) analyses the teaching of
accounting history in Italian universities, Galassi (2001) compares Italian historians
with the international scenario and Molina and Ragusa (2001) analyse the involvement
of female figures in the accounting studies of some European countries.
7. DISCUSSION AND CONCLUSIONS

In carrying on the research we focussed on dimensions that seemed to us
particularly important to be explored in such a wide database and during a so significant
length of time: objects and methods have been highlighted in order to assess the
changes in this respect within AHR in Italy. Other aspects (such as the theoretical
framework in the papers and Authors affiliation) are not deeply investigated.
In the Nineties a significant boost has taken place in Italy as well towards a
dimensional and qualitative development of AHR; in this respect, we can speak of the
roaring nineties for our country as well (Fleischman and Radcliffe, 2005), even if the
process of internationalising the Italian AHR results is still poor and more effort has to
be devoted to this.
24
Since then, the development of the production of historical studies in Italy has been
extremely significant, as we have documented (without even considering the
monographs that have been published over such period); we should ask ourselves what
are the reasons for such an increase in an extensive, widespread interest in Accounting
History and whether the research work is different from the past.
The above-mentioned paper by Zan (1994) highlighted some features of Italian
historiography that are connected with the context in which it has developed. In
particular, it stressed the influence that the building of dominant academic positions has
had in the period setting and identification of the relevant steps of the development of
the doctrine of Economia Aziendale (business management) and the substantial
parochialism of the evolutionary picture given to the history of the Italian business
doctrines removed from an international context.
As far as the first point is concerned, there is no doubt that the Societ Italiana
di Storia della Ragioneria, founded in 1984, has played a propelling role in spurring
scientific production in the historical domain. The considerations that can be proposed
in this respect are twofold.
Firstly, the two-yearly meetings of the Society are deeply heart-felt and meet
great participation: the youngest generations of Italian academicians present their papers
there and put themselves to the test in historical research into accounting. The previous
discussion in par 5.2 showed the extension of this phenomenon in the last decade. While
the recognition and appreciation for historical research in this domain are an indubitable
value, the echo remains of that Italian academic context which gives pride of place to
the orientation of the school of origin and that Zan called the unwritten rules of the
knowledge game as it is played differently within different academic communities
(1994: p.297). Historical research into accounting has always played an important role
in the different accounting thinking schools in Italy (Giannessi, 1954, 1980; Onida,
1947; Melis, 1950; Amaduzzi A., 2003), since it has also been used for building
dominant positions in the theoretical (and academic) arena (Zan 1994). Such importance
has not gone lost, but the role of accounting history seems to be played not so much
within the accounting schools, vying for leadership, but rather to stress a difference and
an identity of accounting. The widespread, extensive interest in historical research into
Accounting history in Italy of the last ten years can be associated to the Accounting
Scholars search for a deeply-rooted, distinctive identity vis--vis the other
representatives of the disciplines of Italian economia aziendale. In this, the traditional
attention of the masters to their pupils so that they would investigate the historical
roots of the discipline has played an important role, certainly just like the presence of
scientific historic productions for assessments in the academic careers of young
researchers.
Secondly, a question arises concerning the role of SISR in the process of
internationalising Italian Accounting History research. As mentioned in par. 5.3, it
appears a discontinuity from 2002 to 2004, where 7 articles have been published on
international journals versus 1 article in the previous twelve years. Five of them were
papers presented in SISR conferences confirming the importance of such event for
Italian researchers. Anyway, the rate of international orientation is extremely low,
considering the large amount of (young) researchers that have approached the
accounting history arena in the considered span of 15 years, and support the idea that
the propelling force given by SISR to internationalise Italian AHR has not been so high
as it could have been. In addition to this, the difficulties in publishing in Anglo-Saxon
journals suffered by non Anglo-Saxons scholars - such as the language, the approach
and their consequences on the acceptance of foreign papers (Carmona, 2004; Walker,
25
2005) - contributes to delay significantly the time of publication. These issues in

internationalisation of Italian AHR find also confirmation if considering the impact that
the trends of international approaches to AHR have had in Italy. We refer in particular
to the New Accounting History: to what extent can these trends be found in the Italian
historiographical development of the last decade? There are just a few papers in which
such traits can be found, and these are recent papers: some examples are Riccaboni et
al. (2005), Quattrone (2004), Cinquini (2003). They address historical subjects, some of
which are even very delicate in terms of historical sensitivity (e.g.: corporative Fascist
ideology and accounting), with approaches that are keen on the socio-institutional
dimension of accountancy in different settings. About this, we can state that the
parochial traits identified by Zan (1994) are still the majority, even if in the last few
years the propensity for opening up to the world has grown, especially if we look at the
increase in the number of publications in international journals since 2002 (Tab. 5.5).
As far as the contents of AHR are concerned, within the Italian research works that
provide reference pictures of the development of the discipline, no significant break
from the past can be found: the centrality of Gino Zappas work is unanimously
recognised in the development of the disciplines in the XX century. Nevertheless, we
can find some interesting trends in the variety of contents we described beforehand.
First of all, broadly speaking, we can see a tendency to broaden the variety of papers,
from the traditional focus on the investigation of the thought of the Authors who
marked the development of the Italian business doctrine; an increasing interest in
accounting practices within different types of organisations and in the progress of the
accounting professions are evidence of the growth of fertile lines of study for expanding
the historical knowledge of accountancy. The line of study of cost-accounting practices
has begun to be explored in Italy in terms of the most important Authors who have
investigated such issues and above all in terms of archival research into business case
studies. Generally speaking, this period sees the full recognition and promotion of
historical research related to large- and small-scale business and to private or public
companies that give value to the perspective of accountancy (Ferraris Franceschi, 1997).
But it is above all the development of archival research aimed at studying in depth the
evolution of accounting practices in different pre-industrial settings which seems to be
one of the most remarkable traits of the evolutionary trends into AHR in the period
considered. This trend shows a progressive shift towards a historical research that is
more and more based on documental evidence and aimed at understanding the real
operation and use of accountancy in different historical-institutional settings. In
particular, then, attention to non-profit organisations and churches bears witness to the
important contribution that the history of Italian accountancy, with the wealth of sources
that comes from its unique historical events and the institutions that have made the
history of Italy, can give to research into the evolution of accountancy in early ni dustrial
settings. Actually, even if the papers considered are mostly focussed (approximately
59.6%) on subjects of the XIX and XX centuries, about 17% of the research works
concerns subjects of the XIV, XV and XVI centuries (see Table 5.3). These figures are
consistent with what happens in AHR on an international scale, but there is a significan
difference in the proportions: the paper by Carnegie and Potter (2000) and other papers
mentioned in section 4 show that, in the three most important international Accounting
History journals, the publications regarding the period 1996-1999 which address
subjects of the XIX and XX centuries account for 73%, while those regarding subjects
of the XIV, XV and XVI centuries account for just 9%. This difference can be
explained by the importance in Italian cultural, economic and accounting history of the
26
centuries before the industrial revolution; those were the centuries of the second Italian
golden age (after that of the Roman Empire).
From a comparative perspective, for the moment, this paper can be used to measure the
definitely lighter weight that biographies and papers on Authors have in the foreign
publications, compared with Italy: the paper by Carnegie and Potter (2000) shows just
about 10% of articles having such a focus, while in Italy such rate amounts to 33%. As
to the rest, the classification of our research, as discussed before, is inspired by models
of similar research works conducted on an international scale.
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An Analysis of Publishing Patterns in

Scuola Superiore Sant'Anna

Universit degli Studi di Teramo

52 PUBLICATIONS 207 CITATIONS

Accountability patterns and performance measurement in co-production of public services

Available from: Lino Cinquini

Working Paper Series

An Analysis of Publishing Patterns

(*) Corresponding author

IN-SAT Working Paper

An Analysis of Publishing Patterns in Accounting

(*) Corresponding author

2. RESEARCH INTO ACCOUNTING HISTORY SINCE THE NINETIES: AN

3. THE STUDY OF ACCOUNTING HISTORY RESEARCH (AHR) IN ITALY:

4. THE SELECTION OF PUBLICATIONS

methods of dissemination, both nationally and internationally, of the scientific papers of

The only exception is the business management review in English.

International Conference for the celebration of Fr Luca Pacioli held in Venice

Table 4.2 Articles classed by journals

ISJ Accounting Business and Financial History

Annali di storia dell'impresa

Biannual SISR Conference

Research results, book

Accounting Practices in organisational context/site, related to the description of

Table 5.1a Sub-classification of Accounting Practices category

A significant concentration of publications can be noticed for the Accounting

Table 5.3 Classification of publications by period

Average per conference

Table 5.5 remarks the difficulties to be published in International journal by

Table 5.7 Distribution of journal publications by context and time period

New authors (co-authors) (A)

1993 1995 1997 1999 2001 2003

5.3 Internationalisation process of AHR in Italy: a weak change

Toward a history of accounting histories:

The rise of cost accounting: evidence

Special Section: Mapping variety in the

An Italian forerunner of modern cost

Cinquini Lino, Marelli

The accounting system of Venerable

Accounting for God: accounting and

Writing accounting and management

Accounting and Management Discourse

6. INTERESTS OF RESEARCH AND TRENDS IN ITALIAN AHR (1990-2004):

As many as 17 papers, 9 of which come from the celebratory meeting of 1994,

6.4 Papers in History of accounting discipline

7. DISCUSSION AND CONCLUSIONS

2005) - contributes to delay significantly the time of publication. These issues in

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