Accountant, Italy

Accountant, Italy

By the early 1800s, the Manifattura Ginori company is shown to have developed a double-entry bookkeeping system and to have carried out cost calculations. As the century wore on, and the business moved from being an artisanal based manufacturer of high quality porcelain to a large-scale, industrial producer of utilitarian wares, Manifattura Ginori developed its system of accounting to reflect organizational changes and managerial needs. The Ginori archives therefore not only provide us with a rare glimpse of accounting in an early industrial context in Italy, but also of the use of accounting as a mechanism for business management and control in a non-Anglo-Saxon context.