Marisca, Carmelo; Barresi, Gustavo; Rappazzo, Nicola - In: Accounting history review 32 (2022) 1, pp. 31-57
This study investigates the role that the analysis of accounting books can assume for the functioning of an industry … neglected the role that accounting can have in their functioning, as well as an imitation mechanism. This research is focused on … of their customers. Between 1898 and 1902, the Union examined the accounting books of more than 1700 proceedings …