In the evolution of the accounting personalism the present work aims to analyse the different views of two important writers of the 19th century: Francesco Marchi and Giuseppe Cerboni. Marchi started his scientific contribution refuting the French theory of the five-account followers. His first works were preparatory to constructing the future Italian personalistic theory. After that the constructive activity of that theory was skilfully continued by another important scholar, Giuseppe Cerboni, who managed to achieve, after many revisions, a new accounting method: the “Logismografia”.
Doni, F. (2008). L'evoluzione del personalismo contabile: la transizione da Francesco Marchi a Giuseppe Cerboni. CONTABILITÀ E CULTURA AZIENDALE, VIII(2), 57-95.
L'evoluzione del personalismo contabile: la transizione da Francesco Marchi a Giuseppe Cerboni
DONI, FEDERICA
2008
Abstract
In the evolution of the accounting personalism the present work aims to analyse the different views of two important writers of the 19th century: Francesco Marchi and Giuseppe Cerboni. Marchi started his scientific contribution refuting the French theory of the five-account followers. His first works were preparatory to constructing the future Italian personalistic theory. After that the constructive activity of that theory was skilfully continued by another important scholar, Giuseppe Cerboni, who managed to achieve, after many revisions, a new accounting method: the “Logismografia”.
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