From Craft to Institution: Institutional Analysis and the Medieval Accounting History
- 10.2991/icaat-16.2016.48How to use a DOI?
- Accounting, social institute, economic history, accounting history
This paper investigates if accounting evolved as a result of the interaction of special economic, cultural and political institutions which prevailed in Medieval Italy. A two-step approach is implemented by the Historical and Comparative Institutional Analysis. First we investigate the features of above institutions led to accounting institutionalization. We found business environment, political, social, economic and cultural factors which was significant to this process. Second we showed the institutionalization of accounting to be completed to the XIV century, when it became a system of codified technical standards, scholar discipline and professional field.
- © 2016, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Olga Volkova PY - 2016/12 DA - 2016/12 TI - From Craft to Institution: Institutional Analysis and the Medieval Accounting History BT - Proceedings of the 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016) PB - Atlantis Press SN - 2352-5428 UR - https://doi.org/10.2991/icaat-16.2016.48 DO - 10.2991/icaat-16.2016.48 ID - Volkova2016/12 ER -