This study analyzes the evolution of paradigms in scienti c accounting related to innovative actions taken in Italy between 1840 and 1900. Speci cally, it investigates the transition between two opposing schools of thought during this period: the Tuscan School (antecedent-concomitant paradigm) and the Venetian School (concomitant-next paradigm). To explore this transition, the Kuhnian epistemological model is applied to examine Vincenzo Gitti’s contributions to accounting. Gitti, a scholar associated with both the Tuscan and Venetian Schools, played a signi cant role in shaping their respective paradigms. The ndings reveal a complex transition process in uenced by a company’s Gestalt perspective, its components, and accounting methods, which are divided between the old and new paradigms. Nonetheless, there is a discernible tendency toward the new paradigm of the Venetian School.
The Transition in Accounting Paradigms from the Tuscan School to the Venetian School in Italy: A Study of the Contribution of Vincenzo Gitti under the Kuhnian Epistemological Model
Prencipe, Antonio
2025-01-01
Abstract
This study analyzes the evolution of paradigms in scienti c accounting related to innovative actions taken in Italy between 1840 and 1900. Speci cally, it investigates the transition between two opposing schools of thought during this period: the Tuscan School (antecedent-concomitant paradigm) and the Venetian School (concomitant-next paradigm). To explore this transition, the Kuhnian epistemological model is applied to examine Vincenzo Gitti’s contributions to accounting. Gitti, a scholar associated with both the Tuscan and Venetian Schools, played a signi cant role in shaping their respective paradigms. The ndings reveal a complex transition process in uenced by a company’s Gestalt perspective, its components, and accounting methods, which are divided between the old and new paradigms. Nonetheless, there is a discernible tendency toward the new paradigm of the Venetian School.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.