Journal title CONTABILITÀ E CULTURA AZIENDALE
Author/s Giuseppe Catturi
Publishing Year 2015 Issue 2015/1 Language Italian
Pages 30 P. 7-36 File size 134 KB
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The Accounting Art and the Pictorial Art in the Italian Renaissance The main purpose of this exploratory analysis is to describe the interdependence between the artistic culture and the corporate one. The paper focuses on the evaluation of differences and the illustration of the logical connection between the pictorial art and the accounting art. Based on the historical research, in this article the author demonstrates that in the Italian Renaissance, the geometric and mathematical knowledge gives an efficient support both for the pictorial art and for the accounting art. Although, their definitions are completely in harmony, their evolutions are less synchronised and have not the same rapidity. The conclusions show how the artistic flair is not only in the painting field, but also within the accounting area. All things considered, an accountant may be compared to a painter, who, thanks to the use of his "(evaluation’s) colours", has the possibility to express his own view about the interpretation of the accounting data.
Keywords: Art, pictorial art, accounting art, the abaci culture, Middle ages, Renaissance.
Giuseppe Catturi, Arte contabile e arte pittorica nel Rinascimento italiano in "CONTABILITÀ E CULTURA AZIENDALE" 1/2015, pp 7-36, DOI: 10.3280/CCA2015-001002