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Alberto Ceccherelli (1885-1958): pioneer in the history of accounting practice and leader in international dissemination

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  • Valerio Antonelli
  • Massimo Sargiacomo

Abstract

This paper seeks to reveal Alberto Ceccherelli (1885-1958), a student of the Italian accounting scholar Fabio Besta, as an important pioneer in the history of accounting practice. Ceccherelli based his accounting history research programme on the thorough review of the surviving business records of medieval Tuscan firms and the critical investigation of the origins of accounting systems, balance sheets and early cost-accounting methods and records. This paper also illuminates his leading role in the dissemination of international accounting history through his works, and especially his seminal and widely referenced publication, I libri di mercatura della Banca Medici e l'applicazione della partita doppia a Firenze nel secolo decimoquarto [Merchant Books of the Medici Bank, and Double-Entry Bookkeeping in Florence at the Beginning of the 14th Century].

Suggested Citation

  • Valerio Antonelli & Massimo Sargiacomo, 2015. "Alberto Ceccherelli (1885-1958): pioneer in the history of accounting practice and leader in international dissemination," Accounting History Review, Taylor & Francis Journals, vol. 25(2), pages 121-144, July.
    • Handle: RePEc:taf:acbsfi:v:25:y:2015:i:2:p:121-144
    DOI: 10.1080/21552851.2015.1046890
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    Cited by:

    1. repec:mth:ijafr8:v:8:y:2018:i:4:p:482-511 is not listed on IDEAS
    2. Giuseppe Modarelli, 2021. "Accounting and the budget negotiation process: The case of the Holy Shroud Exposition (1931) during a period of austerity," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 0(2), pages 7-53.
    3. Alessia Patuelli & Jonida Carungu, 2016. "Accounting research trends during the last 20 years: evidence from Italy," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2016(2), pages 65-85.
    4. David Alexander & Roberta Fasiello, 2018. "A theoretical contribution to 21st Century problems in financial reporting," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2018(1), pages 41-66.
    5. Mikhail Kuter & Marina Gurskaya & Ripsime Bagdasaryan, 2019. "The correction of double entry bookkeeping errors in the late 14th century," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 0(1), pages 7-30.

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