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Lino Cinquini(*) Sant’Anna 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 Libertà,33 56127 Pisa (Italy) Phone: +39 050 883 805 Fax: +39 050 883 839 Scuola Superiore Sant’Anna

An Analysis of Publishing Patterns in Accounting History Research in Italy, 1990-2004

Lino Cinquini(*) Sant’Anna School of Advanced Studies Piazza Martiri della Libertà, 33 56127 Pisa Tel.: +39 050 883320 [email protected]

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 [email protected]

University of Pisa Dipartimento di Economia Aziendale "E. Giannessi" Via C. Ridolfi, 10 56124 Pisa Tel: + 39 050 2216282 [email protected]

(*) 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 (Società Italiana di Storia della Ragioneria) Congress and in the Congress celebrating five hundred years from the publication of Pacioli’s 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

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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 Potter’s 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 Author’s 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.

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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: Hernàndez 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 Zappa’s 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.

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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 Potter’s (2000) and Carmona’s (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.

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q 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.

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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): Contabilità 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 - Società Italiana di Storia della Ragioneria9 , and the 8

The only exception is the business management review in English. The Società Italiana di Storia della Ragioneria was born under the aegis of the “Comité International des Historiens de la Comptabilité” (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 today’s culture, can substantially help develop the knowledge of the 9

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International Conference for the celebration of Frà 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 Contabilità 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 Società 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/.

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(tot. 81) Il pensiero economico italiano RIREA Rivista dei Dottori Commercialisti PPC (tot. 142)

Biannual SISR Conference International Conference to celebrate Frà 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

8

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.

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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);

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q

q

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%

Journal publications 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

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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%

Journal publications 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.

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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

Journal publications 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 Author’s 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%

Journal publications 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 Author’s 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

1

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 Frà 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 Frà Luca Pacioli on the five hundredth anniversary from the publication of the Pacioli’s 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

6

1995-1999

9

29

2

8

2000-2004

4

21

13

Total

19

85

16

Other Total 4

95

28

4

80

12

28

5

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.

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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

5

History of Accounting Accounting Practices Disciplines 21 1 5 8 6 11 32

20

Other Total 0 0 1

35 38 43

1

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.

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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 SISR‘s 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 Frà 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 “Author’s 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, XVI–XVII 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, Zan’s 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

Catturi’s 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 (Viganò, 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 Frà Luca Pacioli’s thought. A substantial part of them highlights the Author’s 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 proporzionalità” 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 Amaduzzi’s 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 Besta’s system, while Monorchio (1996) extols him as the reformer of accountancy in public administration. Finally, Bruni’s article (1996) makes a new comparison between Besta’s thought and Zappa’s 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 Zappa‘s 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. Let’s 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).

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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 Zappa’s 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 Toninelli’s 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 Sant’Anna 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 D’Amico (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 d’Italia 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.

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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 Barnabè 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.

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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 Società 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-à-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,

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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 Zappa’s 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

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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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