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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

Antonio Prencipe

Accounting Historians Journal2025https://doi.org/10.2308/aahj-2021-001article
AJG 2ABDC B
Weight
0.50

Abstract

This study analyzes the evolution of paradigms in scientific accounting related to innovative actions taken in Italy between 1840 and 1900. Specifically, 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 significant role in shaping their respective paradigms. The findings reveal a complex transition process influenced 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.

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https://doi.org/https://doi.org/10.2308/aahj-2021-001

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@article{antonio2025,
  title        = {{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}},
  author       = {Antonio Prencipe},
  journal      = {Accounting Historians Journal},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.2308/aahj-2021-001},
}

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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

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

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