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The development of cost accounting in Italy, c.1800 to c.1940

Università degli Studi di Salerno

Trevor Boyns

Cardiff Business School

Fabrizio Cerbioni

University of Padua, fabrizio.cerbioni{at}unipd.it

The relationship between literature/theory and practice in accounting is not well understood, especially in the area of cost accounting. This article examines the development of both the relevant literature/theory and cost accounting practice in Italy during the nineteenth century and the first four decades of the twentieth century. In this way, the article provides insights into aspects of accounting’s development, throwing light on alternative views such as the diffusionist and "multiple origins" theories, and helps to provide material for future comparative international accounting history research.

Key Words: Cost accounting • diffusion • Italy • literature/theory • multiple origins • practice

Accounting History, Vol. 14, No. 4, 465-507 (2009)
DOI: 10.1177/1032373209342478


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