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Giovanni Antonio Moschetti’s Universal Trattato: an unexplored contribution to accounting theory and practice

Bigoni, M. and Aloisi, Tania and Funnell, Warwick N. and Risaliti, Gianluca and Verona, Roberto (2018) Giovanni Antonio Moschetti’s Universal Trattato: an unexplored contribution to accounting theory and practice. In: Sargiacomo, Massimo and Coronella, Stefano and Mio, Chiara and Sostero, Ugo and Di Pietra, Roberto, eds. The origins of accounting culture: The Venetian connection. Routledge, pp. 84-100. ISBN 978-1-138-10361-0. (The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided)

The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided. (Contact us about this Publication)
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Abstract

Despite an increasing interest in accounting literature, bibliographical works have mostly focused on contemporary authors or on well-known thinkers such as Pacioli, Flori or Pietra. The chapter highlights the overlooked contribution of Venetian Giovanni Antonio Moschetti to accounting theory and practice by focusing on both the technical and pedagogical aspects of his main work, the Dell’Universal Trattato di Libri Doppii, published in 1610. Moschetti sought to provide businesses in the Venetian Republic with reliable and homogeneous accounting practices, grounded in a sound theoretical foundation. The elegant and refined style of writing of the Universal Trattato, unusual for a book of such technical content, reflected the influence of the socio-cultural context on Moschetti’s ideas, but was also a way to produce a truly literary work and an attempt to surprise and intrigue the reader, stimulating their interest. Not only did Moschetti provide a very detailed range of possible accounting treatments for various types of business, but he also anticipated many innovations which would be developed only centuries later, such as value-based accounts and the distinction between permutative and modicative facts.

Item Type: Book section
Uncontrolled keywords: Venice, Accounting History
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculties > Social Sciences > Kent Business School
Depositing User: Michele Bigoni
Date Deposited: 30 Mar 2018 10:36 UTC
Last Modified: 29 May 2019 20:25 UTC
Resource URI: https://kar.kent.ac.uk/id/eprint/66598 (The current URI for this page, for reference purposes)
Bigoni, M.: https://orcid.org/0000-0002-5803-249X
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