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La genesi della contabilità matriciale e la "ragioneria scientifica" del secolo decimonono. (The roots of matrix accounting and the XIX Century "accounting science")

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  • Cilloni, Andrea

Abstract

El artículo se propone demostrar que las raíces de la contabilidad matricial se encuentran en la tradición de la contabilidad matemática desarrollada en Italia durante la segunda mitad del siglo XIX y la primera mitad del XX. La investigación subraya y saca a la luz los factores sociales e históricos que han determinado el desarrollo de dicha contabilidad. The paper aims to outline the roots of matrix accounting in the Italian tradition of mathematical accounting, developed in the second half of XIX century and the first half of XX century. The research stresses the time-specific environmental factors affecting the origin and development of matrix accounting in Italy.

Suggested Citation

  • Cilloni, Andrea, 2005. "La genesi della contabilità matriciale e la "ragioneria scientifica" del secolo decimonono. (The roots of matrix accounting and the XIX Century "accounting science")," De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 2, pages 4-52, June.
    • Handle: RePEc:dec:articl:2004-09:4-52
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