On the scope and significance of the Venetian accounting innovations from the Sixteenth Century: pedagogic practices, accounting statements and modes of thinking and acting

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On the scope and significance of the Venetian accounting innovations from the Sixteenth Century : pedagogic practices, accounting statements and modes of thinking and acting. / Frandsen, Ann-Christine; Hoskin, Keith.

The Origins of Accounting Culture: The Venetian Connection. ed. / Massimo Sargiacomo; Stefano Coronella; Chiara Mio; Ugo Sostero; Roberto Di Pietra. Routledge, 2018.

Research output: Chapter in Book/Report/Conference proceedingChapter (peer-reviewed)peer-review

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Frandsen, Ann-Christine ; Hoskin, Keith. / On the scope and significance of the Venetian accounting innovations from the Sixteenth Century : pedagogic practices, accounting statements and modes of thinking and acting. The Origins of Accounting Culture: The Venetian Connection. editor / Massimo Sargiacomo ; Stefano Coronella ; Chiara Mio ; Ugo Sostero ; Roberto Di Pietra. Routledge, 2018.

Bibtex

@inbook{0fe4f03ed2bb4a9a8764b4da502630b9,
title = "On the scope and significance of the Venetian accounting innovations from the Sixteenth Century: pedagogic practices, accounting statements and modes of thinking and acting",
abstract = "The medieval and Renaissance Italian innovations in accounting and management forms are rich and significant, and particularly so, we shall argue here, in their Venetian manifestations. We focus on three particular innovations in this chapter, all with a significant Venetian dimension, and consider in particular their development from the sixteenth century on. In so doing, we seek to identify some key similarities, or even homologies, that run across these innovations, and thereby to pose the question of how these innovations—each of which takes place in a different setting and enacts or makes visible a different aspect or form of accounting—may nevertheless be understood as three aspects of one more general development: a development which we shall characterize here at its most general level as being a new {\textquoteleft}mode of thinking and acting{\textquoteright}, which remakes both humans as subjects and the objects which they now come to name as central or regular features of thought, knowledge and so of the world as lived. We also, having developed that possibility, seek to ask a related or consequent question—namely, how far are these innovations, once thought of as three aspects of one transformation in our human ways of thinking and acting, to be read as anticipations or precursors of modern forms of accounting? Or to put the question at a more general level: do these innovations lead or graft directly onto the modern, or is there a subsequent shift in our ways of thinking and acting, of such a transformative kind as to lead to us as human subjects today thinking about both the scope and the specificity of accounting differently than in this Venetian past? Which leads to a more general question still: to what extent are we therefore engaged as subjects in constructing and inhabiting a series of different structures and processes through which accounting is practised and accounting statements articulated in historically differentiable ways, in different eras and places? In other words, how are we to read both the past and the present of accounting? ",
keywords = "Accounting, Education, Arsenale, inquiry, modern management",
author = "Ann-Christine Frandsen and Keith Hoskin",
year = "2018",
month = apr,
day = "30",
doi = "10.4324/9781315102627",
language = "English",
isbn = "9781138103610",
editor = "Sargiacomo, {Massimo } and Stefano Coronella and Mio, {Chiara } and Ugo Sostero and {Di Pietra}, Roberto",
booktitle = "The Origins of Accounting Culture",
publisher = "Routledge",

}

RIS

TY - CHAP

T1 - On the scope and significance of the Venetian accounting innovations from the Sixteenth Century

T2 - pedagogic practices, accounting statements and modes of thinking and acting

AU - Frandsen, Ann-Christine

AU - Hoskin, Keith

PY - 2018/4/30

Y1 - 2018/4/30

N2 - The medieval and Renaissance Italian innovations in accounting and management forms are rich and significant, and particularly so, we shall argue here, in their Venetian manifestations. We focus on three particular innovations in this chapter, all with a significant Venetian dimension, and consider in particular their development from the sixteenth century on. In so doing, we seek to identify some key similarities, or even homologies, that run across these innovations, and thereby to pose the question of how these innovations—each of which takes place in a different setting and enacts or makes visible a different aspect or form of accounting—may nevertheless be understood as three aspects of one more general development: a development which we shall characterize here at its most general level as being a new ‘mode of thinking and acting’, which remakes both humans as subjects and the objects which they now come to name as central or regular features of thought, knowledge and so of the world as lived. We also, having developed that possibility, seek to ask a related or consequent question—namely, how far are these innovations, once thought of as three aspects of one transformation in our human ways of thinking and acting, to be read as anticipations or precursors of modern forms of accounting? Or to put the question at a more general level: do these innovations lead or graft directly onto the modern, or is there a subsequent shift in our ways of thinking and acting, of such a transformative kind as to lead to us as human subjects today thinking about both the scope and the specificity of accounting differently than in this Venetian past? Which leads to a more general question still: to what extent are we therefore engaged as subjects in constructing and inhabiting a series of different structures and processes through which accounting is practised and accounting statements articulated in historically differentiable ways, in different eras and places? In other words, how are we to read both the past and the present of accounting?

AB - The medieval and Renaissance Italian innovations in accounting and management forms are rich and significant, and particularly so, we shall argue here, in their Venetian manifestations. We focus on three particular innovations in this chapter, all with a significant Venetian dimension, and consider in particular their development from the sixteenth century on. In so doing, we seek to identify some key similarities, or even homologies, that run across these innovations, and thereby to pose the question of how these innovations—each of which takes place in a different setting and enacts or makes visible a different aspect or form of accounting—may nevertheless be understood as three aspects of one more general development: a development which we shall characterize here at its most general level as being a new ‘mode of thinking and acting’, which remakes both humans as subjects and the objects which they now come to name as central or regular features of thought, knowledge and so of the world as lived. We also, having developed that possibility, seek to ask a related or consequent question—namely, how far are these innovations, once thought of as three aspects of one transformation in our human ways of thinking and acting, to be read as anticipations or precursors of modern forms of accounting? Or to put the question at a more general level: do these innovations lead or graft directly onto the modern, or is there a subsequent shift in our ways of thinking and acting, of such a transformative kind as to lead to us as human subjects today thinking about both the scope and the specificity of accounting differently than in this Venetian past? Which leads to a more general question still: to what extent are we therefore engaged as subjects in constructing and inhabiting a series of different structures and processes through which accounting is practised and accounting statements articulated in historically differentiable ways, in different eras and places? In other words, how are we to read both the past and the present of accounting?

KW - Accounting

KW - Education

KW - Arsenale

KW - inquiry

KW - modern management

UR - https://www.routledge.com/The-Origins-of-Accounting-Culture-The-Venetian-Connection/Sargiacomo-Coronella-Mio-Sostero-Pietra/p/book/9781138103610

U2 - 10.4324/9781315102627

DO - 10.4324/9781315102627

M3 - Chapter (peer-reviewed)

SN - 9781138103610

BT - The Origins of Accounting Culture

A2 - Sargiacomo, Massimo

A2 - Coronella, Stefano

A2 - Mio, Chiara

A2 - Sostero, Ugo

A2 - Di Pietra, Roberto

PB - Routledge

ER -