Accounting research and researchers of the nineteenth century and the beginning of the twentieth century: an international survey of authors, ideas and publications

@article{Mattessich2003AccountingRA,
  title={Accounting research and researchers of the nineteenth century and the beginning of the twentieth century: an international survey of authors, ideas and publications},
  author={Richard Mattessich},
  journal={Accounting, Business \& Financial History},
  year={2003},
  volume={13},
  pages={125 - 170}
}
  • Richard Mattessich
  • Published 1 July 2003
  • Economics, History
  • Accounting, Business & Financial History
At the beginning of the nineteenth century the former glory of Italian accounting was overshadowed by its decline during the eighteenth century, and literature from France, England, Germany, America and other countries took centre-stage. ‘Theories of accounts’ (rather than ‘accounting theories’) dominated not merely the early but also the later part of this century when Italian accounting had regained a prominent position beside other countries. The relation of those theories to the ‘charts of… 
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