Roberto Di Pietra – författare

The Origins Of Accounting Culture aim at studying the origins of the accounting culture in Venice, with a specific focus on accounting education. The period covered by the work ranges from Luca Pacioli to the foundation (in 1868) of the Royal Advanced School of Commerce (Regia Scuola Superiore di Commercio), that in 2018 is celebrating its 150 anniversary as Ca’ Foscari University of Venice.Ever since the Middle Ages, Venice was home of a number of favourable circumstances that have been accumulating over the years. As a trading city par excellence, Venice allowed the spreading of the bookkeeping at first among firms and then in the public administration that was much in need of sophisticated accounting principles for the purpose of controlling its activities.Venice was among the first cities to implement Gutenberg print method and it quickly became the most important city in the world in the publishing industry, allowing printing and spreading the first handbooks about double-entry bookkeeping and merchant studies.The Origins Of Accounting Culture goes beyond the study of Luca Pacioli and tackles in a more organic and holistic way the social and economic conditions that allowed the accounting culture to spread in Venice. This book will be a vital resource to academics and researchers in the fields of Accounting, Accounting History, Economic Development and related disciplines.

The Origins Of Accounting Culture aim at studying the origins of the accounting culture in Venice, with a specific focus on accounting education. The period covered by the work ranges from Luca Pacioli to the foundation (in 1868) of the Royal Advanced School of Commerce (Regia Scuola Superiore di Commercio), that in 2018 is celebrating its 150 anniversary as Ca’ Foscari University of Venice.Ever since the Middle Ages, Venice was home of a number of favourable circumstances that have been accumulating over the years. As a trading city par excellence, Venice allowed the spreading of the bookkeeping at first among firms and then in the public administration that was much in need of sophisticated accounting principles for the purpose of controlling its activities.Venice was among the first cities to implement Gutenberg print method and it quickly became the most important city in the world in the publishing industry, allowing printing and spreading the first handbooks about double-entry bookkeeping and merchant studies.The Origins Of Accounting Culture goes beyond the study of Luca Pacioli and tackles in a more organic and holistic way the social and economic conditions that allowed the accounting culture to spread in Venice. This book will be a vital resource to academics and researchers in the fields of Accounting, Accounting History, Economic Development and related disciplines.

The interrelations between accounting and food have been hitherto neglected at an international level. This regret is particularly meaningful with regards to Italy, where 'Food', besides being a physiological need to satisfy, is one of the main pillars of the 'Made in Italy' Industry, and the so-called Italian life-style, which has become a part of the popular culture. Accounting and Food seeks to explore the accounting, business and financial history of some of the most prestigious Italian food producers. Moreover, given that "Food" has been at the center of production and trade throughout the history of mankind, food production and commerce will be investigated from the critical angles of accounting, accountants and merchants. Relatedly, the interconnected history of the Food fairs and expositions of the major Italian trade centers will be also unveiled.Accounting and Food examines the role of accounting, accountants and merchants in food production and international trade (e.g., grain, wine, etc...) as well as considering the history of food producers, paying particular attention to the role played by women entrepreneurs over time.Finally the book explores the interrelations of accounting, food and state, local authorities and social institutions, in particular in so far these latter institutions were involved in the Political economy, regulation, allocation and distribution of food to populations and societies.Accounting and Food will be of particular interest to researches and scholars in the field of accounting history but also to those working in the areas of regional development, regional economics, food and sociology and other related disciplines.

The interrelations between accounting and food have been hitherto neglected at an international level. This regret is particularly meaningful with regards to Italy, where 'Food', besides being a physiological need to satisfy, is one of the main pillars of the 'Made in Italy' Industry, and the so-called Italian life-style, which has become a part of the popular culture. Accounting and Food seeks to explore the accounting, business and financial history of some of the most prestigious Italian food producers. Moreover, given that "Food" has been at the center of production and trade throughout the history of mankind, food production and commerce will be investigated from the critical angles of accounting, accountants and merchants. Relatedly, the interconnected history of the Food fairs and expositions of the major Italian trade centers will be also unveiled.Accounting and Food examines the role of accounting, accountants and merchants in food production and international trade (e.g., grain, wine, etc...) as well as considering the history of food producers, paying particular attention to the role played by women entrepreneurs over time.Finally the book explores the interrelations of accounting, food and state, local authorities and social institutions, in particular in so far these latter institutions were involved in the Political economy, regulation, allocation and distribution of food to populations and societies.Accounting and Food will be of particular interest to researches and scholars in the field of accounting history but also to those working in the areas of regional development, regional economics, food and sociology and other related disciplines.

Since 1998, the world’s leading experts on accounting and regulation have convened in a series of workshops to explore and analyze emerging issues in the field.  They have covered a wide array of topics, including corporate governance, auditing, financial disclosure, international standards boards, and the dynamics of markets and institutions.  Most recently, they have focused on the role that accounting practices and policies may have played in the global financial crisis of 2008. In this volume, the editors showcase contributions from the workshops that represent the full spectrum of issues and perspectives relating to accounting and regulation.  Each paper incorporates the most current examples and references to reflect the latest insights, with an emphasis on exploring future implications for theory and research, practice, and policymaking.  ​