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| Tekijä: | Antonelli, V. Boyns, T. Cerbioni, F. |
| Otsikko: | Multiple origins of accounting? An early Italian example of the development of accounting for managerial purposes |
| Lehti: | European Accounting Review
2006 : VOL. 15:3, p. 367-401 |
| Asiasana: | accounting management accounting bookkeeping costs organizational change manufacturing history Europe Italy |
| Kieli: | eng |
| Tiivistelmä: | This paper examines the development of Manifattura Ginori, an Italian pottery manufacturer's accounting (here as: acc.) system during the 19th century. With pace of time, the business has moved from being an artisanal based manufacturer of high quality porcelain to a large-scale industrial producer of utilitarian wares. The company has developed its acc. system to reflect organisational changes and managerial needs. Hence, the company archives provide a rare glimpse of acc. in an early Italian industrial context, and also of the use of acc. as a mechanism for business management and control in a non-Anglo-Saxon context. Especially, it allows examining the role of accountants, to throw light on factors causing acc. change, and the relevance of alternative theoretical paradigms. |
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