Alle origini delle discipline aziendali: l’opera di G.A. Tagliente

Abstract

The Contribution of G.A. Tagliente to the birth of business disciplines The paper presents the work of a XVI century Italian Accounting author, G.A. Tagliente, giving a historiographic interpretation under a business economics point of view. The research is placed in a wider project of mapping Early Mod- ern Era contributions on Accounting, where contents, distinctly analyzed, are linked to their respective social and economic contexts. In the paper biograph- ical notes are placed in the Early XVI Century Venice and the whole literary production of the Author is presented before the proper accounting one. He was the second writer on double entry method, after Pacioli’s work. He pub- lished also books on mathematics for business, but his fortune is due mainly to the unique treatise on “simple entry book”, at those times very spread through the small and medium enterprises. Even if “minor” respect to the Great Pacioli, with him a cultural path began that would lead, finally, to the establish- ment of a new stream of thought: Accounting as we recognise it nowadays. In certain respects, furthermore, he underscored not still explored concern as- pects like family’s administration, extraordinary events, fixed assets and other peculiar issues.