From Craft to Institution: Institutional Analysis and the Medieval Accounting History

DOI

10.2991/icaat-16.2016.48How to use a DOI?

Keywords

Accounting, social institute, economic history, accounting history

Abstract

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.

Copyright

© 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/).

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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  -