The development of cost accounting in Italy, c. 1800 to c. 1940

The relationship between literature/theory and practice in accounting is not well understood, especially in the area of cost accounting. This paper examines the development of both the relevant literature/theory and cost accounting practice in Italy during the nineteenth century and the first four decades of the twentieth century. In this way, the paper provides insights into aspects of accounting\u2019s development, throwing light on alternative views such as the diffusionist and \u2018multiple origins\u2019 theories and helps to provide material for future comparative international accounting history research