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Article

От ремесла к институту: эволюция бухгалтерского учета в Италии от Средневековья до Нового времени

Вопросы экономики. 2012. № 11. С. 135-152.

The article describes the evolution of the accounting knowledge from the simple registration technique to economic and social institution, in medieval Italy. It is shown that the institutionalization of accounting was completed to the XIV century, when it became a system of codified technical standards, scholar discipline and professional field. Examined the interrelations of this process with a business environment, political, social, economic and cultural factors of Italy by the XII-XVI centuries.