2019
DOI: 10.1177/1032373219833140
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Time and accounting in the Middle Ages: An Italian-based analysis

Abstract: This work is focused on an issue scarcely examined in the literature, concerning the analysis of the relationship existing between time and accounting practice. The aim is to highlight how changes in the interpretation of the concept of time influenced the development of accounting practices and contributed to the rise of periodical accounting reporting from the beginning of the thirteenth century to the end of the fifteenth century. The socio-economic context existing in Italy in the Middle Ages, the developm… Show more

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Cited by 10 publications
(5 citation statements)
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“…Tepatnya pada abad ke-13, seiring dengan perkembangan kegiatan ekonomi di Italia meningkatkan kebutuhan akan alat kontrol terhadap sumber daya usaha. Kesadaran akan kebutuhan alat kontrol tersebut mengarah pada frekuensi pelaporan yang lebih tinggi sehingga adanya pelaporan yang bersifat rutinitas (Adamo et al, 2020). Pada abad ke-13 dan ke-14, munculnya sistem pembukuan entri ganda (double entry bookkeeping).…”
Section: Sejarah Perkembangan Akuntansi DI Italiaunclassified
“…Tepatnya pada abad ke-13, seiring dengan perkembangan kegiatan ekonomi di Italia meningkatkan kebutuhan akan alat kontrol terhadap sumber daya usaha. Kesadaran akan kebutuhan alat kontrol tersebut mengarah pada frekuensi pelaporan yang lebih tinggi sehingga adanya pelaporan yang bersifat rutinitas (Adamo et al, 2020). Pada abad ke-13 dan ke-14, munculnya sistem pembukuan entri ganda (double entry bookkeeping).…”
Section: Sejarah Perkembangan Akuntansi DI Italiaunclassified
“…In the previous accounting literature there have been multiple studies that have addressed the concept of time, but few have deconstructed this concept beyond an expression of stating the importance of time to accounting practice and theory (Hopwood, 1989;Chambers, 1989;Loft, 1990;Miller and Napier, 1993;Miller and O'Leary, 1993;Ezzamel and Robson, 1995;Carnegie and Napier, 1996;Latour, 1999;Nandhakumar and Jones, 2001;Carmona, Ezzamel and Gutiérrez, 2002;Parker, 2004;Quattrone, 2005;Dawson, 2014, Adamo, Alexander andFasiello, 2019).…”
Section: Prior Accounting Literature Dealing With Time and Temporalitymentioning
confidence: 99%
“…The authors also argue that while the accounting history literature has studied the relationship between double-entry bookkeeping and the rise of capitalism (Bryer, 1993;Carnegie and Napier, 1996;De Roover, 1938;Hopwood, 2000;Littleton, 1926Littleton, , 1927Quattrone, 2005;Yamey, 1949Yamey, , 1964, there have been no systematic studies of the relationship between time and accounting. Adamo et al (2019) argue that periodic financial reporting may have arisen as the result of a change in the concept of time in the late Middle Ages as the result of changes in the economic and cultural environment. Prior to the thirteenth century, business enterprises were commonly organized through contractual arrangements based on maritime trading practices.…”
Section: Prior Accounting Literature Dealing With Time and Temporalitymentioning
confidence: 99%
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